Download CIMA : P1 Questions & Answers as PDF & Test Software
Updated: Jul 18, 2026
No. of Questions: 258 Questions & Answers with Testing Engine
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CIMA P1 Exam Overview:
| Certification Vendor: | Chartered Institute of Management Accountants (CIMA) |
| Exam Name: | Management Accounting |
| Exam Number: | CIMAPRO19-P01-1 |
| Related Certifications: | CIMA Professional Qualification Operational Level CIMA Diploma in Management Accounting Operational Case Study (OCS) |
| Passing Score: | 100/150 |
| Exam Format: | Computer-Based Objective Test, Multiple Choice Questions, Multiple Response Questions, Drag and Drop Questions, Number Entry Questions |
| Exam Duration: | 90 minutes |
| Exam Price: | USD 120 |
| Available Languages: | English |
| Real Exam Qty: | 60 |
| Sample Questions: | CIMA P1 Sample Questions |
| Exam Way: | Computer-based exam delivered through Pearson VUE test centers and CIMA online examination platforms where available. |
| Pre Condition: | No mandatory prerequisite examination. Candidates typically complete or receive exemptions for Certificate in Business Accounting subjects before entering the Professional Qualification. |
| Official Syllabus URL: | https://www.aicpa-cima.com/resources/landing/cima-professional-qualification |
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
- Explain how to manage and control working capital
- Identify the impact of changing working capital policies
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
Understanding function and technical aspects of Distinguish Between The Different Rationales For Costing
The following will be discussed in CIMA P1 exam dumps:
- Use appropriate technologies to gather data for costing purposes, from digital and other sources.
- Make decisions regarding activities (e.g.) purchase materials required for production
- Control the activities (e.g.) control amount of materials being used for production
- Plan the activities (e.g.) plan number of units to produce this year
- Evaluate the activities (e.g.) evaluate whether more/less materials were used per unit in comparison to the original plan
- Explain costing information to operational and senior management using appropriate formats and media
- Compare different costing methods and systems to determine the most suitable for use by the organisation for different purposes
- Identify the cost information required for digital cost objects
- Apply different costing methods to produce costing information suitable for managers' needs
CIMA P1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Risk and Uncertainty | 15% | - Decision Making Under Uncertainty
|
| Short-Term Decision Making | 30% | - Relevant Cost Analysis
|
| Budgeting and Budgetary Control | 25% | - Budget Preparation
|
| Cost Accounting for Decision and Control | 30% | - Costing Systems
|
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