CIMA P1 : Management Accounting

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;

• Cost accounting systems
• Short-Term Decision making

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

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Understanding function and technical aspects of Prepare information to manage working capital

The following are a part of CIMA P1 practice exams:

• Identify appropriate sources of short-term finance and methods of short-term investments
• Explain working capital ratios in comparison to prior periods or to other organisations
• Explain how to manage and control working capital
• Identify the impact of changing working capital policies

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For more information visit:

CIMA Official Website

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Topics of CIMA Operational CIMA P1 Accounting

The following topics are a part of CIMA P1 Accounting module.

• Cost Accounting for decision and control
• Prepare information to support short-term decision-making
• Analyse performance using financial and nonfinancial information
• Risk and uncertainty in the short term
• Prepare budget information and assess its use for planning and control purposes
• Budgeting and budgetary control
• Prepare information to manage working capital
• Short term commercial decision making
• Distinguish Between The Different Rationales For Costing
• Apply relevant financial reporting standards and corporate governance, ethical and tax principles

CIMA P1 Exam Syllabus Topics: