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Updated: Sep 10, 2026
No. of Questions: 258 Questions & Answers with Testing Engine
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CIMA Operational CIMA P1 Accounting costs GBP 425.
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
The following will be discussed in CIMA P1 exam dumps:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
|---|---|
| Exam Name: | P1 Management Accounting |
| Exam Number: | CIMAPRO19-P01-1 |
| Real Exam Qty: | 60 |
| Exam Format: | Scenario-based items, Computer-based objective test, Multiple choice, Multiple response, Drag-and-drop, Fill-in-the-blank / Numeric entry |
| Available Languages: | English, Spanish, Portuguese |
| Passing Score: | 100/150 scaled score (approx. 67%) |
| Exam Price: | USD $115–$195 / GBP £95–£165 (varies by region and membership status) |
| Certificate Validity Period: | Valid while syllabus remains active; Operational Level credits do not expire |
| Related Certifications: | F1 Financial Reporting CGMA Designation E1 Managing Finance in a Digital World CIMA Professional Qualification |
| Exam Duration: | 90 minutes |
| Recommended Training: | CIMA Approved Learning Partners CIMA Official Study Resources |
| Exam Registration: | Pearson VUE Test Center CIMA Official Exam Booking |
| Sample Questions: | CIMA CIMAPRO19-P01-1 Sample Questions |
| Exam Way: | On-demand computer-based test at Pearson VUE test centers or remote online proctored |
| Pre Condition: | No mandatory prerequisites; open to all students; exemptions available via AAT, ACCA, ACA or relevant degrees |
| Official Syllabus URL: | https://www.cimaglobal.com/Studying/Our-exams-and-assessments/Operational-Level/P1-Management-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:
The following topics are a part of CIMA P1 Accounting module.
| Section | Weight | Objectives |
|---|---|---|
| Short-Term Commercial Decision Making | 30% | - Working capital management - Relevant costing and opportunity costs - Pricing decisions and make-or-buy choices - Break-even and limiting factor analysis |
| Dealing with Uncertainty in the Short Term | 15% | - Sensitivity analysis and simulation - Basic internal control and risk management - Risk and uncertainty concepts - Expected values and decision trees |
| Cost Accounting for Decision and Control | 30% | - Cost classification and behaviour - Costing methods and techniques - Standard costing and variance analysis - Absorption, marginal and activity-based costing |
| Budgeting and Budgetary Control | 25% | - Behavioural aspects of budgeting - Flexible budgets and budgetary control - Budget preparation and approaches - Quantitative analysis for forecasting |
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