• Exam Code: CIMAPRO19-P01-1
  • Exam Name: Management Accounting
  • Certification Provider: CIMA
  • Corresponding Certification:CIMA Operational
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CIMA CIMAPRO19-P01-1 Exam Overview:

Certification Vendor:Chartered Institute of Management Accountants (CIMA)
Exam Name:Management Accounting
Exam Number:CIMAPRO19-P01-1
Exam Format:Computer-Based Objective Test, Drag and Drop Questions, Multiple Response Questions, Multiple Choice Questions, Number Entry Questions
Passing Score:100/150
Related Certifications:CIMA Professional Qualification Operational Level
Operational Case Study (OCS)
CIMA Diploma in Management Accounting
Exam Duration:90 minutes
Real Exam Qty:60
Available Languages:English
Exam Price:USD 120
Sample Questions: DOWNLOAD DEMO
Exam Way:Computer-based exam delivered through Pearson VUE test centers and CIMA online examination platforms where available.
Pre Condition:No mandatory prerequisite examination. Candidates typically complete or receive exemptions for Certificate in Business Accounting subjects before entering the Professional Qualification.
Official Syllabus URL:https://www.aicpa-cima.com/resources/landing/cima-professional-qualification

CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:

SectionWeightObjectives
Budgeting and Budgetary Control25%- Budget Preparation
  • 1. Cash Budgets
  • 2. Functional Budgets
  • 3. Master Budgets
- Budgetary Control
  • 1. Flexible Budgets
  • 2. Variance Analysis
  • 3. Performance Evaluation
Short-Term Decision Making30%- Relevant Cost Analysis
  • 1. Make or Buy Decisions
  • 2. Product Mix Decisions
  • 3. Special Order Decisions
- Pricing Decisions
  • 1. Cost-Based Pricing
  • 2. Market-Based Pricing
Risk and Uncertainty15%- Decision Making Under Uncertainty
  • 1. Sensitivity Analysis
  • 2. Expected Value Analysis
  • 3. Decision Trees
Cost Accounting for Decision and Control30%- Costing Systems
  • 1. Activity-Based Costing
  • 2. Absorption Costing
  • 3. Standard Costing
  • 4. Marginal Costing
- Cost Classification and Behaviour
  • 1. Cost Estimation Techniques
  • 2. Cost Drivers
  • 3. Fixed and Variable Costs

The CIMA CIMAPRO19-P01-1 Exam — Questions and Straight Answers

The CIMAPRO19-P01-1 exam is CIMA's path to the CIMA Operational certification, a credential at the Operational Level level. It confirms you can apply the CIMA Management Accounting objectives in realistic scenarios — the kind of proof that changes job conversations. It also connects to a wider certification family covering CIMA Professional Qualification Operational Level, CIMA Diploma in Management Accounting, Operational Case Study (OCS), so the effort keeps compounding. It's easier to want than to earn, which is exactly why structured practice beats good intentions.

The CIMA Management Accounting blueprint spans 4 domains, led by Risk and Uncertainty (15%), Short-Term Decision Making (30%), and Cost Accounting for Decision and Control (30%). Treat the weightings as your study budget — heavier domains earn heavier hours. The full topic list is in the exam topics section above; plan against it, not against guesswork.

The CIMA Management Accounting exam packs 60 questions into 90 minutes. Convert that into a tempo before test day: minutes divided by questions is your per-item budget, and anything burning double its budget gets flagged and revisited at the end. Rehearse the tempo against a real timer — every ITPassLeader engine session enforces one — until finishing with review time to spare feels routine.

Passing CIMA Management Accounting requires 100/150, and each attempt costs USD 120 — retakes included, at full price. The sound strategy is arriving over-prepared: drill with ITPassLeader practice questions until your timed scores clear the mark across several consecutive sessions, then register. Over-preparation is cheaper than re-registration.

CIMA lists the CIMA Management Accounting question formats as: Computer-Based Objective Test, Multiple Choice Questions, Multiple Response Questions, Drag and Drop Questions, Number Entry Questions. Formats shape tactics — find the actual question sentence inside long scenario stems before reading the rest, and re-verify every selection on multi-answer items. ITPassLeader's 258 practice questions drill these formats until only the content feels new on exam day.

The CIMAPRO19-P01-1 exam is offered in English. Choose the language where your reading stays fastest under pressure — slow comprehension taxes every question in a timed exam. Testing in English? Daily sessions with ITPassLeader's English CIMAPRO19-P01-1 practice questions double as terminology training.

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CIMA Management Accounting Sample Questions:

JRL manufactures two products from different combinations of the same resources. Unit selling prices and unit cost details for each product are as follows:

* Refer to your answer in the previous question.
The optimal solution to the previous question shows that the shadow prices of skilled labour and direct material A are as follows:
Skilled labour $ Nil Direct Material A $11.70
Explain the relevance of these values to the management of JRL.
Select ALL the true statements.

  • A. The shadow price for skilled labour is NIL because although there is a shortage of skilled labour it does have a constraining effect on output of JR as other resources are more scarce.
  • B. Since material A is one of the binding constraints, if the availability of material A could be increased by one unit, this would change the optimal plan.
  • C. The decrease in contribution as a result of this change is the value of the shadow price of material A.
    The shadow price thus represents the maximum premium that should be paid for an additional unit of material A.
  • D. In a situation such as this, where a number of resources are scarce, the shadow price of any particular scarce resource will depend on whether or not the resource is not binding.
  • E. The shadow price equals the additional contribution that would be earned from one extra unit of a scarce resource.
Reveal Solution  Discussion  0

Correct Answer: B,E  🗳️

Which of the following would help to explain a favourable material price variance?

  • A. The material purchased was of a higher quality than standard.
  • B. An increase in the quantity of material purchased resulted in unexpected bulk discounts.
  • C. A decision to reduce the raw materials inventory during the period led to a reduced level of material purchases.
  • D. Improved processing methods meant that material purchases were lower than standard for the output achieved.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

A company makes a product using two materials, X and Y.
The standard materials required for one unit of the product are:

What is the direct material mix variance for Material X, using the individual valuation basis?

  • A. $640A
  • B. $160A
  • C. $480F
  • D. $300F
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

A manager has not yet used all oh his budget. He is worried that his budget maybe reduced next year if he is not seen to have needed all the funds. He decides to spend the remaining £1,580 on another team building exercise as well as a catered lunch for his department.
This example falls under which behavioural aspect of budgetary control?

  • A. Budget negotiation
  • B. Irrational spending
  • C. Motivation
  • D. Short term focus
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

JRL manufactures two products from different combinations of the same resources. Unit selling prices and unit cost details for each product are as follows:

Identify, using graphical linear programming, the weekly production schedule for products J and L that will maximize the profits of JRL during the next four weeks.

  • A. Optimum plan (including major customer order) is therefore:W 900 unitsR 650 unitsX 2,000 units
  • B. Optimum plan (including major customer order) is therefore:W 1, 000 unitsR 600 unitsX 2,000 units
  • C. Optimum plan (including major customer order) is therefore:W 950 unitsR 750 unitsX 2,300 units
  • D. Optimum plan (including major customer order) is therefore:W 910 unitsR 800 unitsX 2,200 units
  • E. Optimum plan (including major customer order) is therefore:W 900 unitsR 700 unitsX 2,100 units
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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