Exam Name: Management Accounting
Certification Provider: CIMA
Corresponding Certification: CIMA Operational
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Instant Download CIMA : CIMAPRO19-P01-1 Questions & Answers as PDF & Test Engine
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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:
- Identify the impact of tax regulation on transactions, decisions and profits
- Apply relevant IFRS in a given context, to facilitate the preparation of financial statements
- Apply the principles of corporate governance and ethics
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Understanding function and technical aspects of Prepare information to support short-term decision-making
The following will be discussed in CIMA P1 exam dumps:
- Apply appropriate techniques that support short-term decision-making
- Apply appropriate techniques to deal with situations where there is risk and uncertainty
- Identify relevant costs and benefits
- Prepare information to support operational decisions
- Explain factors that could influence short-term decisions
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
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CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Short-term Decision Making | - Make or buy and limiting factors - Relevant costing principles |
| Costing Techniques | - Absorption and marginal costing - Overhead allocation and absorption |
| Standard Costing and Variance Analysis | - Material, labor, and overhead variances - Interpretation of variances |
| Budgeting | - Cash and functional budgets - Budget preparation and purpose |
| Cost-Volume-Profit Analysis | - Contribution and margin of safety - Break-even analysis |
| Introduction to Management Accounting | - Role and purpose of management accounting - Cost classification and cost behavior |
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