Exam Name: Management Accounting
Certification Provider: CIMA
Corresponding Certification: CIMA Operational
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Instant Download CIMA : CIMAPRO19-P01-1 Questions & Answers as PDF & Test Engine
Updated: Sep 24, 2026
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The CIMAPRO19-P01-1 certification keeps gaining importance in its field — and the exam itself has not gotten any easier. PassTestking meets that challenge with 258 practice questions for the CIMA Management Accounting exam, three moderately priced formats, and a free demo so the quality is observable before you buy.
CIMA CIMAPRO19-P01-1 Exam Overview:
| Certification Vendor: | Chartered Institute of Management Accountants (CIMA) |
|---|---|
| Exam Name: | Management Accounting |
| Exam Number: | CIMAPRO19-P01-1 |
| Related Certifications: | Operational Case Study (OCS) CIMA Diploma in Management Accounting CIMA Professional Qualification Operational Level |
| Exam Duration: | 90 minutes |
| Passing Score: | 100/150 |
| Real Exam Qty: | 60 |
| Available Languages: | English |
| Exam Price: | USD 120 |
| Exam Format: | Drag and Drop Questions, Number Entry Questions, Multiple Choice Questions, Multiple Response Questions, Computer-Based Objective Test |
| Sample Questions: | CIMA CIMAPRO19-P01-1 Sample Questions |
| Exam Way: | Computer-based exam delivered through Pearson VUE test centers and CIMA online examination platforms where available. |
| Pre Condition: | No mandatory prerequisite examination. Candidates typically complete or receive exemptions for Certificate in Business Accounting subjects before entering the Professional Qualification. |
| Official Syllabus URL: | https://www.aicpa-cima.com/resources/landing/cima-professional-qualification |
CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Cost Accounting for Decision and Control | 30% | - Cost Classification and Behaviour
|
| Short-Term Decision Making | 30% | - Pricing Decisions
|
| Risk and Uncertainty | 15% | - Decision Making Under Uncertainty
|
| Budgeting and Budgetary Control | 25% | - Budget Preparation
|
FAQ: Preparing for the CIMA Management Accounting Exam
Three full versions of the 258 practice questions for the CIMA Management Accounting exam, all in one moderately priced package: a printable, expert-prepared PDF with instant download; a Desktop Test Engine for Windows that simulates the real exam with two practice modes and works offline; and an Online Test Engine for any browser on Windows, Mac, Android, and iOS with test history and performance review. You also receive a free demo, 365 days of free updates, a 50% renewal discount afterward, and unlimited computer installations.
The passing score for the CIMA Management Accounting exam is 100/150, and registration runs USD 120. Retakes mean paying again, so it pays to check your readiness first — the PassTestking engines show your level honestly before you book.
CIMA recommends these training resources for the CIMA Management Accounting exam:
Combine the official training with the 258 practice questions from PassTestking — the questions reveal how well the training actually settled.
The CIMA Management Accounting exam gives you 90 minutes to answer 60. Time management is part of the test — rehearse with the timed mode in the PassTestking Desktop Test Engine until pacing becomes automatic.
Yes, under written conditions. Take the CIMA Management Accounting exam within 60 days of purchase, and if you do not pass, PassTestking refunds you in full. The policy does not apply if the exam is taken within 3 days of purchase, if the exam was never actually taken, or to free materials or expired orders, and the candidate name must match the payer name. Submit a scan of your enrollment slip and the official Score Report PDF within 2 days of the exam; claims are processed within 7 days. Alternatively, exchange for two free exam products of equal value while keeping your original update service. Orders are delivered by email within 1 minute — if nothing arrives within 2 hours, contact support.
The CIMAPRO19-P01-1 exam is an official CIMA certification exam covering the CIMA Management Accounting syllabus detailed above. It counts toward these credentials: CIMA Professional Qualification Operational Level, CIMA Diploma in Management Accounting, Operational Case Study (OCS). As the certification grows more important in its field, the exam stays demanding — which is exactly why structured practice matters. PassTestking prepares you with 258 practice questions in PDF, Desktop Test Engine, and Online Test Engine formats.
Computer-based exam delivered through Pearson VUE test centers and CIMA online examination platforms where available. Sign up for the CIMA Management Accounting exam through these official channels:
Booked? Your PassTestking practice questions arrive by email within 1 minute, so the countdown to exam day can start immediately.
No mandatory prerequisite examination. Candidates typically complete or receive exemptions for Certificate in Business Accounting subjects before entering the Professional Qualification. Since policies evolve, confirm the current requirements on the official CIMA exam page before scheduling.
The official CIMA Management Accounting outline defines 4 content domains. The three heaviest are Budgeting and Budgetary Control (25%), Cost Accounting for Decision and Control (30%), and Risk and Uncertainty (15%). The full list is in the topics section above, and the 258 practice questions at PassTestking cover each domain.
CIMA Management Accounting Sample Questions:
A company is considering whether to launch a new product. The selling price and costs for each unit of the product are shown in table below:
The fixed overhead cost is based on expected production of 2,000 units.
The company will only launch the product if it is expected to be profitable.
To which of the following is the decision to launch the product most sensitive?
- A. Fixed overhead cost
- B. Sales volume
- C. Material cost
- D. Selling price
Correct Answer: D 🗳️
Which THREE of the following are purposes of all budgets?
- A. Authorization
- B. Communication
- C. Consolidation
- D. Diversification
- E. Co-ordination
- F. Profit maximisation
Correct Answer: A,B,E 🗳️
Which of the following would help to explain a favourable material price variance?
- A. Improved processing methods meant that material purchases were lower than standard for the output achieved.
- B. An increase in the quantity of material purchased resulted in unexpected bulk discounts.
- C. A decision to reduce the raw materials inventory during the period led to a reduced level of material purchases.
- D. The material purchased was of a higher quality than standard.
Correct Answer: B 🗳️
'Public sector organizations are often judged by their economy, efficiency and effectiveness.
Consequently, they should use an approach to budgeting other than incremental budgeting.' Required:
Explain ONE advantage and TWO disadvantages of public sector organizations using incremental budgeting.
Select all true statements.
- A. The incremental approach encourages managers in public sector organizations to look at the efficiency and effectiveness of activities undertaken.
- B. Public sector organizations tend to be fairly complex and in many cases outputs cannot be measured in monetary terms therefore the link between inputs and outputs is difficult to establish. An incremental approach can therefore provide a cost effective approach to budgeting.
- C. Under an incremental approach to budgeting, existing operations and the current budgeted allowance for these existing activities are taken as the base level for preparing the budget.
- D. An incremental; approach is not as easy and fast to implement than other forms of budgeting approaches e.g. zero based budgeting.
- E. The main advantage of incremental budgeting is that the cost of past activities becomes fixed and any inefficiencies or wastage is perpetuated.
- F. The incremental approach means that budget holders in public sector organizations will be encouraged to use up this year's budget will be as high as possible.
Correct Answer: B,C,F 🗳️
Which THREE of the following are never relevant costs for short-term decision making?
- A. Committed costs
- B. Variable overhead costs
- C. Incremental costs
- D. Sunk costs
- E. Depreciation costs
Correct Answer: A,D,E 🗳️
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