About CIMA P1 Exam guide

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CIMA P1 Exam Syllabus Topics:

Topic	Details
Topic 1	Understand relevant cash flows and their use in pricing decisions Calculate the costs for products or services using activity-based costing
Topic 2	Understand relevant cash flows and non-financial factors and how it affects make or buy decisions Understand the strategic implications of short-term decision-making
Topic 3	Understand how budgets can help energize and motive individuals and teams Recognise how management accountants help make tactical business decisions
Topic 4	Determine causality in cost function estimates and impact on budgets Identify inventory costs and period costs
Topic 5	Calculate subdivision of total usage efficiency variances into mix and yield variances Use material, labour, variable overhead, fixed overhead and sales variances
Topic 6	Calculate the breakeven point and output level required to meet income targets Understand costing and the different reasons for calculating costs
Topic 7	Understand the impact of individuals’ risk attitudes on decision-making in the short term Understand the difference between direct costs and indirect costs
Topic 8	Establish manufacturing standards for material, labour, variable overhead and fixed overhead Understand the difference between financial accounting and cost accounting
Topic 9	Calculate revenue and cost estimates using quantitative analyses Calculate and interpret overall flexed budget variances

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

Topics of CIMA Operational CIMA P1 Accounting

The following topics are a part of CIMA P1 Accounting module.

Prepare budget information and assess its use for planning and control purposes
Analyse performance using financial and nonfinancial information
Cost Accounting for decision and control
Distinguish Between The Different Rationales For Costing
Apply relevant financial reporting standards and corporate governance, ethical and tax principles
Risk and uncertainty in the short term
Prepare information to manage working capital
Prepare information to support short-term decision-making
Budgeting and budgetary control
Short term commercial decision making

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