CIMA CIMAPRO19-P01-1 : Management Accounting

CIMAPRO19-P01-1 real exams

Exam Code: CIMAPRO19-P01-1

Exam Name: Management Accounting

Updated: Oct 25, 2026

Q & A: 258 Questions and Answers

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About CIMA Management Accounting : CIMAPRO19-P01-1 pdf dumps

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CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:

SectionWeightObjectives
Dealing with Uncertainty in the Short Term15%- Expected value and risk analysis
- Decision trees and sensitivity analysis
Short-Term Commercial Decision Making30%- Relevant costing and decision criteria
- Limiting factor and contribution analysis
- Pricing and make-or-buy decisions
Cost Accounting for Decision and Control30%- Cost behaviour and cost classification
- Cost information for planning and control
- Costing methods (absorption, marginal, ABC, etc.)
Budgeting and Budgetary Control25%- Budget preparation and control
- Budgetary control techniques
- Types of budgets (flexible, rolling, cash, etc.)

CIMA Management Accounting Exam: Three Formats, Full Support

The official CIMA Management Accounting outline defines 4 domains. The leading three are Dealing with Uncertainty in the Short Term (15%), Budgeting and Budgetary Control (25%), and Cost Accounting for Decision and Control (30%). The full list is in the topics section above, and FreePdfDump's 258 practice questions cover each one.

No formal prerequisite beyond CIMA student registration; exemption options may apply based on prior qualifications. Since requirements change over time, confirm the latest on the official CIMA exam page before scheduling.

Computer-based Objective Test at Pearson VUE test centres or on-demand online delivery (CIMA/Pearson VUE). Register for the CIMA Management Accounting exam through these official channels:

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    The CIMAPRO19-P01-1 exam is a CIMA certification exam validating the CIMA Management Accounting syllabus shown above. It belongs to these credential paths: CIMA E1, CIMA F1, Operational Case Study (OCS), CIMA Diploma in Management Accounting. Candidates in 2026 start with FreePdfDump's 258 practice questions, available as a printable PDF, a Windows Desktop Test Engine, and an Online Test Engine — three versions of the same materials.

    The CIMA Management Accounting exam contains 60 to complete within 90 minutes. Timed simulation in the FreePdfDump Desktop Test Engine teaches that rhythm before exam day does.

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    CIMA recommends these training resources for the CIMA Management Accounting exam:

      Follow the training with steady self-testing — the 258 practice questions from FreePdfDump help you apply theory and fill any gaps the training leaves.

      Three versions of the same study materials: a printable, expert-prepared PDF with free demo download and instant access; a Desktop Test Engine for Windows with customizable simulation and timed modes that works offline; and an Online Test Engine for any browser on Windows, Mac, Android, and iOS with test history and performance review. All 258 practice questions are identical across versions. Every purchase includes 365 days of free updates, a 50% renewal discount afterward, and unlimited computer installations.

      CIMA Management Accounting Sample Questions:

      Question #1

      A flexible budget is a budget that is:

      • A. changed in response to changes in costs
      • B. continuously updated by adding a further accounting period when the earliest accounting period has expired
      • C. changed in response to changes in the level of activity
      • D. set prior to the control period and not subsequently changed in response to changes in activity period has expired
      Reveal Solution  Discussion  0

      Correct Answer: C  🗳️

      Question #2

      A company is bidding to win a special contract.
      Which of the following is NOT a relevant cost to the company of undertaking the contract?

      • A. The cost of a training course for staff which will be undertaken if the contract is won.
      • B. The depreciation charge on the tools which will be used during the contract.
      • C. The purchase cost of direct materials not currently in inventory.
      • D. The cost of hiring a machine which will be hired if the contract is won.
      Reveal Solution  Discussion  0

      Correct Answer: B  🗳️

      Question #3

      THS produces two products from different combinations of the same resources. Details of the products are shown below:

      Identify, using graphical linear programming, the optimal production plan for products E and R to maximize THS's profit in the month.

      • A. The solution (from the graph0 is to produce 495 units of E and 670 units of R.
      • B. The solution (from the graph0 is to produce 375 units of E and 870 units of R.
      • C. The solution (from the graph0 is to produce 675 units of E and 470 units of R.
      • D. The solution (from the graph0 is to produce 375 units of E and 750 units of R.
      • E. The solution (from the graph0 is to produce 475 units of E and 770 units of R.
      • F. The solution (from the graph0 is to produce 495 units of E and 470 units of R.
      Reveal Solution  Discussion  0

      Correct Answer: D  🗳️

      Question #4

      The standard production cost of making a product is as follows:

      What is the fixed production overhead capacity variance?

      • A. $3,000F
      • B. $9,000F
      • C. $6,000A
      • D. $6,000F
      Reveal Solution  Discussion  0

      Correct Answer: D  🗳️

      Question #5

      Where sales volume is the principal budget factor, which of the following is the correct order in which budgets have to be prepared?

      • A. Production budget, sales budget, material usage budget, material purchases budget
      • B. Prodcution budget, material usage budget, material purchases budget, sales budget
      • C. Sales budget, production budget, material usage budget, material purchases budget
      • D. Sales budget, production budget, materials purchases budget, material usage budget
      Reveal Solution  Discussion  0

      Correct Answer: C  🗳️

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