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CIMA CIMAPRO19-P01-1 Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
|---|---|
| Exam Name: | Management Accounting |
| Exam Number: | P1 |
| Exam Duration: | 90 minutes |
| Exam Price: | Approx. £115–£145 / $150–$190 USD (varies by region & membership status) |
| Exam Format: | Scenario-based questions, Numeric Entry, Multiple Choice, Multiple Response, Drag and Drop, Computer-based Objective Test |
| Certificate Validity Period: | Lifetime validity (no expiry once passed) |
| Real Exam Qty: | 60 |
| Passing Score: | 100 out of 150 scaled score (~67%) |
| Available Languages: | English |
| Related Certifications: | Operational Case Study (OCS) CIMA Professional Qualification / CGMA CIMA Advanced Diploma in Management Accounting E1 Managing Finance in a Digital World F1 Financial Reporting |
| Recommended Training: | CIMA Approved Learning Partners Official CIMA Study Materials |
| Exam Registration: | Pearson VUE Scheduling Official CIMA Registration & Booking |
| Sample Questions: |  |
| Exam Way: | On-demand computer-based exam at Pearson VUE test centers or online proctored |
| Pre Condition: | CIMA Certificate in Business Accounting (Cert BA) or relevant exemptions; no formal mandatory prerequisites but recommended foundation in accounting and mathematics |
| Official Syllabus URL: | https://www.cimaqualification.com/operational-level/p1-management-accounting |
CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Dealing with Uncertainty in the Short Term | 15% | - Uncertainty in budgeting and decisions - Decision trees - Sensitivity analysis - Probability and expected values - Risk attitudes: maximin, maximax, minimax regret |
| Topic 2: Budgeting and Budgetary Control | 25% | - Beyond budgeting and modern approaches - Purposes and types of budgets - Budgetary control and performance reporting - Preparation of functional and master budgets - Flexible budgeting |
| Topic 3: Cost Accounting for Decision and Control | 30% | - Cost classification and behaviour - Standard costing and variance analysis - Concepts and purposes of costing - Activity-based costing - Cost-volume-profit (CVP) analysis - Absorption and marginal costing |
| Topic 4: Short-Term Commercial Decision Making | 30% | - Pricing strategies and decisions - Relevant costing principles - Make-or-buy and outsourcing decisions - Limiting factor analysis - Product mix decisions |
Your CIMA Management Accounting Questions, Answered
You can register through the official channel listed here: Official CIMA Registration & Booking Pearson VUE Scheduling Create an account, choose a test center or an online-proctored session, pick a date, and complete the payment to confirm your seat.
CIMA Certificate in Business Accounting (Cert BA) or relevant exemptions; no formal mandatory prerequisites but recommended foundation in accounting and mathematics
The current CIMA Management Accounting outline breaks down like this:
- Short-Term Commercial Decision Making (30%)
- Cost Accounting for Decision and Control (30%)
- Dealing with Uncertainty in the Short Term (15%)
The exam contains about 60 questions and gives you 90 minutes minutes to finish them. Working through 258 practice questions for the CIMAPRO19-P01-1 exam at PassReview trains you to hold a steady pace from the first item to the last.
You need 100 out of 150 scaled score (~67%) to pass, and the registration fee is Approx. £115–£145 / $150–$190 USD (varies by region & membership status). Considering that fee, preparing thoroughly once with verified PassReview material costs far less than paying for a retake.
Customer service runs 24 hours a day, 7 days a week, all year round. Whether you send a study question or share your passing score, the team replies within about three hours, and email answers typically arrive within two hours. If a reply ever seems late, check your spam folder first, then contact support again.
Yes on both counts. After you pass CIMAPRO19-P01-1 with a good score, PassReview gives you a discount when you buy materials for other exams. And if you represent a company interested in long-term cooperation, PassReview offers a discount of more than fifty percent from the second year onward — contact the team to set up an arrangement.
PassReview builds its CIMAPRO19-P01-1 question bank around verified answers checked by IT specialists, reviews vendor updates daily, answers customer messages within about three hours around the clock, and keeps every purchase current with 365 days of free updates — so you always study material that matches what the CIMA Management Accounting exam expects today.
Official CIMA Study Materials CIMA Approved Learning Partners Pairing an official course with the verified practice questions from PassReview gives you both structured learning and realistic rehearsal before exam day.
CIMA Management Accounting Sample Questions:
Question #1
A pharmaceutical company manufactures pesticides which contain highly toxic chemicals.
In the context of environmental costing, which of the following would be classified as an external failure cost?
- A. Cost of employing an outsourcing company to dispose of toxic waste caused by a quality failure during routine production.
- B. Clean-up cost resulting from leakage of a toxic chemical at one of the company's production plants.
- C. Cost incurred in a product trial, carried out prior to product launch, as a consequence of the product failing to meet environmental standards.
- D. Legal cost incurred in a case relating to river pollution caused by use of the company's products in nearby fields.
Correct Answer: D 🗳️
Question #2
A company's budget for the next period shows that it would breakeven at sales revenue of $800,000 and fixed costs of $320,000.
The sales revenue needed to achieve a profit of $200,000 in the next period would be:
- A. $1,950,000
- B. $1,400,000
- C. $1,390,000
- D. $1,780,000
- E. $1,300,000
Correct Answer: E 🗳️
Question #3
The budgeted production of product G for the period was 300 units. At the end of the period it was discovered that the standard hourly rate for labour should have been higher than that originally planned. Actual production was 450 units.
The labour rate planning variance would be calculated as:
- A. The revised standard cost of 450 units compared with the original standard cost of 450 units
- B. The revised standard cost of 300 units compared with the original standard cost of 450 units
- C. The revised standard cost of 450 units compared with the original standard cost of 300 units
- D. The revised standard cost of 300 units compared with the orginal standard cost of 300 units
Correct Answer: A 🗳️
Question #4
A company is preparing its annual budget and is estimating the number of units of Product W that it will sell in each quarter of year 2. Past experience has shown that the trend for sales of the product is represented by the following relationship:
Calculate the expected unit sales of Product W for each quarter of year 2, after adjusting for seasonal variations using the multiplicative model.
- A. The sales forecast for year 2 Quarter 4 = 22,600 units
- B. The sales forecast for year 2 Quarter 4 = 38,100 units
- C. The sales forecast for year 2 Quarter 4 = 25,100 units
- D. The sales forecast for year 2 Quarter 4 = 35,100 units
Correct Answer: D 🗳️
Question #5
A company manufactures a single product and absorbs fixed production overheads at a predetermined rate based on budgeted expenditure and budgeted units.
Which TWO of the following would definitely lead to an over absorption of fixed production overheads?
- A. The actual number of units produced are greater than budgeted and the actual fixed production overhead expenditure is as budgeted.
- B. The actual number of units produced are less than budgeted and the actual fixed production overhead expenditure is higher than budgeted.
- C. Actual number of units produced are greater than actual units sold and the actual fixed production overhead expenditure is as budgeted.
- D. Actual fixed production overhead expenditure is less than budgeted and production units are as budgeted.
- E. Actual fixed production overhead expenditure is higher than budgeted and production units are as budgeted.
Correct Answer: A,D 🗳️
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