What makes the CIMAPRO19-P01-1 exam a wall for so many candidates isn't the syllabus — it's the gap between reading about a topic and answering a real exam question on it. TorrentExam closes that gap with CIMA Management Accounting questions built for the 2026 blueprint.
CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Budgeting | - Cash and functional budgets - Budget preparation and purpose |
| Topic 2: Standard Costing and Variance Analysis | - Interpretation of variances - Material, labor, and overhead variances |
| Topic 3: Short-term Decision Making | - Make or buy and limiting factors - Relevant costing principles |
| Topic 4: Costing Techniques | - Absorption and marginal costing - Overhead allocation and absorption |
| Topic 5: Introduction to Management Accounting | - Role and purpose of management accounting - Cost classification and cost behavior |
| Topic 6: Cost-Volume-Profit Analysis | - Contribution and margin of safety - Break-even analysis |
CIMA CIMAPRO19-P01-1 Exam — Frequently Asked Questions
The CIMAPRO19-P01-1 exam is CIMA's official route to the CIMA Certificate in Business Accounting (Cert BA) certification (Certificate level). For IT professionals building a career, it signals verified skill — the kind of advantage that tips better opportunities your way. It also sits in a family of related credentials: CIMA Certificate in Business Accounting (BA1-BA4), CIMA Professional Qualification (Operational level).
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Expect 6 domains in the CIMA Management Accounting blueprint, headlined by Budgeting, Short-term Decision Making, Costing Techniques. Use the weights as your study budget — high-percentage domains earn the most points per hour. The complete outline above has the full breakdown.
CIMA Management Accounting Sample Questions:
PQR has recently introduced an activity-based costing system.
It manufactures three products, details of which are given below.
The budgeted production overhead costs for the year are shown in table below:
What is budgeted machine set-up cost per unit of Product J?
Give your answer to the nearest cent.
Correct Answer:
$0.15
Where sales volume is the principal budget factor, which of the following is the correct order in which budgets have to be prepared?
- A. Prodcution budget, material usage budget, material purchases budget, sales budget
- B. Sales budget, production budget, materials purchases budget, material usage budget
- C. Sales budget, production budget, material usage budget, material purchases budget
- D. Production budget, sales budget, material usage budget, material purchases budget
Correct Answer: C 🗳️
A company uses a standard costing system.
The company's sales budget for the latest period includes 1,500 units of a product with a selling price of
$400 per unit.
The product has a budgeted contribution to sales ratio of 30%.
Actual sales for the period were 1,630 units at a selling price of $390 per unit.
The actual contribution to sales ratio was 28%.
The sales volume contribution variance for the product for the latest period is:
- A. $17, 800 F
- B. $15, 600 F
- C. $55, 600 F
- D. $32, 900 F
Correct Answer: B 🗳️
A project has five possible outcomes as follows:
The probability of a contribution of $68,000 is equal to the probability of a contribution of $75,000.
Fixed costs are $70,000.
What is the probability of the project making a profit?
Correct Answer:
0.45
An ice cream manufacturer experiences regular fluctuations in sales.
Which component in a time series do these fluctuations represent?
- A. Cyclical variation
- B. Seasonal variation
- C. Basic trend
- D. Random fluctuation
Correct Answer: B 🗳️
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