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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 | Topics | Weighting |
| A | Introduction to Organisations | 25% |
| B | Managing the finance function | 15% |
| C | Managing technology and information | 15% |
| D | Operations management | 15% |
| E | Marketing | 15% |
| F | managing 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 |
| A | Interacting with the organisations Environment | 20% |
| B | Evaluating Strategic position and strategic options | 30% |
| C | Leading Change | 20% |
| D | Implementating Strategy | 15% |
| E | The 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 |
| A | Cost 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% |
| E | Managing 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% |
| B | Financial 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
cima-curriculum
