Pass your actual test at first attempt with CIMA CIMAPRO19-P01-1 training material
Updated: Oct 29, 2026
No. of Questions: 258 Questions & Answers with Testing Engine
Download Limit: Unlimited
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The following will be discussed in CIMA P1 exam dumps:
CIMA Operational CIMA P1 Accounting costs GBP 425.
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
| Certification Vendor: | CIMA |
|---|---|
| Exam Name: | Fundamentals of Management Accounting (P1 / BA2 legacy reference) |
| Exam Number: | BA2 |
| Real Exam Qty: | 60 |
| Available Languages: | English |
| Certificate Validity Period: | No expiry (Certificate qualification does not expire once awarded) |
| Passing Score: | 50% |
| Exam Format: | Objective Test, Multiple Choice Questions |
| Related Certifications: | CIMA Professional Qualification (Operational level) CIMA Certificate in Business Accounting (BA1-BA4) |
| Exam Duration: | 120 minutes |
| Recommended Training: | CIMA Official Certificate in Business Accounting |
| Exam Registration: | CIMA Exam Registration |
| Sample Questions: | CIMA CIMAPRO19-P01-1 Sample Questions |
| Exam Way: | Computer-based exam delivered at test centers or online proctored (where available). |
| Pre Condition: | No formal prerequisites required for Certificate level entry. |
| Official Syllabus URL: | https://www.aicpa-cima.com/cimaexams/certificate-in-business-accounting |
The following topics are a part of CIMA P1 Accounting module.
| Section | Objectives |
|---|---|
| Costing Techniques | - Absorption and marginal costing - Overhead allocation and absorption |
| Cost-Volume-Profit Analysis | - Contribution and margin of safety - Break-even analysis |
| Standard Costing and Variance Analysis | - Interpretation of variances - Material, labor, and overhead variances |
| Budgeting | - Cash and functional budgets - Budget preparation and purpose |
| Short-term Decision Making | - Relevant costing principles - Make or buy and limiting factors |
| Introduction to Management Accounting | - Role and purpose of management accounting - Cost classification and cost behavior |
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