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CIMA CIMAPRO19-P02-1 Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
|---|---|
| Exam Name: | Advanced Management Accounting (P2) |
| Exam Number: | CIMAPRO19-P02-1 |
| Exam Price: | Varies by region (~USD 150–200 equivalent) |
| Real Exam Qty: | 60 (Objective Test questions) |
| Related Certifications: | CGMA Designation CIMA Certificate in Business Accounting (Cert BA) |
| Passing Score: | 100/150 (scaled score) |
| Exam Duration: | 90 minutes |
| Available Languages: | English |
| Certificate Validity Period: | No expiry for passed exam within qualification framework; subject to CIMA syllabus updates |
| Exam Format: | Computer-based Objective Test (OT), Multiple-choice and objective test questions |
| Recommended Training: | BPP CIMA Training Kaplan CIMA Exam Prep |
| Exam Registration: | Pearson VUE Exam Booking CIMA Official Registration Portal |
| Sample Questions: | ![]() |
| Exam Way: | Computer-based exam delivered via Pearson VUE test centers and online proctoring (where available) |
| Pre Condition: | Completion of CIMA Certificate in Business Accounting (Cert BA) or equivalent foundational knowledge |
| Official Syllabus URL: | https://www.aicpa-cima.com/cimaexams |
CIMA CIMAPRO19-P02-1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Risk and Uncertainty | - Decision making under risk
|
| Budgeting and Control | - Variance analysis and performance management
|
| Cost Accounting Systems | - Activity-based costing (ABC)
|
| Short-term Decision Making | - Relevant costing
|
Frequently Asked Questions: CIMA CIMAPRO19-P02-1
90 minutes for 60 (Objective Test questions) questions — tighter than it looks once hard items start eating minutes. Train the pace now: assign each question a time budget, flag the stubborn ones, and run full timed sessions in the GetValidTest engine so test day feels like practice, not pressure.
Yes:
Courses build the base; measurement finishes the job. Once training ends, the CIMAPRO19-P02-1 practice questions from GetValidTest show whether the knowledge actually holds under exam conditions.
4 domains make up the CIMA Advanced Management Accounting blueprint, led by Budgeting and Control, Short-term Decision Making, Risk and Uncertainty. The weights show where the vendor concentrates its questions — that's where your hours should concentrate too. The complete outline above details every subtopic.
Delivery is automatic: successful payment emails the product to your mailbox within a minute — install on unlimited computers, and if 2 hours pass with nothing (check spam first), contact us. If you fail: sit the corresponding CIMAPRO19-P02-1 exam within 60 days of purchase, then submit a scanned enrollment slip and official Score Report PDF within 2 days of the exam — full refund, processed within 7 days. Excluded: exams taken within 3 days of purchase, name mismatches between candidate and payer, and free or expired products. Alternatively, exchange for two equal-value exam products free and keep your updates.
The CIMAPRO19-P02-1 exam is CIMA's official certification exam for the CIMA Professional Qualification (CGMA) credential, positioned at the Operational Level level. It has never been considered easy — which is precisely why it impresses employers. It also relates to CIMA Certificate in Business Accounting (Cert BA), CGMA Designation.
Through the vendor's official registration channels:
The exam is available Computer-based exam delivered via Pearson VUE test centers and online proctoring (where available) — pick the delivery method that suits you at booking.
The enrollment fee is Varies by region (~USD 150–200 equivalent) — not cheap — and the passing score is 100/150 (scaled score). Since the fee applies in full to every attempt, each retake doubles down on the cost. The smarter sequence: drill the 205 practice questions from GetValidTest first, book the exam second.
Yes — hesitating is normal, and the free demo exists for exactly that. Download it, get a feel for the CIMA Advanced Management Accounting questions, and decide with confidence. Purchases include 365 days of free updates, with new versions announced by email; after expiry, renew at 50% off.
Completion of CIMA Certificate in Business Accounting (Cert BA) or equivalent foundational knowledge Rules like these do change — confirm the current criteria on the official exam page (official CIMAPRO19-P02-1 exam page) before registering.
CIMA Advanced Management Accounting Sample Questions:
Which of the following is a key objective when agreeing a basis for setting transfer prices?
- A. Allocating overhead costs effectively
- B. Rewarding profit centre managers
- C. Promoting goal congruence
- D. Increasing market share
Correct Answer: C 🗳️
Which THREE of the following are advantages of changing from a 'top-down' to a 'bottom-up' (participative) style of budgeting?
- A. The budget will be based on information from employees who are familiar with the day to day activities.
- B. Motivation will improve due to a feeling of ownership of the budget.
- C. Budget setters will be forced to justify every item on the budget.
- D. There will be reduced likelihood of budgetary slack being built into the budgets for 'selfish' reasons.
- E. There will be increased commitment to organizational objectives.
- F. It will be less time-consuming for operational managers.
Correct Answer: A,B,E 🗳️
The following data are available for four projects with unequal lives.
A 10% discount rate is appropriate for all four projects.
Which project has the highest equivalent annual benefit?
- A. Project A
- B. Project D
- C. Project B
- D. Project C
Correct Answer: C 🗳️
A senior manager is concerned about the dysfunctional consequences of a company's current approach to budget preparation. The senior manager has discovered that budget holders are carrying budgetary slack forward from one period to the next without this being identified or challenged.
Which of the following approaches to budget preparation is the company using?
- A. Zero-based budgeting
- B. Incremental budgeting
- C. Activity-based budgeting
- D. Beyond budgeting
Correct Answer: B 🗳️
A company has a 31 December year end and pays corporation tax at a rate of 30%. Corporation tax is payable 12 months after the end of the year to which the cash flows relate. The company can claim tax allowable depreciation at a rate of 25% reducing balance. It pays $1 million for a machine on 31 December 20X4. The company's cost of capital is 10%.
What is the present value of the benefit of the first portion of tax allowable depreciation?
- A. $75,000
- B. $68,175
- C. $250,000
- D. $227,500
Correct Answer: B 🗳️
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