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CIMA CIMAPRO15-P01-X1-ENG Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
| Exam Name: | P1 – Management Accounting Question Tutorial |
| Exam Number: | CIMAPRO15-P01-X1-ENG |
| Exam Price: | Exam fee varies by region – typically ~£105–€115 for CIMA OT exams (booked via MyCIMA/Pearson VUE) |
| Related Certifications: | CIMA E1 – Managing Finance in a Digital World CIMA F1 – Financial Reporting CIMA Operational Case Study |
| Certificate Validity Period: | Certification validity depends on qualification progress (Operational level), no fixed expiry for passing score |
| Exam Duration: | 90 minutes |
| Real Exam Qty: | 60 |
| Exam Format: | Objective test (computer-based), Multiple choice, Number entry, Drag and drop |
| Passing Score: | Scaled score of 100/150 (approx. ~67%) for objective test exams |
| Available Languages: | English |
| Sample Questions: | CIMA CIMAPRO15-P01-X1-ENG Sample Questions |
| Exam Way: | Computer-based objective test delivered on-demand at Pearson VUE centres or online with remote proctoring |
| Pre Condition: | Must be a registered CIMA student member; recommended to have passed BA2 (Fundamentals of Management Accounting) prior |
| Official Syllabus URL: | https://hub.cimaglobal.com/resources/premium/cima-study-prime |
CIMA CIMAPRO15-P01-X1-ENG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Budgeting and Budgetary Control | 25% | - Purpose and preparation of budgets - Budgetary control processes |
| Cost Accounting for Decision and Control | 30% | - Application of costing to decisions - Costing methods and analysis techniques - Rationale for costing |
| Short-Term Commercial Decision-Making | 30% | - Limiting factors and CVP analysis - Relevant costing and contribution analysis |
| Risk and Uncertainty in the Short Term | 15% | - Risk management tools and concepts - Techniques for dealing with uncertainty |
CIMA P1 - Management Accounting Question Tutorial Sample Questions:
1. TP makes wedding cakes that are sold to specialist retail outlets which decorate the cakes according to the customers' specific requirements. The standard cost per unit of its most popular cake is as follows:
The general market prices at the time of purchase for Ingredient A and Ingredient B were $23 per kg and $20 per kg respectively. TP operates a JIT purchasing system for ingredients and a JIT production system; therefore, there was no inventory during the period.
What was the material yield variance?
A) The material yield variance was $175 500 A
B) The material yield variance was $155 000 A
C) The material yield variance was $155 500 A
D) The material yield variance was $98 500 A
E) The material yield variance was $175 000 A
2. Explain THREE benefits that organizations gain from using budgetary planning and control systems.
Select ALL the true statements.
A) It provides a standard which managers may be motivated to achieve. It can also encourage inefficiency
and conflict between managers particularly if the budget is imposed from above, whereby it may act as a threat rather than as a challenge.
B) The budget ensures actions of different parts of the organization are coordinated are reconciled otherwise managers take actions for the benefit of their own part of organization that may not benefit the organization as a whole.
C) The budget is a useful device of influencing an operator's thoughts and motivating operators to perform in line with the organization's marketing budget.
D) The budget acts as a variable mechanism, with actual results being compared with budget.
E) The budget provides an external benchmark against which performance against which performance can be evaluated.
F) Budgeting forces an organization's management to look ahead and set performance targets.
G) Another benefit of budgeting is to set targets to motivate managers and optimize their performance.
3. A healthcare company specializes in hip, knee and shoulder replacement operations, known as surgical procedures. As well as providing these surgical procedures the company offers pre operation and post operation in-patient care, in a fully equipped hospital, for those patients who will be undergoing the surgical procedures.
Surgeons are paid a fixed fee for each surgical procedure they perform and an additional amount for any follow-up consultations. Post procedure follow-up consultations are only undertaken if there are any complications in relation to the surgical procedure. There is no additional fee charged to patients for any follow up consultations. All other staff are paid annual salaries.
The company's existing costing system uses a single overhead rate, based on revenue, to charge the costs of support activities to the procedures. Concern has been raised about the inaccuracy of procedure costs and the company's accountant has initiated a project to implement an activity-based costing (ABC) system.
The project team has collected the following data on each of the procedures.
Calculate the profit per procedure for each of the three procedures, using the current basis for charging the costs of support activities to procedures.
What was the profit for the knee procedure?
A) $1510
B) $1210
C) $1485
D) $1390
4. GH manufactures a product using skilled labour and high quality materials. The company operates a standard costing system and a just-in-time (JIT) purchasing and production system. The standard selling price and variable costs for one unit of the product are as follows:
Calculate the following variances for October, taking account of the more detailed information regarding the labour mix:
(i) The total labour efficiency variance
(ii) The total labour mix variance
(iii) The total labour yield variance
Select the correct statements.
A) Labour mix variance: $ 75 000 F
B) Labour yield variance: $ 144 000 A
C) Labour mix variance: $ 63 000 A
D) Labour efficiency variance: $ 78 000 F
E) Labour efficiency variance: $ 98 000 A
F) Labour efficiency variance: $ 78 000 A
G) Labour mix variance: $ 66 000 F
H) Labour efficiency variance: $ 88 000 F
5. A master budget comprises the...
A) budgeted income statement and budgeted capital expenditure only
B) budgeted income statement and budgeted balance sheet only.
C) budgeted income statement and budgeted cash flow statement only.
D) budgeted income statement, budgeted balance sheet and budgeted cash flow statement only.
