CIMA P1 Exam Dumps

CIMA P1 Exam Dumps

Management Accounting

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Total Questions : 260
Update Date : December 04, 2023
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What is CIMA P1 Management Accounting Exam ?

CIMA P1 Management Accounting is a professional accounting exam administered by the Chartered Institute of Management Accountants (CIMA). It is the first paper in the Management level of the CIMA qualification, and it is designed to test candidates' knowledge of management accounting.

The exam covers a wide range of topics, including:

  • Cost accounting
  • Budgeting
  • Performance measurement
  • Decision making

The exam is 3 hours long and consists of 60 multiple-choice questions. The passing score is 50%.

To be eligible to take the exam, candidates must have a CIMA Certificate in Business Accounting (CBA) or equivalent qualification.

The CIMA P1 Management Accounting exam is a valuable qualification for anyone who wants to work in management accounting or financial planning. The exam will help candidates develop the skills and knowledge they need to apply management accounting techniques to real-world business problems.

Dumpowner CIMA P1 Exam dumps are a type of study material that provides a list of questions and answers that are similar to those that may be asked on an exam.

Here are some tips for using CIMA P1 Management Accounting exam dumps:

  • Use exam dumps to supplement your studies, not as a replacement for studying the material.
  • Make sure the exam dumps are from a reputable source.
  • Use the exam dumps to practice answering questions in a similar format to the actual exam.
  • Don't rely on exam dumps to pass the exam. Make sure you study the material and practice answering questions.

P1 Sample Question Answers

Question 1

In short-term decision making, which TWO of the following are relevant costs?

A. Sunk costs
B. Avoidable costs
C. Committed costs
D. Opportunity costs
E. Notional costs

Question 2

Which one of the following would NOT be included in a decision to close a division of an organization?

A. Head office overheads absorbed on the basis of the number of units produced
B. Sale of unwanted non-current assets
C. Redundancy pay for employees of the division
D. Fixed costs directly attributable to the division

Question 3

Which of the following would cause an adverse fixed overhead volume variance?

A. Actual output was higher than budgeted
B. Actual output was lower than budgeted
C. Actual expenditure was higher than budgeted
D. Actual expenditure was lower than budgeted

Question 4

What type of budget is prepared on an annual basis taking current year operating results and adjusting them for expected growth and inflation?

A. Rolling budget
B. Incremental budget
C. Flexed budget
D. Zero-based budget

Question 5

N prepares budgets on an annual basis by using the budget from the previous year, and then adjusting it for growth and inflation.This is an example of:

A. An incremental budget
B. A rolling budget
C. A flexed budget
D. Zero based budgeting


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