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Operational Level

Distance learning courses for the CIMA Operational level. For the Objective Tests choose between CIMA study and CIMA study Prime.


  • E1 Organisational Management

    Aim of the syllabus

    E1 focuses on the structuring of organisations. It covers the structure and principles of underpinning the operational functions of the organisation, their efficient management and effective interaction in enabling the organisation to achieve its strategic objective.

    It lays the foundation for gaining further insight in both the immediate operating environment and long-term strategic future of organisations which are covered in E2 and E3.

    Topics covered
    • Introduction to organisations (25%)
      • Discuss the different types of structure that an organisation may adopt.
      • Discuss relationships between Internal and external sources of governance, regulation and professional behaviour.
    • Managing the finance function (15%)
      • Discuss the purpose of the financial function and its relationships with other parts of the organisation.
      • Explain how the finance function supports the organisation’s strategies and operation.
    • Managing technology and information (15%)
      • Demonstrate the purpose of the technology and information function and its relationships with other parts of the organisation.
      • Explain how information systems support the organisation’s strategies and operations.
    • Operations Management (15%)
      • Demonstrate the purpose of the operations function and its relationships with other parts of the organisation.
      • Apply tools and techniques of operations management.
    • Marketing (15%)
      • Demonstrate the purpose of the marketing function and its relationships with other parts of the organisation
    • Managing Human Resources (15%)
      • Demonstrate the purpose of the HR function and its relationships with other parts of the organisation
    Exam information
    • Dates:
       The Professional qualification is made up of two types of computer-based assessments:
      • 90 minute objective tests for each of the three subjects within each level - these are on demand and can be taken all year
      • A three hour case study exam when you have completed all objective tests and want to progress to the next level - these are available in four windows a year. Exams are available for five days from Tuesday to Saturday. View the current exam timetable.
    • Scheduling:
       Objective tests are available all year. We recommend that you schedule an exam at least 2 weeks in advance.
    • Locations:
       CIMA is working in partnership with Pearson VUE who have over 5,000 test centres in 178 countries. Find your nearest Pearson VUE centre.
    • Duration:
       Objective tests are 90 minutes. Case study exams are 3 hours
    • Exam requirements:
       You must pass (or be exempt from) all three objective tests at a level before you can move onto the case study exam. When you have passed the case study exam you can move onto the next level and start the objective tests for that level. The Strategic Level case study exam is the last exam that you will take.
    • Pass marks:
       For information on pass marks for objective tests and case studies, please visit www.cimaglobal.com/results.
    • More information:
       Visit the CIMA exam preparation page.
    Do I have exemptions?

    You must have completed all 5 papers in the Certificate Level before progressing on to the Operational Level. AAT qualified students will be exempt from the Certificate Level and proceed straight to the Operational Level. Degree students may qualify for exemptions from the Operational Level depending on the content of your degree.

    Students who have completed Operational Level in the 2010 (or earlier) syllabus will progress to the next level. Students who are mid-way through a level, will need to complete any outstanding Objective Tests at that level, as well as the newly introduced Integrated Case Study, at that level. For more details please visit: www.cimaglobal.com/exemptions.

