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Last Updated: Sep 06, 2026

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CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:

TopicDetails
Topic 1
  • Determine causality in cost function estimates and impact on budgets
  • Identify inventory costs and period costs
Topic 2
  • Understand the impact of individuals’ risk attitudes on decision-making in the short term
  • Understand the difference between direct costs and indirect costs
Topic 3
  • Establish manufacturing standards for material, labour, variable overhead and fixed overhead
  • Understand the difference between financial accounting and cost accounting
Topic 4
  • Calculate revenue and cost estimates using quantitative analyses
  • Calculate and interpret overall flexed budget variances
Topic 5
  • Calculate the breakeven point and output level required to meet income targets
  • Understand costing and the different reasons for calculating costs

Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/

What is the cost of CIMA Operational CIMA P1 Accounting?

CIMA Operational CIMA P1 Accounting costs GBP 425.

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