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CIMA P1
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CIMA P1 Questions and Answers
A special contract requires 640 units of component T.
The inventory of 280 units of component T cost $0.20 per unit but the component is not currently used by the company.
The current market price of component T is $0.24 per unit but the inventory could be sold for $0.15 per unit.
The relevant cost of the units of component T required for the special contract is:
A company manufactures a single product. The company absorbs fixed production overhead using a pre-determined rate per unit.
The following data applies for month 7:
During month 7 fixed production overhead was over absorbed by $40,000.
What was the actual number of units produced during month 7?
Which TWO of the following statements are true for obtaining a reliable forecast from a time series?
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With the complete collection of P1 practice test, Exams4sure has assembled to take you through CIMA Operational test questions for your CIMA exam preparation. In this P1 exam dumps study guide we have compiled real Management Accounting exam questions with their answers so that you can prepare and pass CIMA Operational exam in your first attempt.
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CIMA P1 is the first exam in the Chartered Institute of Management Accountants (CIMA) professional qualification process.
It focuses on management accounting, which is concerned with providing financial and cost data to aid internal decision-making within an organization.
The syllabus is broken down into four main areas:
Financial accounting focuses on reporting an organization's financial performance to external users like investors and creditors. Management accounting provides internal users with cost data and analysis to help them make informed decisions.
You'll learn about cost identification, classification, absorption costing, and marginal costing.
Budgeting involves setting financial targets for the organization. Budgetary control is the process of monitoring actual performance against the budget and taking corrective action if necessary.
You'll explore how to identify and assess risks, as well as techniques for mitigating them, such as cost-volume-profit (CVP) analysis.
The exam is a computer-based objective test with multiple-choice and short answer questions.
Managing Finance in a Digital World
Financial Reporting
TESTED 27 Jul 2024
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