    Checkout
  • P1 Management Accounting

    Aim of the syllabus
    P1 stresses the importance of costs and drivers of costs in the production, analysis and use of information for decision making in organisations. The time focus of P1 is the short term. It covers budgeting as a means of short-term planning to execute the strategy of organisations. In addition it provides competencies on how to analyse information on costs, volumes and prices to take short-term decisions on products and services and to develop an understanding on the impact of risk to these decisions. P1 provides the foundation for cost management and the long-term decisions covered in P2.
    Topics covered
    • Cost accounting system (30%)
      • Discuss costing methods and their results.
      • Discuss the role of quality costing.
      • Explain the role of environment costing.
    • Budgeting (25%)
      • Explain the purposes of forecasts plans and budget.
      • Prepare forecasts of financial results.
      • Discuss the principles that underlie the use of budgets for control.
      • Analyse performance using budgets, recognising alternative approaches and sensitivity to variable factors.
    • Short-term decision making (30%)
      • Explain concepts of cost and revenue relevant to pricing and product decisions.
      • Analyse short-term pricing and product decisions.
    • Dealing with risk and uncertainty (15%)
      • Analyse information to assess risk and its impact on short-term decisions.
    Exam information
    • Dates:
       The Professional qualification is made up of two types of computer-based assessments:
      • 90 minute objective tests for each of the three subjects within each level - these are on demand and can be taken all year
      • A three hour case study exam when you have completed all objective tests and want to progress to the next level - these are available in four windows a year. Exams are available for five days from Tuesday to Saturday. View the current exam timetable.
    • Scheduling:
       Objective tests are available all year. We recommend that you schedule an exam at least 2 weeks in advance.
    • Locations:
       CIMA is working in partnership with Pearson VUE who have over 5,000 test centres in 178 countries. Find your nearest Pearson VUE centre.
    • Duration:
       Objective tests are 90 minutes. Case study exams are 3 hours
    • Exam requirements:
       You must pass (or be exempt from) all three objective tests at a level before you can move onto the case study exam. When you have passed the case study exam you can move onto the next level and start the objective tests for that level. The Strategic Level case study exam is the last exam that you will take.
    • Pass marks:
       For information on pass marks for objective tests and case studies, please visit cimaglobal.com/results.
    • More information:
       Visit the CIMA exam preparation page.
    Do I have exemptions?

    You must have completed all 5 papers in the Certificate Level before progressing on to the Operational Level. AAT qualified students will be exempt from the Certificate Level and proceed straight to the Operational Level. Degree students may qualify for exemptions from the Operational Level depending on the content of your degree.

    Students who have completed Operational Level in the 2010 (or earlier) syllabus will progress to the next level. Students who are mid-way through a level, will need to complete any outstanding Objective Tests at that level, as well as the newly introduced Integrated Case Study, at that level. For more details please visit: cimaglobal.com/exemptions.

    Checkout
  • F1 Financial Reporting and Taxation

    Aim of the syllabus
    F1 covers the regulations and preparation of financial statements and how the information contained in them can be used. It provides the competencies required to produce financial statements for both individual entities and groups using appropriate international financial reporting standards. It also gives insight into how to effectively source and manage cash and working capital, which are essential for both the survival and success of organisations. The final part focuses on the basic principles and application of business taxation. The competencies gained from F1 form the basis for developing further insights into producing and analysing complex group accounts (covered in F2) and formulating and implementing financial strategy (covered in F3).
    Topics covered
    • Regulatory environment for financial reporting and corporate governance (10%)
      • Explain the need for and the process of regulating the financial reporting information of incorporated entities.
      • Discuss the need for and key principles of corporate governance regulation.
    • Financial accounting and reporting (45%)
      • Explain the main elements of and key principles underpinning financial statements prepared in accordance with international financial reporting standards
      • Produce the primary financial statements of an individual entity incorporating accounting transactions and adjustments, in accordance with relevant international financial reporting standards, in an ethical manner
      • Produce the consolidated statement of financial position and consolidated statement of comprehensive income in accordance with relevant international financial reporting standards, in an ethical manner.
    • Management of working capital, cash and sources of short-term finance (20%)
      • Describe the source of short-term finance and cash investment.
      • Evaluate the working capital position of an entity.
      • Analyse the short-term cash position of an entity.
    • Fundamentals of business taxation (25%)
      • Discuss the types of taxation that typically apply to an incorporated entity and the regulatory environment for taxation.
      • Explain the taxation issues that may apply to an incorporated entity that operates internationally.
      • Produce computations for corporate income tax and capital tax.
    Exam information
    • Dates:
       The Professional qualification is made up of two types of computer-based assessments:
      • 90 minute objective tests for each of the three subjects within each level - these are on demand and can be taken all year
      • A three hour case study exam when you have completed all objective tests and want to progress to the next level - these are available in four windows a year. Exams are available for five days from Tuesday to Saturday. View the current exam timetable.
    • Scheduling:
       Objective tests are available all year. We recommend that you schedule an exam at least 2 weeks in advance.
    • Locations:
       CIMA is working in partnership with Pearson VUE who have over 5,000 test centres in 178 countries. Find your nearest Pearson VUE centre.
    • Duration:
       Objective tests are 90 minutes. Case study exams are 3 hours
    • Exam requirements:
       You must pass (or be exempt from) all three objective tests at a level before you can move onto the case study exam. When you have passed the case study exam you can move onto the next level and start the objective tests for that level. The Strategic Level case study exam is the last exam that you will take.
    • Pass marks:
       For information on pass marks for objective tests and case studies, please visit cimaglobal.com/results.
    • More information:
       Visit the CIMA exam preparation page.
    Do I have exemptions?

