CIMA : P1 Questions & Answers
Last Updated: Oct 30, 2026
No. of Questions: 258 Questions & Answers with Testing Engine
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CIMA P1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Budgeting and Budgetary Control | 25% | - Budgetary control and performance reporting - Beyond budgeting and modern approaches - Preparation of functional and master budgets - Flexible budgeting - Purposes and types of budgets |
| Topic 2: Dealing with Uncertainty in the Short Term | 15% | - Probability and expected values - Decision trees - Uncertainty in budgeting and decisions - Risk attitudes: maximin, maximax, minimax regret - Sensitivity analysis |
| Topic 3: Short-Term Commercial Decision Making | 30% | - Pricing strategies and decisions - Relevant costing principles - Limiting factor analysis - Product mix decisions - Make-or-buy and outsourcing decisions |
| Topic 4: Cost Accounting for Decision and Control | 30% | - Standard costing and variance analysis - Cost-volume-profit (CVP) analysis - Absorption and marginal costing - Activity-based costing - Concepts and purposes of costing - Cost classification and behaviour |
CIMA P1 Exam: FAQ for Busy Professionals
Yes — download the free CIMA Management Accounting demo and inspect the material before buying. Purchases include the right of free updating for 365 days, with latest versions emailed promptly upon release; renew afterward at 50% off.
Approx. £115–£145 / $150–$190 USD (varies by region & membership status) per attempt, 100 out of 150 scaled score (~67%) to pass. For busy professionals, one prepared attempt beats two rushed ones — work through the 258 practice questions for the P1 exam at ActualTorrent first.
The CIMA Management Accounting blueprint covers 4 domains — including Short-Term Commercial Decision Making (30%), Dealing with Uncertainty in the Short Term (15%), Cost Accounting for Decision and Control (30%). Budget your limited hours by weighting; the complete outline above lists every subtopic.
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The CIMA Management Accounting is delivered On-demand computer-based exam at Pearson VUE test centers or online proctored — pick the arrangement that fits your calendar when booking.
The CIMA Management Accounting is CIMA's certification exam for CIMA Diploma in Management Accounting (Operational Level), at the Operational / Associate level. It's among the most authoritative credentials in the field — for those aiming at CIMA careers, it's the first step. Related credentials include E1 Managing Finance in a Digital World, F1 Financial Reporting, Operational Case Study (OCS), CIMA Advanced Diploma in Management Accounting, CIMA Professional Qualification / CGMA.
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CIMA Certificate in Business Accounting (Cert BA) or relevant exemptions; no formal mandatory prerequisites but recommended foundation in accounting and mathematics Vendors update eligibility rules over time, so verify the current requirements on the official page (official P1 exam page) before registering.
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CIMA Management Accounting Sample Questions:
EF manufactures and sells three products, X, Y and Z. The following production overhead costs are budgeted for next year:
Required:
Calculate the total budgeted production overhead cost for each product using activity based budgeting.
- A. The total budgeted production overhead cost was $ 1 285 000
- B. The total budgeted production overhead cost was $ 1 305 000
- C. The total budgeted production overhead cost was $ 1 188 000
- D. The total budgeted production overhead cost was $ 2 195 000
- E. The total budgeted production overhead cost was $ 1 258 000
Correct Answer: C 🗳️
Sales volumes reported for the latest period are used by managers as the basis to forecast sales for the forthcoming period. The forecasts are compared with the budgeted sales and plans are adjusted to ensure that the budgeted sales are achieved.
This is an example of:
- A. Incremental budgeting
- B. Feedback control
- C. Flexed budgets
- D. Feedforward control
Correct Answer: D 🗳️
The following 5 statements apply the principles of either, both or neither absorption costing and marginal costing.
Place the option labels against the relevant statements.
Correct Answer:
A project has five possible outcomes as follows:
The probability of a contribution of $68,000 is equal to the probability of a contribution of $75,000.
Fixed costs are $70,000.
What is the probability of the project making a profit?
Correct Answer:
0.45
A company produces trays of pre-prepared meals that are sold to restaurants and food retailers. Three varieties of meals are sold: economy, premium and deluxe.
Calculate, for the original budget, the budgeted fixed overhead costs, the budgeted variable overhead cost per tray and the budgeted total overheads costs.
- A. Original budget contribution = $162 000, Flexed budget contribution = $ 178 200, Actual Contribution
$ 201 960 - B. Original budget contribution = $272 000, Flexed budget contribution = $ 248 200, Actual Contribution
$ 321 960 - C. Original budget contribution = $172 000, Flexed budget contribution = $ 148 200, Actual Contribution
$ 221 960 - D. Original budget contribution = $242 000, Flexed budget contribution = $ 148 200, Actual Contribution
$ 121 960
Correct Answer: A 🗳️
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