CIMA P1 Q&A - in .pdf

  • Exam Code: P1
  • Exam Name: Management Accounting
  • Updated: Sep 17, 2026
  • Q & A: 258 Questions and Answers
  • PDF Price: $59.98
  • Printable CIMA P1 PDF Format. It is an electronic file format regardless of the operating system platform.
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CIMA P1 Q&A - Testing Engine

  • Exam Code: P1
  • Exam Name: Management Accounting
  • Updated: Sep 17, 2026
  • Q & A: 258 Questions and Answers
  • Install on multiple computers for self-paced, at-your-convenience training.
  • PC Test Engine Price: $59.98
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CIMA P1 Value Pack (Frequently Bought Together)

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About CIMA P1 Exam Testing Engine

Understanding function and technical aspects of Prepare information to manage working capital

The following are a part of CIMA P1 practice exams:

  • Explain how to manage and control working capital
  • Explain working capital ratios in comparison to prior periods or to other organisations
  • Identify the impact of changing working capital policies
  • Identify appropriate sources of short-term finance and methods of short-term investments
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
For more information visit:

CIMA Official Website

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CIMA P1 Exam Syllabus Topics:
TopicDetails
Topic 1
  • Calculate revenue and cost estimates using quantitative analyses
  • Calculate and interpret overall flexed budget variances
Topic 2
  • Understand how budgets can help energize and motive individuals and teams
  • Recognise how management accountants help make tactical business decisions
Topic 3
  • Establish manufacturing standards for material, labour, variable overhead and fixed overhead
  • Understand the difference between financial accounting and cost accounting
Topic 4
  • Understand the impact of individuals’ risk attitudes on decision-making in the short term
  • Understand the difference between direct costs and indirect costs
Topic 5
  • Understand relevant cash flows and non-financial factors and how it affects make or buy decisions
  • Understand the strategic implications of short-term decision-making
Topic 6
  • Calculate subdivision of total usage
  • efficiency variances into mix and yield variances
  • Use material, labour, variable overhead, fixed overhead and sales variances
Topic 7
  • Determine the activity that causes the change in cost
  • Understand the difference between variable costs and fixed costs
Topic 8
  • Calculate the breakeven point and output level required to meet income targets
  • Understand costing and the different reasons for calculating costs

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

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