PDF VersionIntroduction to CIMA Operational CIMA P1 Accounting
CIMA Operational is the first level of the CIMA Professional qualification. After completing this level you can progress onto the Management level, then complete the Strategic level to become a chartered management accountant. You will need to have completed CIMA Certificate, AAT Professional (Level 4), or have an accountancy or finance degree.
The purpose of the CIMA P1 exam dumps is to spotlight areas of student difficulty, so that remedial measures can be taken before the chances for success are impaired. The CIMA Operational CIMA P1 Accounting is generally given by students who are interested in accounting and finance.
Understanding function and technical aspects of Analyse performance using financial and nonfinancial information
The following will be discussed in CIMA P1 exam dumps:
- Prepare performance reports for use by different functions and for different purposes in appropriate formats and media
- Interpret variances to review functional and organisational performance
- Explain company performance using KPIs
- Identify appropriate KPIs for different functions of the organisation
- Identify information that can enable managers to review performance
Topics of CIMA Operational CIMA P1 Accounting
The following topics are a part of CIMA P1 Accounting module.
- Prepare budget information and assess its use for planning and control purposes
- Short term commercial decision making
- Analyse performance using financial and nonfinancial information
- Prepare information to manage working capital
- Budgeting and budgetary control
- Risk and uncertainty in the short term
- Apply relevant financial reporting standards and corporate governance, ethical and tax principles
- Prepare information to support short-term decision-making
- Distinguish Between The Different Rationales For Costing
- Cost Accounting for decision and control
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
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CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Budgeting and Budgetary Control | 25% | - Budget preparation and control - Types of budgets (flexible, rolling, cash, etc.) - Budgetary control techniques |
| Topic 2: Cost Accounting for Decision and Control | 30% | - Cost information for planning and control - Costing methods (absorption, marginal, ABC, etc.) - Cost behaviour and cost classification |
| Topic 3: Short-Term Commercial Decision Making | 30% | - Limiting factor and contribution analysis - Pricing and make-or-buy decisions - Relevant costing and decision criteria |
| Topic 4: Dealing with Uncertainty in the Short Term | 15% | - Expected value and risk analysis - Decision trees and sensitivity analysis |
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