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Below is the CIMA Operational CIMA P1 Accounting
- Language: English
- Passing score: 70%
- Length of Examination: 90 minutes
- Number of questions: 60
- Format: Multiple choices, multiple answers
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Topics of CIMA Operational CIMA P1 Accounting
The following topics are a part of CIMA P1 Accounting module.
- Budgeting and budgetary control
- Prepare budget information and assess its use for planning and control purposes
- Risk and uncertainty in the short term
- Analyse performance using financial and nonfinancial information
- Short term commercial decision making
- Prepare information to manage working capital
- Distinguish Between The Different Rationales For Costing
- Cost Accounting for decision and control
- Apply relevant financial reporting standards and corporate governance, ethical and tax principles
- Prepare information to support short-term decision-making
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Budgeting and Budgetary Control | 25% | - Quantitative analysis for forecasting - Behavioural aspects of budgeting - Budget preparation and approaches - Flexible budgets and budgetary control |
| Topic 2: Short-Term Commercial Decision Making | 30% | - Pricing decisions and make-or-buy choices - Break-even and limiting factor analysis - Relevant costing and opportunity costs - Working capital management |
| Topic 3: Dealing with Uncertainty in the Short Term | 15% | - Basic internal control and risk management - Expected values and decision trees - Sensitivity analysis and simulation - Risk and uncertainty concepts |
| Topic 4: Cost Accounting for Decision and Control | 30% | - Standard costing and variance analysis - Cost classification and behaviour - Costing methods and techniques - Absorption, marginal and activity-based costing |
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