Try CIMA : CIMAPRO19-P01-1 practice torrent pass for sure

Last Updated: Oct 03, 2026

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CIMA CIMAPRO19-P01-1 Practice Q&A's

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Employers trust CIMA certifications because they are hard to fake and harder to wing. Earning yours starts with the CIMA Management Accounting, and SureTorrent backs your preparation with CIMAPRO19-P01-1 practice questions aligned to the official objectives.

CIMA CIMAPRO19-P01-1 Exam Overview:

Certification Vendor:Chartered Institute of Management Accountants (CIMA)
Exam Name:Management Accounting
Exam Number:CIMAPRO19-P01-1
Exam Format:Multiple Choice Questions, Multiple Response Questions, Computer-Based Objective Test, Number Entry Questions, Drag and Drop Questions
Passing Score:100/150
Available Languages:English
Exam Price:USD 120
Real Exam Qty:60
Exam Duration:90 minutes
Related Certifications:CIMA Diploma in Management Accounting
Operational Case Study (OCS)
CIMA Professional Qualification Operational Level
Sample Questions: DOWNLOAD DEMO
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:

SectionWeightObjectives
Budgeting and Budgetary Control25%- Budget Preparation
  • 1. Cash Budgets
  • 2. Functional Budgets
  • 3. Master Budgets
- Budgetary Control
  • 1. Performance Evaluation
  • 2. Variance Analysis
  • 3. Flexible Budgets
Short-Term Decision Making30%- Relevant Cost Analysis
  • 1. Make or Buy Decisions
  • 2. Product Mix Decisions
  • 3. Special Order Decisions
- Pricing Decisions
  • 1. Cost-Based Pricing
  • 2. Market-Based Pricing
Cost Accounting for Decision and Control30%- Costing Systems
  • 1. Absorption Costing
  • 2. Standard Costing
  • 3. Marginal Costing
  • 4. Activity-Based Costing
- Cost Classification and Behaviour
  • 1. Cost Drivers
  • 2. Cost Estimation Techniques
  • 3. Fixed and Variable Costs
Risk and Uncertainty15%- Decision Making Under Uncertainty
  • 1. Expected Value Analysis
  • 2. Sensitivity Analysis
  • 3. Decision Trees

Before You Take the CIMA CIMAPRO19-P01-1 Exam: Key FAQs

Registering for the CIMAPRO19-P01-1 exam costs USD 120 at the official rate, and you need 100/150 to pass. Bear in mind that an unsuccessful attempt is not discounted the second time around — a retake is charged at the full fee again. That is why experienced candidates test themselves with the 258 practice questions from SureTorrent until their results are consistently strong before spending money on the real thing.

Yes, and we encourage it. A free PDF demo of the CIMAPRO19-P01-1 questions is available so you can evaluate the quality and layout before buying. After purchase, your material stays current with 365 days of free updates — and if that period ever expires, you can extend the update service at a 50% discount through your member zone.

You will face 60 questions within a time allowance of 90 minutes. Raw numbers aside, the real skill is pacing: candidates who run out of time usually spent too long on early questions. Our advice is to set a mental per-question budget, skip and revisit anything that stalls you, and complete at least two full timed runs in the SureTorrent test engine before the real appointment so the clock never rattles you.

Both situations are covered. Take the corresponding CIMAPRO19-P01-1 exam within 60 days of purchase without passing, and you may claim a full refund under our 100% Money Back Guarantee: submit a scanned exam enrollment slip plus the official Score Report PDF within 2 days of your exam date, and we finish processing within 7 days. The conditions are strict — an exam taken within 3 days of purchase does not qualify, the candidate's name must match the payer's, and free materials or expired orders are excluded. Would you rather keep studying? Swap the order for two other exam products of equal value free of charge while keeping updates on your original purchase. As for delivery, it is immediate: files unlock for download the moment payment clears, a copy reaches your mailbox within a minute, and there is no cap on how many computers you install it on — if 2 hours pass with nothing received, contact our support team.

Passing the CIMAPRO19-P01-1 exam earns you the CIMA Operational certification, a Operational Level-level credential. It is the vendor's official proof that your skills meet the standard employers look for, and it regularly appears as a requirement in job postings. The certification also relates to CIMA Professional Qualification Operational Level, CIMA Diploma in Management Accounting, Operational Case Study (OCS), so it can anchor a broader certification plan rather than stand alone.

No mandatory prerequisite examination. Candidates typically complete or receive exemptions for Certificate in Business Accounting subjects before entering the Professional Qualification. Because vendors revise their eligibility rules from time to time, treat this as a starting point and verify the latest requirements on the official exam page — see the official CIMAPRO19-P01-1 exam outline before you commit to a test date.

The vendor organizes the CIMA Management Accounting blueprint into 4 domains, led by Budgeting and Budgetary Control (25%), Risk and Uncertainty (15%), Short-Term Decision Making (30%). Every domain contains further subtopics, and the weighting tells you where your study hours pay off most — the full outline above has the complete picture, so review it before building your study plan.

CIMA Management Accounting Sample Questions:

Question #1

GP is launching a new product. The annual forecast costs are as follows:

What is the expected value of the total costs?
Give your answer to the nearest whole $.

Reveal Solution  Discussion  0

Correct Answer:

$36935

Question #2

JRL manufactures two products from different combinations of the same resources. Unit selling prices and unit cost details for each product are as follows:

The optimal solution in the previous question shows that the shadow prices of skilled labour and direct material A are as follows:
Skilled labour $ Nil
Direct material A $11.70
Explain the relevance of these values to the management of JRL.
What is the additional contribution that can be earned?

  • A. Thus the additional contribution that can be earned and therefore the penalty value at which WRX would decide not to supply the major customer order in full is $5, 825
  • B. Thus the additional contribution that can be earned and therefore the penalty value at which WRX would decide not to supply the major customer order in full is $3, 825
  • C. Thus the additional contribution that can be earned and therefore the penalty value at which WRX would decide not to supply the major customer order in full is $4, 825
  • D. Thus the additional contribution that can be earned and therefore the penalty value at which WRX would decide not to supply the major customer order in full is $4, 570
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

Question #3

Your company want to know how many units they'd have to sell this season to break even. However, you have some reservations over whether or not breakeven analysis is suitable for the company.
Which of these assumptions over product range limit the accuracy of break even analysis? Select ALL that apply.

  • A. Variable costs remain consistent at any level of production
  • B. The company has a consistent selling ratio across all products
  • C. Fixed costs remain the same regardless of activity
  • D. The company has a variable selling ratio across all products
  • E. The company sells multiple products
  • F. The company only sells one product
  • G. Prices and demand of products will remain steady
Reveal Solution  Discussion  0

Correct Answer: B,F  🗳️

Question #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 efficiency variance: $ 78 000 A
  • B. Labour efficiency variance: $ 98 000 A
  • C. Labour yield variance: $ 144 000 A
  • D. Labour efficiency variance: $ 88 000 F
  • E. Labour mix variance: $ 63 000 A
  • F. Labour efficiency variance: $ 78 000 F
  • G. Labour mix variance: $ 75 000 F
  • H. Labour mix variance: $ 66 000 F
Reveal Solution  Discussion  0

Correct Answer: A,C,H  🗳️

Question #5

A company manufactures a single product. The company absorbs fixed production overhead using a pre- determined rate per unit.
The following data applies for month 7:

During month 7 fixed production overhead was over absorbed by $40,000.
What was the actual number of units produced during month 7?

  • A. 8,000
  • B. 16,000
  • C. 6,000
  • D. 14,000
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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