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Topics of CIMA Operational CIMA P1 Accounting

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

• Prepare information to support short-term decision-making
• Prepare information to manage working capital
• 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
• Risk and uncertainty in the short term
• Apply relevant financial reporting standards and corporate governance, ethical and tax principles
• Short term commercial decision making
• Distinguish Between The Different Rationales For Costing
• Budgeting and budgetary control

Introduction to CIMA Operational CIMA P1 Accounting

CIMA Operational is the first level of the CIMA Professional qualification. After completing this level you can progress onto the Management level, then complete the Strategic level to become a chartered management accountant. You will need to have completed CIMA Certificate, AAT Professional (Level 4), or have an accountancy or finance degree.

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CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:

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

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Understanding function and technical aspects of Distinguish Between The Different Rationales For Costing

The following will be discussed in CIMA P1 exam dumps:

• Compare different costing methods and systems to determine the most suitable for use by the organisation for different purposes
• Apply different costing methods to produce costing information suitable for managers' needs
• Use appropriate technologies to gather data for costing purposes, from digital and other sources.
• Explain costing information to operational and senior management using appropriate formats and media
• Evaluate the activities (e.g.) evaluate whether more/less materials were used per unit in comparison to the original plan
• Plan the activities (e.g.) plan number of units to produce this year
• Make decisions regarding activities (e.g.) purchase materials required for production
• Control the activities (e.g.) control amount of materials being used for production
• Identify the cost information required for digital cost objects