Name: P1: Management Accounting exam cram sheet - Pass4sure preparation materials
Brand: CIMA
SKU: P4CP4SD906317A8B1E432B
Price: 59.99 USD
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Below is the CIMA Operational CIMA P1 Accounting

Format: Multiple choices, multiple answers
Passing score: 70%
Language: English
Length of Examination: 90 minutes
Number of questions: 60

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CIMA P1 Exam Syllabus Topics:

Topic	Details
Topic 1	Calculate subdivision of total usage efficiency variances into mix and yield variances Use material, labour, variable overhead, fixed overhead and sales variances
Topic 2	Understand how budgets can help energize and motive individuals and teams Recognise how management accountants help make tactical business decisions
Topic 3	Understand relevant cash flows and non-financial factors and how it affects make or buy decisions Understand the strategic implications of short-term decision-making
Topic 4	Determine the activity that causes the change in cost Understand the difference between variable costs and fixed costs
Topic 5	Establish manufacturing standards for material, labour, variable overhead and fixed overhead Understand the difference between financial accounting and cost accounting
Topic 6	Understand relevant cash flows and their use in pricing decisions Calculate the costs for products or services using activity-based costing
Topic 7	Understand the impact of individuals’ risk attitudes on decision-making in the short term Understand the difference between direct costs and indirect costs
Topic 8	Determine causality in cost function estimates and impact on budgets Identify inventory costs and period costs