CIMA Management Accounting : CIMAPRO19-P01-1

CIMAPRO19-P01-1 real exams

Exam Code: CIMAPRO19-P01-1

Exam Name: Management Accounting

Updated: Aug 11, 2026

Q & A: 258 Questions and Answers

CIMAPRO19-P01-1 Free Demo download

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About CIMA CIMAPRO19-P01-1 Exam

Certification Path for CIMA Operational CIMA P1 Accounting

The CIMA Professional Qualification is suited for anybody who wants to pursue a career in finance focusing on accounting, reporting and business strategy. It is quite different than the conventional courses which concentrate more on accounting, taxation and audit.

CBAs are available for all the papers of the Certificate Level and can be taken at any time of the year, allowing students to progress through CIMA papers at their own pace.

CBA uses computers to deliver questions and receive answers. Objective test questions are used in the assessment (the most common type is multiple choice but there are other formats).

The CBA system has many benefits:

  • CBA can be taken at any time of the year, provided that you are a registered CIMA student. However, if you are using CBA to fast track through to the Intermediate level papers you need to be aware of CIMA's registration, exam entry and exemption deadlines.
  • You can also re-sit assessments as and when you are ready.
  • CBA allows for a wide range of the syllabus to be covered so you can be confident that you have a sound grounding in business and accounting in preparation for the Intermediate level exams.
  • You will receive individual performance feedback after the assessment, if you are unsuccessful this will help you to identify the areas of the syllabus where you require a better understanding of the topics.
  • You can sit computer based assessment whenever you wish - you aren't restricted to the two paper based exam sittings per year.
  • You will receive your results immediately after you finish the assessment, because the computer can mark it instantly.
  • Upon successfully completing an exam by computer based assessment you will receive a ‘Certificate of Achievement' from the centre. Your student record will automatically be updated by CIMA and an exemption will be awarded for the appropriate paper based subject.

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What is the cost of CIMA Operational CIMA P1 Accounting?

CIMA Operational CIMA P1 Accounting costs GBP 425.

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

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For more information visit:

CIMA Official Website

CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:

SectionObjectives
Topic 1: Short-term Decision Making- Decision techniques
  • 1. Make or buy decisions
    • 2. Limiting factor analysis
      - Relevant costing principles
      • 1. Relevant vs irrelevant costs
        • 2. Opportunity cost analysis
          Topic 2: Risk and Uncertainty in Decision Making- Risk evaluation methods
          • 1. Expected values
            • 2. Sensitivity analysis
              Topic 3: Cost Accounting for Decision and Control- Cost classification and behavior
              • 1. Fixed, variable, and semi-variable costs
                • 2. Cost estimation techniques
                  - Costing systems
                  • 1. Activity-based costing (ABC)
                    • 2. Absorption vs marginal costing
                      Topic 4: Budgeting and Management Control- Budget preparation
                      • 1. Cash budgets
                        • 2. Functional budgets
                          - Budgetary control systems
                          • 1. Variance analysis basics
                            • 2. Flexible budgeting

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