Solutions:
| Question # 1 Answer: E | Question # 2 Answer: A,B,F,G | Question # 3 Answer: B | Question # 4 Answer: B,F,G | Question # 5 Answer: D |
CIMA CIMAPRO15-P01-X1-ENG Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
| Exam Name: | P1 – Management Accounting Question Tutorial |
| Exam Number: | CIMAPRO15-P01-X1-ENG |
| Exam Price: | Exam fee varies by region – typically ~£105–€115 for CIMA OT exams (booked via MyCIMA/Pearson VUE) |
| Related Certifications: | CIMA E1 – Managing Finance in a Digital World CIMA F1 – Financial Reporting CIMA Operational Case Study |
| Certificate Validity Period: | Certification validity depends on qualification progress (Operational level), no fixed expiry for passing score |
| Exam Duration: | 90 minutes |
| Real Exam Qty: | 60 |
| Exam Format: | Objective test (computer-based), Multiple choice, Number entry, Drag and drop |
| Passing Score: | Scaled score of 100/150 (approx. ~67%) for objective test exams |
| Available Languages: | English |
| Sample Questions: | CIMA CIMAPRO15-P01-X1-ENG Sample Questions |
| Exam Way: | Computer-based objective test delivered on-demand at Pearson VUE centres or online with remote proctoring |
| Pre Condition: | Must be a registered CIMA student member; recommended to have passed BA2 (Fundamentals of Management Accounting) prior |
| Official Syllabus URL: | https://hub.cimaglobal.com/resources/premium/cima-study-prime |
CIMA CIMAPRO15-P01-X1-ENG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Budgeting and Budgetary Control | 25% | - Purpose and preparation of budgets - Budgetary control processes |
| Cost Accounting for Decision and Control | 30% | - Application of costing to decisions - Costing methods and analysis techniques - Rationale for costing |
| Short-Term Commercial Decision-Making | 30% | - Limiting factors and CVP analysis - Relevant costing and contribution analysis |
| Risk and Uncertainty in the Short Term | 15% | - Risk management tools and concepts - Techniques for dealing with uncertainty |
CIMA P1 - Management Accounting Question Tutorial Sample Questions:
1. TP makes wedding cakes that are sold to specialist retail outlets which decorate the cakes according to the customers' specific requirements. The standard cost per unit of its most popular cake is as follows:
The general market prices at the time of purchase for Ingredient A and Ingredient B were $23 per kg and $20 per kg respectively. TP operates a JIT purchasing system for ingredients and a JIT production system; therefore, there was no inventory during the period.
What was the material yield variance?
A) The material yield variance was $175 500 A
B) The material yield variance was $155 000 A
C) The material yield variance was $155 500 A
D) The material yield variance was $98 500 A
E) The material yield variance was $175 000 A
2. Explain THREE benefits that organizations gain from using budgetary planning and control systems.
Select ALL the true statements.
A) It provides a standard which managers may be motivated to achieve. It can also encourage inefficiency
and conflict between managers particularly if the budget is imposed from above, whereby it may act as a threat rather than as a challenge.
B) The budget ensures actions of different parts of the organization are coordinated are reconciled otherwise managers take actions for the benefit of their own part of organization that may not benefit the organization as a whole.
C) The budget is a useful device of influencing an operator's thoughts and motivating operators to perform in line with the organization's marketing budget.
D) The budget acts as a variable mechanism, with actual results being compared with budget.
E) The budget provides an external benchmark against which performance against which performance can be evaluated.
F) Budgeting forces an organization's management to look ahead and set performance targets.
G) Another benefit of budgeting is to set targets to motivate managers and optimize their performance.
3. A healthcare company specializes in hip, knee and shoulder replacement operations, known as surgical procedures. As well as providing these surgical procedures the company offers pre operation and post operation in-patient care, in a fully equipped hospital, for those patients who will be undergoing the surgical procedures.
Surgeons are paid a fixed fee for each surgical procedure they perform and an additional amount for any follow-up consultations. Post procedure follow-up consultations are only undertaken if there are any complications in relation to the surgical procedure. There is no additional fee charged to patients for any follow up consultations. All other staff are paid annual salaries.
The company's existing costing system uses a single overhead rate, based on revenue, to charge the costs of support activities to the procedures. Concern has been raised about the inaccuracy of procedure costs and the company's accountant has initiated a project to implement an activity-based costing (ABC) system.
The project team has collected the following data on each of the procedures.
Calculate the profit per procedure for each of the three procedures, using the current basis for charging the costs of support activities to procedures.
What was the profit for the knee procedure?
A) $1510
B) $1210
C) $1485
D) $1390
4. GH manufactures a product using skilled labour and high quality materials. The company operates a standard costing system and a just-in-time (JIT) purchasing and production system. The standard selling price and variable costs for one unit of the product are as follows:
Calculate the following variances for October, taking account of the more detailed information regarding the labour mix:
(i) The total labour efficiency variance
(ii) The total labour mix variance
(iii) The total labour yield variance
Select the correct statements.
A) Labour mix variance: $ 75 000 F
B) Labour yield variance: $ 144 000 A
C) Labour mix variance: $ 63 000 A
D) Labour efficiency variance: $ 78 000 F
E) Labour efficiency variance: $ 98 000 A
F) Labour efficiency variance: $ 78 000 A
G) Labour mix variance: $ 66 000 F
H) Labour efficiency variance: $ 88 000 F
5. A master budget comprises the...
A) budgeted income statement and budgeted capital expenditure only
B) budgeted income statement and budgeted balance sheet only.
C) budgeted income statement and budgeted cash flow statement only.
D) budgeted income statement, budgeted balance sheet and budgeted cash flow statement only.
Solutions:
| Question # 1 Answer: E | Question # 2 Answer: A,B,F,G | Question # 3 Answer: B | Question # 4 Answer: B,F,G | Question # 5 Answer: D |
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