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Instant Download CIMA : P1 Questions & Answers as PDF & Test Engine
- Exam Code: P1
- Exam Name: Management Accounting
- Updated: Jul 28, 2026
- No. of Questions: 258 Questions and Answers
- Download Limit: Unlimited
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Topics of CIMA Operational CIMA P1 Accounting
The following topics are a part of CIMA P1 Accounting module.
- Prepare budget information and assess its use for planning and control purposes
- Distinguish Between The Different Rationales For Costing
- Risk and uncertainty in the short term
- Prepare information to manage working capital
- Apply relevant financial reporting standards and corporate governance, ethical and tax principles
- Analyse performance using financial and nonfinancial information
- Prepare information to support short-term decision-making
- Budgeting and budgetary control
- Short term commercial decision making
- Cost Accounting for decision and control
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Understanding function and technical aspects of Apply relevant financial reporting standards and corporate governance, ethical and tax principles
The following will be discussed in CIMA P1 exam dumps:
- Apply the principles of corporate governance and ethics
- Identify the impact of tax regulation on transactions, decisions and profits
- Apply relevant IFRS in a given context, to facilitate the preparation of financial statements
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
CIMA P1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Introduction to Management Accounting | - Cost classification and cost behavior - Role and purpose of management accounting |
| Standard Costing and Variance Analysis | - Interpretation of variances - Material, labor, and overhead variances |
| Short-term Decision Making | - Make or buy and limiting factors - Relevant costing principles |
| Costing Techniques | - Absorption and marginal costing - Overhead allocation and absorption |
| Budgeting | - Budget preparation and purpose - Cash and functional budgets |
| Cost-Volume-Profit Analysis | - Contribution and margin of safety - Break-even analysis |
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