CIMA P1 Questions & Answers - in .pdf
- Total Q&A: 258
- Update: Jul 21, 2026
- Price: $59.99
- Vendor: CIMA
- Exam Code: P1
- Exam Name: Management Accounting
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CIMA P1 Q&A - Testing Engine
- Total Q&A: 258
- Update: Jul 21, 2026
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- Vendor: CIMA
- Exam Code: P1
- Exam Name: Management Accounting
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Understanding function and technical aspects of Prepare information to manage working capital
The following are a part of CIMA P1 practice exams:
- Explain working capital ratios in comparison to prior periods or to other organisations
- 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
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 relevant IFRS in a given context, to facilitate the preparation of financial statements
- Apply the principles of corporate governance and ethics
- Identify the impact of tax regulation on transactions, decisions and profits
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
CIMA P1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|
| Topic 1: Short-Term Commercial Decision Making | 30% | - Relevant costing and opportunity costs
- Break-even and limiting factor analysis
- Pricing decisions and make-or-buy choices
- Working capital management
|
| Topic 2: Cost Accounting for Decision and Control | 30% | - Cost classification and behaviour
- Standard costing and variance analysis
- Costing methods and techniques
- Absorption, marginal and activity-based costing
|
| Topic 3: Budgeting and Budgetary Control | 25% | - Budget preparation and approaches
- Behavioural aspects of budgeting
- Flexible budgets and budgetary control
- Quantitative analysis for forecasting
|
| Topic 4: Dealing with Uncertainty in the Short Term | 15% | - Sensitivity analysis and simulation
- Expected values and decision trees
- Basic internal control and risk management
- Risk and uncertainty concepts
|
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