Aim of the syllabus
The C01: Fundamentals of Management Accounting paper introduces you to core management accounting topics such as cost determination, breakeven analysis, standard costing, cost and accounting systems and financial planning and control.
Topics covered
- The context of management accounting - 10%
- Cost identification and behaviour - 25%
- Planning within organisations - 30%
- Accounting control systems - 20%
- Decision making - 15%.
The C01 Computer Based Assessment has a total of 50 compulsory questions. The questions are randomly downloaded and a total of 90 to 150 marks will be available. The required pass mark is 50%.
The type of questions asked will be a mix of:
- Multiple choice
- True or false
- Select 2 options which match the criteria requested
- Single and multiple numerical entries.
You can sit a CBA at any of the Kaplan centres that have received CIMA accreditation to hold CBAs. Places are limited so we recommend you book early.
You will need to pass all your Certificate level CBAs by 1st March / 1st September if you wish to take a CIMA Professional level paper in May / November respectively, that same year.
- Certificate Level is the entry level to CIMA so no prior qualifications are required to sit a Certificate paper. An understanding of basic maths is needed.
- You must complete all 5 papers in the Certificate Level before progressing on to the CIMA Professional Qualification
- C01 forms the underpinning knowledge for Professional papers P1 (Performance Operations) and P2 (Performance Management)
- You may be exempt from some or all Certificate papers if you have a relevant degree, have completed the AAT technician stage, or have studied another professional accounting qualification.
Find out more about exemptions.