CIMA P1 - Management Accounting

CIMA P1 Actual PDF
  • Exam Code: P1
  • Exam Name: Management Accounting
  • Updated: Jul 12, 2026
  • Q & A: 258 Questions and Answers
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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:

  • Identify the impact of tax regulation on transactions, decisions and profits
  • Apply relevant IFRS in a given context, to facilitate the preparation of financial statements
  • Apply the principles of corporate governance and ethics

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Understanding function and technical aspects of Analyse performance using financial and nonfinancial information

The following will be discussed in CIMA P1 exam dumps:

  • Identify information that can enable managers to review performance
  • Prepare performance reports for use by different functions and for different purposes in appropriate formats and media
  • Identify appropriate KPIs for different functions of the organisation
  • Interpret variances to review functional and organisational performance
  • Explain company performance using KPIs

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

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Understanding function and technical aspects of Prepare information to manage working capital

The following are a part of CIMA P1 practice exams:

  • Explain working capital ratios in comparison to prior periods or to other organisations
  • Identify appropriate sources of short-term finance and methods of short-term investments
  • Identify the impact of changing working capital policies
  • Explain how to manage and control working capital

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