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CIMA P1 Exam With Confidence Using Practice Dumps

Exam Code:
P1
Exam Name:
Management Accounting
Certification:
CIMA Operational
Vendor:
CIMA
Questions:
260
Last Updated:
Nov 27, 2025
Exam Status:
Stable
CIMA P1

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

Are you worried about passing the CIMA P1 (Management Accounting) exam? Download the most recent CIMA P1 braindumps with answers that are 100% real. After downloading the CIMA P1 exam dumps training , you can receive 99 days of free updates, making this website one of the best options to save additional money. In order to help you prepare for the CIMA P1 exam questions and verified answers by IT certified experts, CertsTopics has put together a complete collection of dumps questions and answers. To help you prepare and pass the CIMA P1 exam on your first attempt, we have compiled actual exam questions and their answers. 

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Related CIMA Exams

Management Accounting Questions and Answers

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Question 1

A company has identified the trend in its sales figures through the regression equation Y = 65.9 + 3.86X, where Y is the sales revenue in thousands of dollars and X is the month number. The average seasonal variation for October is 87%

Calculate the forecast sales revenue for October of Year 6.

Give your answer to the nearest $000.

Options:

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Question 2

What type of budget is prepared on an annual basis taking current year operating results and adjusting them for expected growth and inflation?

Options:

A.

Rolling budget

B.

Incremental budget

C.

Flexed budget

D.

Zero-based budget

Question 3

Which THREE of the following statements relating to fixed overhead variances are correct?

Options:

A.

The total fixed overhead cost variance in an absorption costing system is the amount of fixed overhead that has been under- or over-absorbed in the period.

B.

The total fixed overhead variance is made up of the fixed overhead expenditure variance, the fixed overhead efficiency variance and the fixed overhead capacity variance.

C.

The fixed overhead volume variance can be split into the fixed overhead efficiency variance and the fixed overhead capacity variance.

D.

The total fixed overhead cost variance in an absorption costing system is the difference between budgeted fixed overhead and actual fixed overhead incurred.

E.

In a marginal costing operating statement reconciling budgeted contribution to actual profit only the fixed overhead expenditure variance and the fixed overhead volume variance are shown.

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