CIMA Management Accounting : P1

  • Exam Code: P1
  • Exam Name: Management Accounting
  • Updated: May 26, 2026
  • Q & A: 258 Questions and Answers

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About CIMA P1 Exam

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

The following are a part of CIMA P1 practice exams:

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

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

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

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Below is the CIMA Operational CIMA P1 Accounting

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

Introduction 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.

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