Exam Name: Advanced Management Accounting
Certification Provider: CIMA
Corresponding Certification: CIMA Management
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Updated: Oct 11, 2026
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- Total Questions: 205
- Updated on: Oct 11, 2026
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CIMAPRO19-P02-1 PDF Practice Q&A's
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CIMA CIMAPRO19-P02-1 Exam Overview:
| Certification Vendor: | Chartered Institute of Management Accountants (CIMA) |
|---|---|
| Exam Name: | P2 Advanced Management Accounting |
| Exam Number: | CIMAPRO19-P02-1 |
| Passing Score: | 70% (objective test pass standard) |
| Exam Duration: | 90 minutes |
| Related Certifications: | CIMA Professional Qualification – Management Level Advanced Diploma in Management Accounting (CIMA Adv Dip MA) |
| Exam Format: | Computer-based Objective Test, Drag and Drop Questions, Multiple Choice Questions, Number Entry Questions |
| Available Languages: | English |
| Real Exam Qty: | 60 |
| Sample Questions: | DOWNLOAD DEMO |
| Exam Way: | 90-minute on-demand computer-based objective test available at Pearson VUE test centres or via remote online proctoring |
| Pre Condition: | Completion of Operational Level is required before attempting Management Level exams. E2, P2, and F2 objective tests must be passed before attempting the Management Case Study exam. |
| Official Syllabus URL: | https://www.aicpa-cima.com/resources/landing/management-level |
CIMA CIMAPRO19-P02-1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Managing and controlling the performance of organisational units | 30% | - Performance management and control
|
| Capital investment decision-making | 35% | - Investment appraisal and decisions
|
| Managing the costs of creating value | 20% | - Cost management and value creation
|
| Risk and control | 15% | - Risk analysis and control systems
|
Common CIMA Advanced Management Accounting Questions from Candidates
The CIMAPRO19-P02-1 exam contains 60 questions to complete in 90 minutes minutes. Rehearsing under the same limit on the ITCertMagic engine turns pacing into a trained habit.
Choose the version of CIMA Advanced Management Accounting you want, one, two, or all three, add it to the cart, and complete payment through the secure Credit Card checkout. The download link then arrives by email within about a minute, so your study starts without wasted time.
The package includes 205 practice questions for the CIMAPRO19-P02-1 exam. The count is set through analysis of a large volume of data, so the set matches the scope of the real test without padding.
- Managing and controlling the performance of organisational units (30%)
- Risk and control (15%)
- Capital investment decision-making (35%)
Divide your time according to each topic's weight.
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Completion of Operational Level is required before attempting Management Level exams. E2, P2, and F2 objective tests must be passed before attempting the Management Case Study exam.
CIMA Advanced Management Accounting Sample Questions:
A large manufacturing company sells a range of products. Details of one of these products are as follows.
Each completed batch is delivered immediately in full to the one customer that purchases this product.
The delivery vehicle is currently only 50% full when it makes these deliveries. The customer will accept deliveries of any size.
Managers are considering changing the production batch size to 150 units.
Increased material storage would be needed; this can be rented nearby at a cost of $1,500 per month.
The additional storage facility would enable an increase in the reorder quantity for the materials. As a result a 5% discount would be received on all materials purchased.
Using direct product profitability (DPP), what will be the monthly profit attributable to the product if the production batch size is changed to 150 units?
Give your answer to the nearest whole $.
Correct Answer:
$23780
A group consists of two divisions, Alpha and Beta, both of which are profit centers. Alpha sells a product to the external market and also sells it as an intermediate product to Beta.
Beta then processes further before selling the final product to the external market. The current group transfer pricing policy requires Alpha to charge Beta with the variable cost of production.
Which of the following statements is valid?
- A. A dual pricing approach to transfer pricing would increase Beta's total profit and reduce Alpha's.
- B. A two-part tariff would provide a more effective basis for assessing divisional performance.
- C. Transfer prices only affect the assessment of performance of investment centres, not of profit centres.
- D. If Alpha has unfulfilled external demand then the transfer price should always be set at variable cost.
Correct Answer: B 🗳️
Product WB currently sells for $13 per unit. Annual demand at that price is 20,000 units. If the price increases to $15, the annual demand falls by 500 units.
What is the formula for the demand curve?
- A. P = f(Q).
- B. P = a -b(Q)
- C. Q = a - bP
- D. Qd = a - b(P
Correct Answer: D 🗳️
An organization employs a dual pricing basis for the transfer of components between its divisions. This means that:
- A. the transfer price is based on marginal cost with a separate charge to allow for fixed costs.
- B. the transfer price is based on the market price less a discount.
- C. each division has a separate transfer price for a single transaction.
- D. the transfer price is based on the cost of the product plus a mark-up for profit.
Correct Answer: C 🗳️
Which of the following is a correct description of the key features of net present value?
- A. It adjusts the relevant profits of a project to reflect the time value of money. The discount rate used reflects the risk of the project.
- B. It adjusts the relevant cash flows of a project after the deduction of depreciation charges to reflect the time value of money. The discount rate used is always the company's weighted average cost of capital.
- C. It adjusts the relevant cash flows of a project to reflect the time value of money. The discount rate used is always the company's weighted average cost of capital.
- D. It adjusts the relevant cash flows of a project to reflect the time value of money. The discount rate used reflects the risk of the project.
Correct Answer: D 🗳️
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