PDF Version DemoWhat do you learn in P1?
- How budgets are prepared and implemented across the organisation, the impact these have, and how techniques are applied to ensure sound short term decision making, against a backdrop of risk and uncertainty, by using appropriate risk management tools.
- Why costing is done and what it is used for, including appropriate costing methods and techniques and where digital costing might be used.
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Topics of CIMA Operational CIMA P1 Accounting
The following topics are a part of CIMA P1 Accounting module.
- Risk and uncertainty in the short term
- Cost Accounting for decision and control
- Prepare budget information and assess its use for planning and control purposes
- Short term commercial decision making
- Budgeting and budgetary control
- Analyse performance using financial and nonfinancial information
- Prepare information to support short-term decision-making
- Distinguish Between The Different Rationales For Costing
- Apply relevant financial reporting standards and corporate governance, ethical and tax principles
- Prepare information to manage working capital
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
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CIMA P1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Budgeting and Management Control | - Budget preparation
|
| Topic 2: Cost Accounting for Decision and Control | - Cost classification and behavior
|
| Topic 3: Short-term Decision Making | - Decision techniques
|
| Topic 4: Risk and Uncertainty in Decision Making | - Risk evaluation methods
|
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