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What is CIMA?
CIMA is the most relevant accounting qualification for business. Becoming a Chartered
Management Accountant can accelerate your career and boost your salary. It is a proven path
to business success.
CIMA Certificate In Business Accounting
P1 financial operations:

The P1 exam focuses on how to prepare full financial statements for a single
company and the principal consolidated financial statements for a simple group

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Now days passing CIMA certification exams are not easy and simple. Before you atte
mpt to get the exams, you
need to understand its all levels of assurance. If you
would like to pass CIMA certifications and you are as well
seeking for most excellent and simple to understand stuff so, now it is very simple fo
r you to obtain it. This website is offering you here most up-to-date questions &
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to the updated exam.
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 Knowledge

Honest

Unity

Respect
 How Cima Benefits Your Business

Analysis - Understanding the history behind numbers and use it to make business
decisions
Strategy Using the insight from analysis to help formulate business strategy to cr
eate
wealth and shareholder value.
Risk - The application of analytical skills to observe business processes end end a
pair
identify and manage risks.
Planning using accounting techniques to plan and budget.
Communication knowing what information management needs and explaining
the numbers to non-financial managers.

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 Here are some questions of Cima P1 that you get same in your
exam.

Here are some questions please stay with us:

https://www.exams4sure.com/CIMA/P1-practice-exam-dumps.html
Question No 1:
N prepares budgets on an annual basis by using the budget from the previous year, and then a
djusting it for growth and inflation.
This is an example of:
A. An incremental budget
B. A rolling budget
C. A flexed budget
D. Zero based budgeting
Answer: A
Question No 2:
What type of budget is prepared on an annual basis taking current year operating res
ults and adjusting them for expected growth and inflation?
A.Rolling budget
B. Incremental budget
C. Flexed budget
D.Zero-based budget
Answer: B
Question No 3:
Which of the following would cause an adverse fixed overhead volume variance?
A.Actual output was higher than budgeted
B. Actual output was lower than budgeted
C. Actual expenditure was higher than budgeted
D.Actual expenditure was lower than budgeted
Answer: B
Question No 4:
Which one of the following would NOT be included in a decision to close a divisio
n of an organization?
A.Head office overheads absorbed on the basis of the number of units produced
B. Sale of unwanted non-current assets
C. Redundancy pay for employees of the division
D.Fixed costs directly attributable to the division

Answer: A
Question No 5:
In short-term decision making, which TWO of the following are relevant costs?
A.Sunk costs
B. Avoidable costs
C. Committed costs
D.Opportunity costs
E. Notional costs
Answer: B, D
Question No 6:
A company manufactures a single product. The cost card for a unit of this product is a
s follows: During month 6, finished goods inventory increased by 350 units.
By how much would the profit differ in month
6 if finished goods inventory was valued at st
andard marginal cost rather than standard abs
orption cost?

A. $1,050 lower
B. $1,050 higher
C. $2,450 lower
D. $2,450 higher

Answer: A
Question No 7:
A manufacturing company uses activity-based costing to charge overheads to its thre
e products. One of the main activities is quality inspection. The cost driver is the nu
mber of inspections and the budgeted cost is $211,200.
Additional budgeted data.
What is the budgeted quality inspection cost for a
unit of product F?

A. $6.60
B. B. $3.30
C. C. $9.60
D. D. $4.80
Answer: A
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