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Understanding function and technical aspects of Apply relevant financial reporting standards and corporate governance, ethical and tax principles

The following will be discussed in CIMA P1 exam dumps:

• Apply relevant IFRS in a given context, to facilitate the preparation of financial statements
• Identify the impact of tax regulation on transactions, decisions and profits
• Apply the principles of corporate governance and ethics

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Certification Path for CIMA Operational CIMA P1 Accounting

The CIMA Professional Qualification is suited for anybody who wants to pursue a career in finance focusing on accounting, reporting and business strategy. It is quite different than the conventional courses which concentrate more on accounting, taxation and audit.

CBAs are available for all the papers of the Certificate Level and can be taken at any time of the year, allowing students to progress through CIMA papers at their own pace.

CBA uses computers to deliver questions and receive answers. Objective test questions are used in the assessment (the most common type is multiple choice but there are other formats).

The CBA system has many benefits:

• CBA allows for a wide range of the syllabus to be covered so you can be confident that you have a sound grounding in business and accounting in preparation for the Intermediate level exams.
• You can also re-sit assessments as and when you are ready.
• You will receive your results immediately after you finish the assessment, because the computer can mark it instantly.
• Upon successfully completing an exam by computer based assessment you will receive a ‘Certificate of Achievement' from the centre. Your student record will automatically be updated by CIMA and an exemption will be awarded for the appropriate paper based subject.
• CBA can be taken at any time of the year, provided that you are a registered CIMA student. However, if you are using CBA to fast track through to the Intermediate level papers you need to be aware of CIMA's registration, exam entry and exemption deadlines.
• You can sit computer based assessment whenever you wish - you aren't restricted to the two paper based exam sittings per year.
• You will receive individual performance feedback after the assessment, if you are unsuccessful this will help you to identify the areas of the syllabus where you require a better understanding of the topics.

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

Topics of CIMA Operational CIMA P1 Accounting

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

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

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CIMA P1 Exam Syllabus Topics: