Compared with the registration fee you pay for every attempt, quality practice material is a small expense — and a failed attempt costs far more than preparation ever will. The P1 exam question bank at PassCollection gives you 258+ Q&As with expert-verified answers, priced so the decision is an easy one.
CIMA P1 Exam Overview:
| Certification Vendor: | Chartered Institute of Management Accountants (CIMA) |
|---|---|
| Exam Name: | Management Accounting |
| Exam Number: | CIMAPRO19-P01-1 |
| Real Exam Qty: | 60 |
| Exam Format: | Computer-Based Objective Test, Number Entry Questions, Drag and Drop Questions, Multiple Response Questions, Multiple Choice Questions |
| Available Languages: | English |
| Exam Price: | USD 120 |
| Passing Score: | 100/150 |
| Related Certifications: | CIMA Diploma in Management Accounting CIMA Professional Qualification Operational Level Operational Case Study (OCS) |
| Exam Duration: | 90 minutes |
| Sample Questions: |  |
| 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 P1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Risk and Uncertainty | 15% | - Decision Making Under Uncertainty
|
| Budgeting and Budgetary Control | 25% | - Budget Preparation
|
| Short-Term Decision Making | 30% | - Pricing Decisions
|
| Cost Accounting for Decision and Control | 30% | - Cost Classification and Behaviour
|
The CIMA Management Accounting Exam: Answers Before You Buy
Whichever matches your habits — all three are built around the same CIMA Management Accounting content. The PDF version suits paper readers: print it out, mark it up, and share pages with a study partner. The PC test engine suits computer-based learners: it simulates the real exam scene, lets you set a time limit like the live P1 exam, flags your mistakes, and reminds you to re-practice them daily. The online APP includes every software function and runs on Windows, Mac, Android, and iOS. Choose the one you will actually use every day.
The P1 exam contains 60 questions to be completed in 90 minutes minutes. That pace is exactly what the PC test engine's timed mode trains — set the same limit in practice, and the real clock stops being a surprise.
To pass the P1 exam you need 100/150, and registration costs USD 120. Set against that fee, thorough preparation is the smaller expense by far — and the one most likely to protect the larger one.
The official outline divides the P1 exam into weighted domains, including:
- Risk and Uncertainty (15%)
- Short-Term Decision Making (30%)
- Cost Accounting for Decision and Control (30%)
The CIMA Management Accounting practice questions at PassCollection follow these same objectives, whichever of the three study formats you use.
Yes. We understand that many candidates prefer not to advertise how they prepare. PassCollection runs a strict information protection system: your personal details and your P1 exam purchase are kept secret and safe, and never disclosed to any third party. You can order the CIMA Management Accounting materials with complete peace of mind.
No mandatory prerequisite examination. Candidates typically complete or receive exemptions for Certificate in Business Accounting subjects before entering the Professional Qualification.
The P1 exam is the official assessment behind the CIMA Management Accounting certification from CIMA. Many IT professionals pursue it as a step toward leadership roles, because the credential verifies practical command of the published objectives. Solid preparation — not luck — is what carries candidates through it.
CIMA Management Accounting Sample Questions:
A company is considering the use of Material V in a special order.
The material is used regularly and a sufficient quantity of the material is in inventory.
It could also be sold, at just below the current market price, to a local competitor.
What is the relevant cost of Material V to be used in the special contract?
- A. Nil
- B. The replacement cost of the material.
- C. The historic cost of the material in inventory.
- D. The resale value of the material.
Correct Answer: B 🗳️
Two products being produced by a company require the same material which is limited to 2,600 kgs.
What is the optimal production plan?
- A. 500 units of S & 400 units of T
- B. 50 units of S & 400 units of T
- C. 400 units of S & 167 units of T
- D. 500 units of S & 100 units of T
Correct Answer: D 🗳️
The following information is available regarding a company's two products for last period.
What is the favourable sales quantity profit variance for last period?
Give your answer to the nearest whole $.
Correct Answer:
$1500
Select the benefits to a company of using sensitivity analysis in investment appraisal.
(Select all the true statements.)
- A. Sensitivity analysis enables a company to assess the risk associated with a project.
- B. Sensitivity analysis enables risk management strategies to be put in place to focus on those variables of special significance.
- C. Sensitivity analysis enables identification of fixed costs that are of special significance.
- D. Sensitivity analysis enables a company to determine the effect of changes to variables on the planned outcome.
Correct Answer: A,B,D 🗳️
A company accountant is trying to determine the optimum production plan for the period using linear programming.
The accountant has correctly formulated the linear programming problem as follows:
Variables (products): x and y
Objective function: Maximise contribution, C = 10x + 15y
Material constraint: 4x + 6y ≤ 500 (kg)
Labour constraint: x + 2y ≤ 350 (hours)
Machine constraint: 10x + 4y ≤ 1,500 (hours)
x constraint: 50 ≤ x ≤ 200
y constraint: y ≥ 0
Which of the following statements is true?
- A. The selling price of y is $15.
- B. Product y requires 4 machine hours to manufacture.
- C. Product x requires twice as much labour time as Product y.
- D. The maximum demand for product x is 50 units.
Correct Answer: B 🗳️
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