Exam Name: Management Accounting
Certification Provider: CIMA
Corresponding Certification: CIMA Operational
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Instant Download CIMA : CIMAPRO19-P01-1 Questions & Answers as PDF & Test Engine
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CIMA CIMAPRO19-P01-1 Exam Overview:
| Certification Vendor: | Chartered Institute of Management Accountants (CIMA) |
|---|---|
| Exam Name: | Management Accounting |
| Exam Number: | CIMAPRO19-P01-1 |
| Related Certifications: | CIMA Diploma in Management Accounting CIMA Professional Qualification Operational Level Operational Case Study (OCS) |
| Exam Price: | USD 120 |
| Available Languages: | English |
| Real Exam Qty: | 60 |
| Passing Score: | 100/150 |
| Exam Duration: | 90 minutes |
| Exam Format: | Drag and Drop Questions, Multiple Response Questions, Multiple Choice Questions, Computer-Based Objective Test, Number Entry Questions |
| Sample Questions: | DOWNLOAD DEMO |
| Exam Way: | Computer-based exam delivered through Pearson VUE test centers and CIMA online examination platforms where available. |
| Pre Condition: | No mandatory prerequisite examination. Candidates typically complete or receive exemptions for Certificate in Business Accounting subjects before entering the Professional Qualification. |
| Official Syllabus URL: | https://www.aicpa-cima.com/resources/landing/cima-professional-qualification |
CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Risk and Uncertainty | 15% | - Decision Making Under Uncertainty
|
| Cost Accounting for Decision and Control | 30% | - Costing Systems
|
| Budgeting and Budgetary Control | 25% | - Budgetary Control
|
| Short-Term Decision Making | 30% | - Pricing Decisions
|
CIMAPRO19-P01-1 Exam FAQ — Get Competitive
90 minutes for 60 questions. If practice time is scarce, make sessions targeted: short daily sets in the ITCertMagic engine, full timed runs when you can.
Right after payment we email you the download link — note it — and the product also arrives automatically within a minute, with 24/7 help if nothing shows up within 2 hours. Your information stays rigorously confidential throughout. If you fail the corresponding CIMAPRO19-P01-1 exam within 60 days of purchase, we supply a whole refund: send a scanned enrollment slip plus the official Score Report PDF within 2 days of the exam, processed within 7 days. Excluded: exams within 3 days of purchase, candidate names that don't match the payer, and free or expired products. Or exchange for two equal-value products free.
The CIMA Management Accounting is CIMA's certification exam for CIMA Operational, at the Operational Level level. The certificate makes you advanced and competitive — priority in employment and promotion goes to the certified. Related credentials include CIMA Professional Qualification Operational Level, CIMA Diploma in Management Accounting, Operational Case Study (OCS).
The CIMA Management Accounting blueprint spans 4 domains — including Short-Term Decision Making (30%), Risk and Uncertainty (15%), Cost Accounting for Decision and Control (30%). Weight the heavy domains in your schedule; the complete outline above lists every subtopic.
USD 120 per attempt, 100/150 to pass. Retakes cost the full fee again, so prepare efficiently — the 258 practice questions for the CIMAPRO19-P01-1 exam at ITCertMagic stay close to the real exam's changes.
No mandatory prerequisite examination. Candidates typically complete or receive exemptions for Certificate in Business Accounting subjects before entering the Professional Qualification. Eligibility rules change over time, so verify the current requirements on the official page (official CIMAPRO19-P01-1 exam page) before registering.
Yes — the demo on our website is a genuine part of the complete CIMA Management Accounting dump, so what you try is what you buy. Purchases include 365 days of free updates with automatic email notifications; renew afterward at 50% off.
CIMA Management Accounting Sample Questions:
A company is forecasting sales volume using time series analysis. The following equation has been derived from past data and is considered to be a reliable predictor of future sales volume:
y = 20,000+80x
Where y is the total sales units each quarter and x is the time period (the first quarter of year 1 is time period 1).
The following set of seasonal variations for each quarter has been calculated using the additive model.
What is the forecast sales units for the second quarter of year 3?
- A. 21,200
- B. 20,400
- C. 21,520
- D. 20,720
Correct Answer: A 🗳️
A decision tree is being evaluated back to a decision point.
There are two alternatives at this point:
1. To abandon the project and generate a return of $435,000;
2. To continue with the project and generate the following possible returns:
What value should be included at the decision point?
- A. $720,000
- B. $451,000
- C. $443,000
- D. $435,000
Correct Answer: B 🗳️
TP makes wedding cakes that are sold to specialist retail outlets which decorate the cakes according to the customers' specific requirements. The standard cost per unit of its most popular cake is as follows:
The general market prices at the time of purchase for Ingredient A and Ingredient B were $23 per kg and
$20 per kg respectively. TP operates a JIT purchasing system for ingredients and a JIT production system; therefore, there was no inventory during the period.
What was the material price planning variance for ingredient B?
- A. The material price planning variance - Ingredient B was $57 000 F
- B. The material price planning variance - Ingredient B was $59 000 F
- C. The material price planning variance - Ingredient B was $64 000 F
- D. The material price planning variance - Ingredient B was $54 000 F
Correct Answer: D 🗳️
The budgetary control report of XYZ for the latest period is shown below. Variances in brackets are adverse.
What is the sales volume profit variance?
- A. $37,200 adverse
- B. $38,200 adverse
- C. $78,900 adverse
- D. $18,700 favorable
Correct Answer: D 🗳️
The maximum availability of a material is 8,000 kg.
Product A requires 5 kg of this material and Product B requires 7 kg of this material which is in short supply.
The correct constraint to include for the material when formulating the linear programming problem is:
- A. 5B + 7A ≤ 8,000
- B. 5B + 7A ≥ 8,000
- C. 5A + 7B = 8,000
- D. 5A + 7B ≤ 8,000
Correct Answer: D 🗳️
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