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The CIMA Professional Qualification is divided into three levels - Operational, Management and Strategic. Each of these levels consists of three pillars of domain knowledge - Enterprise, Performance and Financial. Passing each level of the qualification confirms a candidate's capabilities to perform the tasks at that level in the workplace to the highest standards. When combined with the required practical experience, the CIMA Professional Qualification ensures that members are ready to support and lead their organisations, through the challenging environment of continuous change. The syllabus, assessments and practical experience requirements ensure members are not only competent in the essential accounting, finance and business-related skills, but also in the skills required to lead the finance function in a digital age. The Operational level focuses on the short term and the implementation of decisions. Learners of CIMA P1 practice exams and CIMA P1 practice test will be able to work with others in the organisation and use appropriate data and technology to translate mediumterm decisions into short-term actionable plans.
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Understanding function and technical aspects of Apply relevant financial reporting standards and corporate governance, ethical and tax principles
The following will be discussed in CIMA P1 exam dumps:
- Apply the principles of corporate governance and ethics
- Apply relevant IFRS in a given context, to facilitate the preparation of financial statements
- Identify the impact of tax regulation on transactions, decisions and profits
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
CIMA P1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Cost Accounting for Decision and Control | 30% | - Cost classification and behaviour - Standard costing and variance analysis - Costing methods and techniques - Absorption, marginal and activity-based costing |
| Topic 2: Budgeting and Budgetary Control | 25% | - Budget preparation and approaches - Quantitative analysis for forecasting - Flexible budgets and budgetary control - Behavioural aspects of budgeting |
| Topic 3: Dealing with Uncertainty in the Short Term | 15% | - Expected values and decision trees - Sensitivity analysis and simulation - Basic internal control and risk management - Risk and uncertainty concepts |
| Topic 4: Short-Term Commercial Decision Making | 30% | - Relevant costing and opportunity costs - Working capital management - Pricing decisions and make-or-buy choices - Break-even and limiting factor analysis |
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