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Exam Code: P1
Exam Name: Management Accounting
Updated: Aug 01, 2026
Q & A: 258 Questions and Answers
P1 Free Demo download
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Cost Accounting for Decision and Control | 30% | - Cost Classification and Behaviour
|
| Topic 2: Risk and Uncertainty | 15% | - Decision Making Under Uncertainty
|
| Topic 3: Short-Term Decision Making | 30% | - Pricing Decisions
|
| Topic 4: Budgeting and Budgetary Control | 25% | - Budget Preparation
|
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