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CIMA Exam curriculum – Complete details

CIMA Exam curriculum – Complete details

CIMA exam curriculum – The Chartered Institute of Management Accountants (CIMA) qualification is one of the most globally-recognised and sought-after business accreditations. Within a syllabus subject, a percentage weighting is shown against each section topic and is intended as a guide to the proportion of study time each topic requires.

CIMA Curriculum

It is essential that all topics in the syllabus are studied, since any single examination question may examine more than one topic, or carry a higher proportion of marks than the percentage study time suggested.The weightings do not specify the number of marks that will be allocated to topics in the examination.

B Structure of the syllabus

The syllabus comprises three learning  pillars:

  • Enterprise pillar
  • Performance pillar
  • Financial pillar

Each learning pillar is divided into three progressive   levels:

  • Operational level
  • Management level
  • Strategic level

Within each learning pillar there are three syllabus subjects, each subject being positioned at one of the three progressive levels. Each of the nine subject examinations has a duration of three hours, with a further 20 minutes of pre-examination reading time. The pass mark for each of these examinations is 50%.

In addition to completing all examinations within the three learning pillars, students must successfully achieve the requirements of the Test of Professional Competence in Management Accounting, including Part A Initial Professional Development – Work Based Practical Experience and Part B Case Study Examination.

Enterprise pillar

Operational Level  :

Organisational Management E1

 Steps TopicsWeighting
 A  Introduction to Organisations 25%
 BManaging the finance function 15%
 CManaging technology and information 15%
 D Operations management 15%
 E  Marketing 15%
 Fmanaging Human Capital 15%

Management Level : 

Project and Relationship Management E2

 Steps Topics  Weighting
 A Introduction to Strategic Management and Assessing the global Environment 30%
 B The human aspects of Organisation 20%
 C Managing Relationships 20%
 D Managing Change through projects 30%

Strategic level : 

Strategic Management E3

 Steps Topics Weighting
 AInteracting with the organisations Environment 20%
 B Evaluating Strategic position and strategic options 30%
 C Leading Change 20%
 D Implementating Strategy 15%
 EThe Role of Information systems in organisational strategy 15%

Performance Pillar

Management Accounting P1

Operational Level :

 Steps Topics Weighting
 A Costing Accounting Systems 30%
 B  Budgeting 25%
 C Short Term Decision Making 30%
 D Dealing with Risk and Uncertainty 15%

Management Level : 

Advanced management Accounting P2

 Steps Topics Weighting
 ACost Planning and Analysis for Competitive Advantage 25%
 B Control and Performance Management of Responsibility Centres 30%
 C Long Term Decision making 30%
 D Management Control and Risk 15%

Strategic Level :

Risk Management P3

 Steps Topics Weighting
 A Identification, Classification and Evaluation of Risk 20%
 B Responses to Strategic Risk 20%
 C Internal Controls to Manage Risk 20%
 D Managing Risk Associate with cash Flow 20%
 EManaging Risk Associate with capital investment decisions 20%

Financial Pillar

Operational Level :

Financial Reporting and Taxation F1

 Steps Topics  Weighting
 A Regulatory Environment for Financial Reporting and Corporate Governance 10%
 BFinancial Accounting and Reporting 45%
 C Management of Working capital, Cash and Sources of short term Finance 20%
 D Fundamentals of Finance Taxation 25%

Management Level : 

Advanced Financial Reporting F2

 Steps Topics Weighting
 A Sources of Long Term Finance 15%
 B Financial Reporting 60%
 C Analysis of Financial Performance and Position 25%

Strategic Level :

Financial Strategy F3 

 Steps Topics Weighting
 A Formulation of Financial Strategy 25%
 B  Financial and Dividend Decisions 35%
 C  Corporate Finance 40%

Recommended Read : Complete details if CIMA Syllabus and Subjects

CIMA Exam curriculum



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