PDF Version DemoDifficulty in taking the CIMA Operational CIMA P1 Accounting
The CIMA CIMA P1 Management Accounting is a tricky little paper pass but it's one of the more interesting papers as it builds your knowledge of Management Accounting and the various concepts involved - and, after all, this is why we are studying for the CIMA qualification!
Over half (60%) of the CIMA P1 Management Accounting is concerned with;
- Short-Term Decision making
- Cost accounting systems
CIMA P1 practice exams can be a great way to prepare for this exam. With our experts, we produced the draft blueprints that provides a clearer direction on the approach to be taken in examinations.
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
Understanding function and technical aspects of Prepare information to manage working capital
The following are a part of CIMA P1 practice exams:
- Identify appropriate sources of short-term finance and methods of short-term investments
- Identify the impact of changing working capital policies
- Explain how to manage and control working capital
- Explain working capital ratios in comparison to prior periods or to other organisations
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
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CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Cost-Volume-Profit Analysis | - Break-even analysis - Contribution and margin of safety |
| Topic 2: Short-term Decision Making | - Make or buy and limiting factors - Relevant costing principles |
| Topic 3: Costing Techniques | - Absorption and marginal costing - Overhead allocation and absorption |
| Topic 4: Budgeting | - Cash and functional budgets - Budget preparation and purpose |
| Topic 5: Standard Costing and Variance Analysis | - Material, labor, and overhead variances - Interpretation of variances |
| Topic 6: Introduction to Management Accounting | - Cost classification and cost behavior - Role and purpose of management accounting |
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