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CIMAPRO19-P01-1 Exam Dumps

Certification Exams

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260

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Description

Exam Name: P1 Management Accounting
Exam Code: CIMAPRO19-P01-1
Related Certification(s): CIMA Professional Qualification Certification
Certification Provider: CIMA
Number of CIMAPRO19-P01-1 practice questions in our database: 260
Expected CIMAPRO19-P01-1 Exam Topics, as suggested by CIMA :

  • Module 1: Determine causality in cost function estimates and impact on budgets/ Identify inventory costs and period costs
  • Module 2: Determine the activity that causes the change in cost/ Understand the difference between variable costs and fixed costs
  • Module 3: Understand relevant cash flows and their use in pricing decisions/ Calculate the costs for products or services using activity-based costing
  • Module 4: Calculate the breakeven point and output level required to meet income targets/ Understand costing and the different reasons for calculating costs
  • Module 5: Understand the impact of individuals’ risk attitudes on decision-making in the short term/ Understand the difference between direct costs and indirect costs
  • Module 6: Calculate revenue and cost estimates using quantitative analyses/ Calculate and interpret overall flexed budget variances
  • Module 7: Understand relevant cash flows and non-financial factors and how it affects make or buy decisions/ Understand the strategic implications of short-term decision-making
  • Module 8: Understand how budgets can help energize and motive individuals and teams/ Recognise how management accountants help make tactical business decisions
  • Module 9: Calculate subdivision of total usage/efficiency variances into mix and yield variances/ Use material, labour, variable overhead, fixed overhead and sales variances
  • Module 10: Establish manufacturing standards for material, labour, variable overhead and fixed overhead/ Understand the difference between financial accounting and cost accounting

Q1. A flexible budget is a budget that is:

A.set prior to the control period and not subsequently changed in response to changes in activity period has expired

B. continuously updated by adding a further accounting period when the earliest accounting period has expired

C. changed in response to changes in the level of activity

D. changed in response to changes in costs

Correct Answer: C

Q2. A company uses a standard costing system. The company's sales budget for the latest period includes 1,500 units of a product with a selling price of $400 per unit. The product has a budgeted contribution to sales ratio of 30%. Actual sales for the period were 1,630 units at a selling price of $390 per unit. The actual contribution to sales ratio was 28%. The sales volume contribution variance for the product for the latest period is:

A.$15, 600 F

B. $17, 800 F

C. $55, 600 F

D. $32, 900 F

Correct Answer: A

Q3. A flexible budget is a budget that is:

A.set prior to the control period and not subsequently changed in response to changes in activity period has expired

B. continuously updated by adding a further accounting period when the earliest accounting period has expired

C. changed in response to changes in the level of activity

D. changed in response to changes in costs

Correct Answer: C

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