Free CIMA CIMAPRO19-P01-1-ENG Exam Questions

Become CIMA Certified with updated CIMAPRO19-P01-1-ENG exam questions and correct answers

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Total 261 Questions | Updated On: Jan 13, 2026

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Question 1

Christian the management accountant at a car manufacturer has been given a list of costs that have been incurred due to accidents and errors either occurring or being prevented.
Which of the following are examples of non-conformance costs? Select ALL that apply.

A : t of scrap

B : of goodwill

C : t of repairs to products

D : pection costs

E : t of repairs to equipment

Answer: A,B,C

Question 2

A company is preparing its annual budget and is estimating the number of units of Product W that it will sell in each quarter of year 2. Past experience has shown that the trend for sales of the product is represented by the following relationship:

Calculate the expected unit sales of Product W for each quarter of year 2, after adjusting for seasonal variations using the multiplicative model.

A : sales forecast for year 2 Quarter 4 = 35,100 units

B : sales forecast for year 2 Quarter 4 = 25,100 units

C : sales forecast for year 2 Quarter 4 = 22,600 units

D : sales forecast for year 2 Quarter 4 = 38,100 units

Answer: A

Question 3

The labour requirement for a special contract is 250 skilled labour hours paid at $10 per hour and 750 semi-skilled labour hours paid at $8 per hour.
At present, skilled labour is fully utilised on other contracts which generate a $12 contribution per hour, after charging labour costs. Additional skilled labour is unavailable in the short term.
There is a surplus of 1,200 semi-skilled hours over the period of the contract but the firm has a policy of no redundancies.
The relevant cost of labour for the special contract is:

A : $ 5,500

B : $ 3,000

C : $ 8,500

D : $ 11,500

Answer: A

Question 4

Some of the movements in a time series follow a pattern over time.
Which type of movement does NOT follow a pattern over time?

A : end

B : clical variation

C : ndom variation

D : asonal variation

Answer: C

Question 5

A university is trying to decide whether or not to advertise a new post-graduate degree programme. The number of students starting the programme is dependent on economic conditions. If conditions are poor, it is expected that the programme will attract 40 students without advertising. There is a 60% chance that economic conditions will be poor. If economic conditions are good it is expected that the programme will attract only 20 students without advertising. There is a 40% chance that economic conditions will be good.

If the programme is advertised and economic conditions are poor, there is a 65% chance that the advertising will stimulate further demand and student numbers will increase to 50. If economic conditions are good, there is a 25% chance the advertising will stimulate further demand and numbers will increase to 25 students.

The profit expected, before deducting the cost of advertising, at different levels of student numbers are as follows:

The cost of advertising the programme will be $15,000.

Required:

Demonstrate, using a decision tree, whether the programme should be advertised.

A : , the programme should be advertised as the profit will be $82000

B : , the programme should be advertised as the profit will be $92000

C : , the programme should not be advertised as there will be a loss $82000

D : , the programme should not be advertised as there will be a loss $92000

Answer: A

Page: 1 / 53

Total 261 Questions | Updated On: Jan 13, 2026

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