CIMA Management Accounting : CIMAPRO19-P01-1

  • Exam Code: CIMAPRO19-P01-1
  • Exam Name: Management Accounting
  • Updated: Jul 18, 2026
  • Q & A: 258 Questions and Answers

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Below is the CIMA Operational CIMA P1 Accounting
  • Length of Examination: 90 minutes
  • Language: English
  • Format: Multiple choices, multiple answers
  • Passing score: 70%
  • Number of questions: 60
For more information visit:

CIMA Official Website

Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/

CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:
SectionObjectives
Topic 1: Budgeting- Cash and functional budgets
- Budget preparation and purpose
Topic 2: Cost-Volume-Profit Analysis- Break-even analysis
- Contribution and margin of safety
Topic 3: Introduction to Management Accounting- Cost classification and cost behavior
- Role and purpose of management accounting
Topic 4: Short-term Decision Making- Relevant costing principles
- Make or buy and limiting factors
Topic 5: Standard Costing and Variance Analysis- Material, labor, and overhead variances
- Interpretation of variances
Topic 6: Costing Techniques- Absorption and marginal costing
- Overhead allocation and absorption

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