Get real CIMAPRO19-P01-1 exam questions for better preparation

Real CIMA CIMAPRO19-P01-1 practice exam questions for easy pass!

Last Updated: Sep 04, 2026

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Below is the CIMA Operational CIMA P1 Accounting

  • Number of questions: 60
  • Length of Examination: 90 minutes
  • Format: Multiple choices, multiple answers
  • Passing score: 70%
  • Language: English

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CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:

TopicDetails
Topic 1
  • Establish manufacturing standards for material, labour, variable overhead and fixed overhead
  • Understand the difference between financial accounting and cost accounting
Topic 2
  • Determine the activity that causes the change in cost
  • Understand the difference between variable costs and fixed costs
Topic 3
  • Determine causality in cost function estimates and impact on budgets
  • Identify inventory costs and period costs
Topic 4
  • Understand how budgets can help energize and motive individuals and teams
  • Recognise how management accountants help make tactical business decisions
Topic 5
  • Calculate revenue and cost estimates using quantitative analyses
  • Calculate and interpret overall flexed budget variances
Topic 6
  • Calculate subdivision of total usage
  • efficiency variances into mix and yield variances
  • Use material, labour, variable overhead, fixed overhead and sales variances

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

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.

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