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Topics of CIMA Operational CIMA P1 Accounting

The following topics are a part of CIMA P1 Accounting module.

• Short term commercial decision making
• Cost Accounting for decision and control
• Prepare budget information and assess its use for planning and control purposes
• Analyse performance using financial and nonfinancial information
• Apply relevant financial reporting standards and corporate governance, ethical and tax principles
• Prepare information to manage working capital
• Distinguish Between The Different Rationales For Costing
• Risk and uncertainty in the short term
• Budgeting and budgetary control
• Prepare information to support short-term decision-making

Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/

Understanding function and technical aspects of Prepare information to manage working capital

The following are a part of CIMA P1 practice exams:

• Explain how to manage and control working capital
• Identify appropriate sources of short-term finance and methods of short-term investments
• Identify the impact of changing working capital policies
• Explain working capital ratios in comparison to prior periods or to other organisations

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