Try CIMA : P1 valid & accurate questions and answers
Updated: Sep 02, 2026
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Topics of CIMA Operational CIMA P1 Accounting
The following topics are a part of CIMA P1 Accounting module.
- Distinguish Between The Different Rationales For Costing
- Risk and uncertainty in the short term
- Prepare information to support short-term decision-making
- Cost Accounting for decision and control
- Short term commercial decision making
- Analyse performance using financial and nonfinancial information
- Prepare information to manage working capital
- Prepare budget information and assess its use for planning and control purposes
- Apply relevant financial reporting standards and corporate governance, ethical and tax principles
- Budgeting and budgetary control
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 |
| Available Languages: | English |
| Exam Format: | Case-based Objective Questions, Objective Test (OT), Multiple Choice Questions |
| Passing Score: | 100/150 (scaled score, equivalent to 50%) |
| Exam Duration: | 90 minutes |
| 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 |
| Related Certifications: | CIMA Certificate in Business Accounting CIMA E1 Managing Finance in a Digital World CIMA F1 Financial Reporting CIMA P1 Management Accounting CIMA Operational Level |
| Exam Price: | Approximately £100–£120 per attempt (varies by region) |
| Recommended Training: | CGMA Study Hub CIMA Official Study Resources |
| 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 |
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
- Explain how to manage and control working capital
- Identify appropriate sources of short-term finance and methods of short-term investments
- Identify the impact of changing working capital policies
Difficulty in taking the CIMA Operational CIMA P1 Accounting
The CIMA CIMA P1 Management Accounting is a tricky little paper pass but it's one of the more interesting papers as it builds your knowledge of Management Accounting and the various concepts involved - and, after all, this is why we are studying for the CIMA qualification!
Over half (60%) of the CIMA P1 Management Accounting is concerned with;
- Short-Term Decision making
- Cost accounting systems
CIMA P1 practice exams can be a great way to prepare for this exam. With our experts, we produced the draft blueprints that provides a clearer direction on the approach to be taken in examinations.
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
CIMA P1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Budgeting and Management Control | - Budgetary control systems
|
| Topic 2: Cost Accounting for Decision and Control | - Costing systems
|
| Topic 3: Risk and Uncertainty in Decision Making | - Risk evaluation methods
|
| Topic 4: Short-term Decision Making | - Decision techniques
|
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