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Operational Level

Operational level is the first level of the professional qualification and consists of four exams.

Organisational Management (E1)
Summary of syllabus Weightage
Introduction to organisations 25%
Managing the finance function 15%
Managing technology and information 15%
Operations management 15%
Marketing $15%
Managing human resources $15%

Management Accounting (P1)
Summary of syllabus Weightage
Cost accounting systems 30%
Budgeting 25%
Short-term decision making 30%
Dealing with risk and uncertainty/td> 15%

Financial Reporting & Taxation (F1)
Summary of syllabus Weightage
Regulatory environment for financial reporting and corporate governance 10%
Financial accounting and reporting 45%
Management of working capital cash, and sources of short-term finance 20%
Fundamentals of business taxation 25%

Operational Level Case Study
Covers You will learn how to:
P1, F1 and E1 content Apply the knowledge you have gained in the three subjects to reflect real-life work situations.

Exam sequence
Students must pass all Certificate level subjects before attempting the Operational level.

Objective tests (OTQ)
The student has to take a 90 minute objective test comprising of 60 questions for each subject of the Operational level. The exams are available on demand.

Integrated case study exam
The integrated case study exams are available four times a year. The duration of the exam is three hours.

Students who pass all three Operational level OTQ papers and the Integrated case study exam will be awarded the CIMA Diploma in Management Accounting.

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