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CIMA P1 Exam With Confidence Using Practice Dumps

Exam Code:
P1
Exam Name:
Management Accounting
Certification:
Vendor:
Questions:
260
Last Updated:
Jan 7, 2026
Exam Status:
Stable
CIMA P1

P1: CIMA Operational Exam 2025 Study Guide Pdf and Test Engine

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Management Accounting Questions and Answers

Question 1

Which THREE of the following are purposes of all budgets?

Options:

A.

Co-ordination

B.

Communication

C.

Profit maximisation

D.

Diversification

E.

Authorization

F.

Consolidation

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Question 2

A company sells two products, X and Y, which are always sold in the same ratio.

No inventories are held.

The following budgeted data relate to month 10:

What is the budgeted margin of safety in month 10?

Options:

A.

600 units

B.

5,400 units

C.

1,000 units

D.

5,000 units

Question 3

A company makes two products, product X with a contribution per unit of $10 and product Y with a contribution per unit of $4.

These products are sold in the mix 3:2 by volume and fixed costs are $38,000 per period.

The breakeven point for product Y, based on the expected sales mix is:

Options: