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Certification Path for CIMA Operational CIMA P1 Accounting
The CIMA Professional Qualification is suited for anybody who wants to pursue a career in finance focusing on accounting, reporting and business strategy. It is quite different than the conventional courses which concentrate more on accounting, taxation and audit.
CBAs are available for all the papers of the Certificate Level and can be taken at any time of the year, allowing students to progress through CIMA papers at their own pace.
CBA uses computers to deliver questions and receive answers. Objective test questions are used in the assessment (the most common type is multiple choice but there are other formats).
The CBA system has many benefits:
- You can sit computer based assessment whenever you wish - you aren't restricted to the two paper based exam sittings per year.
- CBA allows for a wide range of the syllabus to be covered so you can be confident that you have a sound grounding in business and accounting in preparation for the Intermediate level exams.
- You will receive individual performance feedback after the assessment, if you are unsuccessful this will help you to identify the areas of the syllabus where you require a better understanding of the topics.
- CBA can be taken at any time of the year, provided that you are a registered CIMA student. However, if you are using CBA to fast track through to the Intermediate level papers you need to be aware of CIMA's registration, exam entry and exemption deadlines.
- Upon successfully completing an exam by computer based assessment you will receive a ‘Certificate of Achievement' from the centre. Your student record will automatically be updated by CIMA and an exemption will be awarded for the appropriate paper based subject.
- You can also re-sit assessments as and when you are ready.
- You will receive your results immediately after you finish the assessment, because the computer can mark it instantly.
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
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Benefits of Getting the CIMA Operational CIMA P1 Accounting
The CIMA Professional Qualification is divided into three levels - Operational, Management and Strategic. Each of these levels consists of three pillars of domain knowledge - Enterprise, Performance and Financial. Passing each level of the qualification confirms a candidate's capabilities to perform the tasks at that level in the workplace to the highest standards. When combined with the required practical experience, the CIMA Professional Qualification ensures that members are ready to support and lead their organisations, through the challenging environment of continuous change. The syllabus, assessments and practical experience requirements ensure members are not only competent in the essential accounting, finance and business-related skills, but also in the skills required to lead the finance function in a digital age. The Operational level focuses on the short term and the implementation of decisions. Learners of CIMA P1 practice exams and CIMA P1 practice test will be able to work with others in the organisation and use appropriate data and technology to translate mediumterm decisions into short-term actionable plans.
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CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Cost-Volume-Profit Analysis | - Break-even analysis - Contribution and margin of safety |
| Topic 2: Standard Costing and Variance Analysis | - Material, labor, and overhead variances - Interpretation of variances |
| Topic 3: Introduction to Management Accounting | - Role and purpose of management accounting - Cost classification and cost behavior |
| Topic 4: Costing Techniques | - Absorption and marginal costing - Overhead allocation and absorption |
| Topic 5: Budgeting | - Cash and functional budgets - Budget preparation and purpose |
| Topic 6: Short-term Decision Making | - Relevant costing principles - Make or buy and limiting factors |
