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CIMA E1 Exam Syllabus Topics:

CIMA Managing Finance in a Digital World Sample Questions:

1. R works in the finance function of TX Company, a large multinational vehicle manufacturer.
Most of R's work involves shaping how the company creates and preserves value by using effective controls.
Which of the following activities is R most likely to be involved with?

A) Reviewing customer satisfaction
B) Budgeting
C) Variance analysis
D) Sales forecasting

2. Which of the following best outlines the shift to higher level' skills anticipated to be fundamental to future accountants'?

A) The ability to evaluate data sources.
B) The ability to collect and process data
C) The ability to produce an extended trial balance
D) The ability to balance ledger accounts

3. Company Y is a new business that prides itself on being green and ethical. It uses renewable energy to run its factories, abides by all the rules and regulations and regularly donates money to sustainable development charities around the world, despite occasionally being unable to fully pay its workers.
Why is Company Y in violation of Carroll's CSR pyramid?

A) Because using renewable energy to run factories generally isn't advised as it can be unreliable.
B) Because it is breaking the law by using renewable energy only to run its factories.
C) It is not in violation of Carroll's pyramid.
D) Because it should be donating to charities based in their own country.
E) Because it is not profitable.

4. There are four approaches to system changeover, each of which varies in terms of risk, cost and time. When there is a need to minimise costs and time the most suitable approach would be:

A) Pilot operation
B) Phased changeover
C) Parallel running
D) Direct changeover

5. The finance function of an organisation supports the organisation's strategies and operations.
Which THREE of the following activities are fundamental to the role of the finance function?

A) Recruitment and selection of a new financial controller
B) Supplier selection for a new raw material supplier
C) Preparation of plans, forecasts and budgets
D) Working capital reporting and control
E) Customer management and after-sales support
F) Preparation of statutory reports

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