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CIMA P1 Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
| Exam Name: | Management Accounting (P1) - Objective Test Exam |
| Exam Number: | CIMAPRO19-P01-1 |
| Exam Duration: | 90 minutes |
| Related Certifications: | CIMA Certificate in Business Accounting CIMA Operational Level CIMA E1 Managing Finance in a Digital World CIMA F1 Financial Reporting CIMA P1 Management Accounting |
| Available Languages: | English |
| Exam Price: | Approximately £100–£120 per attempt (varies by region) |
| Exam Format: | Objective Test (OT), Multiple Choice Questions, Case-based Objective Questions |
| Passing Score: | 100/150 (scaled score, equivalent to 50%) |
| Real Exam Qty: | 60 (Objective Test MCQs and other objective formats) |
| Certificate Validity Period: | Does not expire individually; qualification progression requires completion within CIMA progression rules |
| Recommended Training: | CIMA Official Study Resources CGMA Study Hub |
| Exam Registration: | CIMA Exam Booking Portal |
| Sample Questions: | CIMA P1 Sample Questions |
| Exam Way: | Computer-based exam (Objective Test) delivered at authorized test centers or online proctored sessions where available. |
| Pre Condition: | No formal prerequisites, but completion of CIMA Certificate Level (BA1–BA4) or equivalent knowledge is recommended before Operational Level. |
| Official Syllabus URL: | https://www.aicpa-cima.com |
Introduction to CIMA Operational CIMA P1 Accounting
CIMA Operational is the first level of the CIMA Professional qualification. After completing this level you can progress onto the Management level, then complete the Strategic level to become a chartered management accountant. You will need to have completed CIMA Certificate, AAT Professional (Level 4), or have an accountancy or finance degree.
The purpose of the CIMA P1 exam dumps is to spotlight areas of student difficulty, so that remedial measures can be taken before the chances for success are impaired. The CIMA Operational CIMA P1 Accounting is generally given by students who are interested in accounting and finance.
What do you learn in P1?
- Why costing is done and what it is used for, including appropriate costing methods and techniques and where digital costing might be used.
- How budgets are prepared and implemented across the organisation, the impact these have, and how techniques are applied to ensure sound short term decision making, against a backdrop of risk and uncertainty, by using appropriate risk management tools.
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
CIMA P1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Short-term Decision Making | - Relevant costing principles
|
| Topic 2: Budgeting and Management Control | - Budget preparation
|
| Topic 3: Risk and Uncertainty in Decision Making | - Risk evaluation methods
|
| Topic 4: Cost Accounting for Decision and Control | - Cost classification and behavior
|
By Lilith
