Last Updated: Oct 05, 2026
No. of Questions: 258 Questions & Answers with Testing Engine
Download Limit: Unlimited
Choosing our P1 study torrent as your study guide means you choose a smart and fast way to get succeed in the certification exam.The CIMA P1 real questions together with the verified answers will boost your confidence to solve the difficulty in the P1 actual test and help you pass.
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| Certification Vendor: | Chartered Institute of Management Accountants (CIMA) |
|---|---|
| Exam Name: | Management Accounting |
| Exam Number: | P1 |
| Passing Score: | Scaled 100/150 (approximately 67%) |
| Exam Price: | Varies by region (official exam fees charged by CIMA/Pearson VUE) |
| Available Languages: | English |
| Real Exam Qty: | 60 |
| Exam Duration: | 90 minutes |
| Exam Format: | Drag-and-drop questions, Multiple response questions, Objective Test (multiple choice), Number entry questions |
| Related Certifications: | CIMA E1 Operational Case Study (OCS) CIMA F1 CIMA Diploma in Management Accounting |
| Sample Questions: | DOWNLOAD DEMO |
| Exam Way: | Computer-based Objective Test at Pearson VUE test centres or on-demand online delivery (CIMA/Pearson VUE). |
| Pre Condition: | No formal prerequisite beyond CIMA student registration; exemption options may apply based on prior qualifications. |
| Official Syllabus URL: | https://www.aicpa-cima.com |
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Dealing with Uncertainty in the Short Term | 15% | - Decision trees and sensitivity analysis - Expected value and risk analysis |
| Topic 2: Short-Term Commercial Decision Making | 30% | - Relevant costing and decision criteria - Limiting factor and contribution analysis - Pricing and make-or-buy decisions |
| Topic 3: Cost Accounting for Decision and Control | 30% | - Cost behaviour and cost classification - Cost information for planning and control - Costing methods (absorption, marginal, ABC, etc.) |
| Topic 4: Budgeting and Budgetary Control | 25% | - Types of budgets (flexible, rolling, cash, etc.) - Budgetary control techniques - Budget preparation and control |
The P1 exam is how CIMA decides who earns the CIMA Operational certification, which sits at the Operational Level (Professional Qualification) level. It measures practical command of the CIMA Management Accounting objectives — the skills you'd actually use on the job — which is why it carries weight with employers in a competitive market. It's also part of a wider certification family that includes CIMA E1, CIMA F1, Operational Case Study (OCS), CIMA Diploma in Management Accounting, so the effort you invest here keeps paying off as you advance. Candidates do best when they treat the exam as a skills check, not a memory test.
CIMA organizes the CIMA Management Accounting syllabus into 4 domains, opening with Budgeting and Budgetary Control (25%), Dealing with Uncertainty in the Short Term (15%), and Cost Accounting for Decision and Control (30%). Those weightings are a gift: they tell you where the points concentrate, so you can front-load the domains that decide your score. The full breakdown lives in the exam topics section above — build your study plan around it.
Expect 60 questions within 90 minutes on the CIMA Management Accounting exam. Treat that ratio as a pacing contract: work out your per-question budget now, and during the exam, flag anything that threatens to overrun it and circle back later. Candidates who rehearse this under a real timer — the SureTorrent test engine runs one on every mock exam — consistently finish with time to review instead of guessing through the final questions.
You'll need Scaled 100/150 (approximately 67%) to pass the CIMA Management Accounting exam, and a seat costs Varies by region (official exam fees charged by CIMA/Pearson VUE). Since retakes bill the full fee again, the economics are simple: arrive over-prepared. The reliable method is timed self-testing — run SureTorrent practice exams until your scores sit clearly above the passing mark across several sessions, then register. You're not buying certainty; you're refusing to pay for the same exam twice.
CIMA lists the CIMA Management Accounting question types as: Objective Test (multiple choice), Multiple response questions, Number entry questions, Drag-and-drop questions. Knowing the list is half the battle; the other half is practicing against each type until its mechanics are boring. For lengthy scenario items, anchor on the actual question sentence before digesting the stem. SureTorrent's 258 practice questions cover these formats, so nothing on your screen in the exam room is a first encounter.
The CIMA Management Accounting exam is currently available in English. Pick the language where your reading speed is highest — in a timed exam, comprehension pace quietly decides borderline scores. If you're testing in English, SureTorrent's English-language P1 practice questions double as drills for the exact terminology CIMA favors.
All three versions carry the same 258 expert-researched questions — pick the experience, not the content:
Working professionals usually settle into a rhythm: PDF sessions on weekdays, timed engine runs on weekends.
Yes — and we encourage it. SureTorrent's free CIMA Management Accounting PDF demo shows you genuine sample questions and full verified answers before any payment. Every purchase then includes 365 days of free updates, with renewal afterward at 50% off from your member zone. Judge the material first; that's what the demo is for.
Our research team has tracked the CIMA Management Accounting exam for years, and the question bank is revised continuously as CIMA shifts what's tested — not on an annual schedule. Purchases include 365 days of free updates via your member zone, and you can watch for releases through the New Releases section or the SureTorrent newsletter. Re-check 3-4 days before your exam date, and if a product ever expires, repurchasing at 50% off restarts the update flow.
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A preparation system, not just a file. Judge the quality first with the free demo; once you buy, your P1 material is in your inbox within one minute of payment (contact support if 2 hours pass), installs on unlimited computers, and stays current through 365 days of free updates. Transactions are protected by McAfee security services, and your personal information is never shared with third parties.
The decision takes minutes and the payoff lasts a career: download the free P1 demo today, and let SureTorrent's 258 practice questions carry your CIMA Management Accounting preparation from first session to passing score.
A manager in your organisation says, "I have spare capacity and I need a unit cost as a basis for pricing a special one-off contract. You have provided me with a relevant cost of $6.50 per unit and a full production cost of $8.00 per unit. Please explain which unit cost I should use." Which cost should be used in this decision and why?
Correct Answer: D 🗳️
A company produces trays of pre-prepared meals that are sold to restaurants and food retailers. Three varieties of meals are sold: economy, premium and deluxe.

Calculate, for the original budget, the budgeted fixed overhead costs, the budgeted variable overhead cost per tray and the budgeted total overheads costs.
Correct Answer: A 🗳️
A manufacturing company has more units of finished goods inventory at the end of a period than at the beginning of the period.
Which of the following statements is true?
Correct Answer: B 🗳️
RST is preparing a quotation, on a relevant cost basis, for a special order.
Which TWO of the following are relevant costs that should be included in the quotation?
Correct Answer: B,C 🗳️
Reported profits using activity-based costing (ABC) may be different from reported profits using marginal costing because ABC:
Correct Answer: B 🗳️
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