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| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
|---|---|
| Exam Name: | Management Accounting (P1) - Objective Test Exam |
| Exam Number: | CIMAPRO19-P01-1 |
| Available Languages: | English |
| Exam Format: | Multiple Choice Questions, Objective Test (OT), Case-based Objective Questions |
| Real Exam Qty: | 60 (Objective Test MCQs and other objective formats) |
| Related Certifications: | CIMA Operational Level CIMA F1 Financial Reporting CIMA P1 Management Accounting CIMA Certificate in Business Accounting CIMA E1 Managing Finance in a Digital World |
| Passing Score: | 100/150 (scaled score, equivalent to 50%) |
| Exam Duration: | 90 minutes |
| Certificate Validity Period: | Does not expire individually; qualification progression requires completion within CIMA progression rules |
| Exam Price: | Approximately £100–£120 per attempt (varies by region) |
| Recommended Training: | CGMA Study Hub CIMA Official Study Resources |
| Exam Registration: | CIMA Exam Booking Portal |
| Sample Questions: | CIMA CIMAPRO19-P01-1 Sample Questions |
| Exam Way: | Computer-based exam (Objective Test) delivered at authorized test centers or online proctored sessions where available. |
| Pre Condition: | No formal prerequisites, but completion of CIMA Certificate Level (BA1–BA4) or equivalent knowledge is recommended before Operational Level. |
| Official Syllabus URL: | https://www.aicpa-cima.com |
| Section | Objectives |
|---|---|
| Topic 1: Budgeting and Management Control | - Budget preparation
|
| Topic 2: Short-term Decision Making | - Decision techniques
|
| Topic 3: Cost Accounting for Decision and Control | - Costing systems
|
| Topic 4: Risk and Uncertainty in Decision Making | - Risk evaluation methods
|
The CIMAPRO19-P01-1 exam (Management Accounting) is the official CIMA exam that leads to the CGMA Professional Qualification (Operational Level) certification, a credential at the Professional level. Related certifications include CIMA Certificate in Business Accounting, CIMA Operational Level, CIMA E1 Managing Finance in a Digital World, CIMA F1 Financial Reporting, CIMA P1 Management Accounting. Actual4test provides 258 practice questions to help you prepare for it with confidence.
The CIMAPRO19-P01-1 exam contains 60 (Objective Test MCQs and other objective formats) questions and gives you 90 minutes to finish them. Before exam day, divide the total time by the question count so you know the pace you need to keep, and flag difficult items instead of getting stuck on them. Running at least one full timed session in the Actual4test test engine is the best way to make that time pressure feel familiar.
You need 100/150 (scaled score, equivalent to 50%) to pass, and the official registration fee is Approximately £100–£120 per attempt (varies by region). Keep in mind that a failed attempt means paying that fee in full again, so it pays to test yourself first. When your scores on the Actual4test timed practice tests stay consistently above the passing line, you are ready to book the exam.
No formal prerequisites, but completion of CIMA Certificate Level (BA1–BA4) or equivalent knowledge is recommended before Operational Level. Requirements can change over time, so always double-check the latest eligibility rules before you register on the official CIMA exam page.
You can book your exam through the official registration channels:
The exam is delivered in the following way: Computer-based exam (Objective Test) delivered at authorized test centers or online proctored sessions where available..
CIMA recommends the following training options for this exam:
Official courses build the foundation, and the CIMAPRO19-P01-1 practice questions from Actual4test help you turn that knowledge into exam-day performance.
Yes. Actual4test offers a free CIMAPRO19-P01-1 PDF demo so you can check the quality of the practice questions before purchasing. After you buy, your product comes with 365 days of free updates, and if it expires you can renew the update service at a 50% discount from your member zone.
Your purchase is protected by our 100% Money Back Guarantee. If you take the corresponding CIMAPRO19-P01-1 exam within 60 days of purchase and do not pass, send us a scan of your enrollment slip and the official Score Report PDF within two days of the exam, and the full refund will be processed within seven days. The candidate name must match the payer name; exams taken within three days of purchase, free materials, and expired orders are not eligible. If you would rather not refund, you can exchange your product for two free products of equal value and keep the update service on your original purchase. Delivery itself is instant: your material is available for download and is emailed to you within one minute of payment. If nothing arrives within two hours, contact our support team. There is no limit on how many computers you may install it on.
The CIMAPRO19-P01-1 syllabus is organized into 4 exam domains. Among the first three are Cost Accounting for Decision and Control, Short-term Decision Making, Budgeting and Management Control. For the complete breakdown of topics and subtopics, see the Exam Topics section above.
A completed unit of Product A requires 9 kg of material and 10% of material is wasted in the production process.
Material has a standard cost of $5 per kg.
Product A also requires 4 labour hours at a standard cost of $10 per labour hour and variable overheads at a standard cost of $2 per labour hour What is the standard variable production cost per unit of Product A?
Correct Answer: D 🗳️
The fixed production overhead volume variance is:
Correct Answer: B 🗳️
ABC uses an activity-based costing system.
The company manufactures three products, details of which are given below:
Total material movement costs for the period are $10,000.
The material movement cost per unit for Product Z (to the nearest $0.01) is:
Correct Answer: C 🗳️
A pharmaceutical company manufactures pesticides which contain highly toxic chemicals.
In the context of environmental costing, which of the following would be classified as an external failure cost?
Correct Answer: D 🗳️
A company sells and services photocopying machines. Its sales department sells the machines and consumables, including ink and paper, and its service department provides an after sales service to its customers. The after sales service includes planned maintenance of the machine and repairs in the event of a machine breakdown. Service department customers are charged an amount per copy that differs depending on the size of the machine.
The company's existing costing system uses a single overhead rate, based on total sales revenue from copy charges, to charge the cost of the Service Department's support activities to each size of machine.
The Service Manager has suggested that the copy charge should more accurately reflect the costs involved. The company's accountant has decided to implement an activity-based costing system and has obtained the following information about the support activities of the service department:
Calculate the annual profit per machine for each of the three sizes of machine, using the current basis for charging the costs of support activities to machines.
Correct Answer: B 🗳️
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