Purchase CIMA : CIMAPRO19-P01-1 Exam Materials and then pass exam easily

Last Updated: Aug 05, 2026

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CIMA CIMAPRO19-P01-1 Practice Q&A's

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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:

  • 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

Understanding function and technical aspects of Analyse performance using financial and nonfinancial information

The following will be discussed in CIMA P1 exam dumps:

  • Interpret variances to review functional and organisational performance
  • Explain company performance using KPIs
  • Identify appropriate KPIs for different functions of the organisation
  • Prepare performance reports for use by different functions and for different purposes in appropriate formats and media
  • Identify information that can enable managers to review performance

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Understanding function and technical aspects of Prepare information to support short-term decision-making

The following will be discussed in CIMA P1 exam dumps:

  • Apply appropriate techniques that support short-term decision-making
  • Apply appropriate techniques to deal with situations where there is risk and uncertainty
  • Prepare information to support operational decisions
  • Explain factors that could influence short-term decisions
  • Identify relevant costs and benefits

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

Certification Path for CIMA Operational CIMA P1 Accounting

The CIMA Professional Qualification is suited for anybody who wants to pursue a career in finance focusing on accounting, reporting and business strategy. It is quite different than the conventional courses which concentrate more on accounting, taxation and audit.

CBAs are available for all the papers of the Certificate Level and can be taken at any time of the year, allowing students to progress through CIMA papers at their own pace.

CBA uses computers to deliver questions and receive answers. Objective test questions are used in the assessment (the most common type is multiple choice but there are other formats).

The CBA system has many benefits:

  • CBA can be taken at any time of the year, provided that you are a registered CIMA student. However, if you are using CBA to fast track through to the Intermediate level papers you need to be aware of CIMA's registration, exam entry and exemption deadlines.
  • You will receive your results immediately after you finish the assessment, because the computer can mark it instantly.
  • You can sit computer based assessment whenever you wish - you aren't restricted to the two paper based exam sittings per year.
  • You can also re-sit assessments as and when you are ready.
  • CBA allows for a wide range of the syllabus to be covered so you can be confident that you have a sound grounding in business and accounting in preparation for the Intermediate level exams.
  • Upon successfully completing an exam by computer based assessment you will receive a ‘Certificate of Achievement' from the centre. Your student record will automatically be updated by CIMA and an exemption will be awarded for the appropriate paper based subject.
  • You will receive individual performance feedback after the assessment, if you are unsuccessful this will help you to identify the areas of the syllabus where you require a better understanding of the topics.

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CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Short-Term Decision Making30%- Relevant Cost Analysis
  • 1. Special Order Decisions
  • 2. Product Mix Decisions
  • 3. Make or Buy Decisions
- Pricing Decisions
  • 1. Cost-Based Pricing
  • 2. Market-Based Pricing
Topic 2: Cost Accounting for Decision and Control30%- Costing Systems
  • 1. Standard Costing
  • 2. Absorption Costing
  • 3. Activity-Based Costing
  • 4. Marginal Costing
- Cost Classification and Behaviour
  • 1. Cost Drivers
  • 2. Cost Estimation Techniques
  • 3. Fixed and Variable Costs
Topic 3: Risk and Uncertainty15%- Decision Making Under Uncertainty
  • 1. Decision Trees
  • 2. Sensitivity Analysis
  • 3. Expected Value Analysis
Topic 4: Budgeting and Budgetary Control25%- Budgetary Control
  • 1. Variance Analysis
  • 2. Performance Evaluation
  • 3. Flexible Budgets
- Budget Preparation
  • 1. Master Budgets
  • 2. Functional Budgets
  • 3. Cash Budgets
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