    You must have completed all 5 papers in the Certificate Level before progressing on to the Operational Level. AAT qualified students will be exempt from the Certificate Level and proceed straight to the Operational Level. Degree students may qualify for exemptions from the Operational Level depending on the content of your degree.

    Students who have completed Operational Level in the 2010 (or earlier) syllabus will progress to the next level. Students who are mid-way through a level, will need to complete any outstanding Objective Tests at that level, as well as the newly introduced Integrated Case Study, at that level. For more details please visit: cimaglobal.com/exemptions.

    Checkout
  • CS Case Study

    Aim of the syllabus
    The integrated case study covers all 3 pillars within the level you are sitting.
    Topics covered

    The exam consists of a linked task - a chain of questions which will contain elements from more than one paper in that level.

    For example: the Operational Integrated Case Study could involve creating costings for a product (P1 task), followed by advising on how best to market the product (E1 task), followed by the impact on the financial statements of holding more inventory (F1 task).

    Exam information
    • Dates:
       The Professional qualification is made up of two types of computer-based assessments:
      • 90 minute objective tests for each of the three subjects within each level - these are on demand and can be taken all year
      • A three hour case study exam when you have completed all objective tests and want to progress to the next level - these are available in four windows a year. Exams are available for five days from Tuesday to Saturday. View the current exam timetable.
    • Scheduling:
       Objective tests are available all year. We recommend that you schedule an exam at least 2 weeks in advance.
    • Locations:
       CIMA is working in partnership with Pearson VUE who have over 5,000 test centres in 178 countries. Find your nearest Pearson VUE centre.
    • Duration:
       Objective tests are 90 minutes. Case study exams are 3 hours
    • Exam requirements:
       You must pass (or be exempt from) all three objective tests at a level before you can move onto the case study exam. When you have passed the case study exam you can move onto the next level and start the objective tests for that level. The Strategic Level case study exam is the last exam that you will take.
    • Pass marks:
       For information on pass marks for objective tests and case studies, please visit cimaglobal.com/results.
    • More information:
       Visit the CIMA exam preparation page.
    Do I have exemptions?

    You must have completed all 5 papers in the Certificate Level before progressing on to the Operational Level. AAT qualified students will be exempt from the Certificate Level and proceed straight to the Operational Level. Degree students may qualify for exemptions from the Operational Level depending on the content of your degree.

    Students who have completed Operational Level in the 2010 (or earlier) syllabus will progress to the next level. Students who are mid-way through a level, will need to complete any outstanding Objective Tests at that level, as well as the newly introduced Integrated Case Study, at that level. For more details please visit: cimaglobal.com/exemptions.

    £267
    Checkout

Why choose CIMA Study Prime ?

The Prime course has been designed having listened to student feedback. It offers additional support in 3 key areas:

  • Introduction to online learning

    Webinar with a tutor to help you structure your studies and get the most out of online learning.
  • Keeping your studies on track

    Create a study plan to keep you focussed and highlight areas of importance within the syllabus.
  • Additional study support

    Online versions of official CIMA study materials and faster tutor feedback to help you understand more difficult topics.
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Compare CIMA Study with CIMA Study Prime

The features below apply to Objective Test courses only (not Case Studies).

CIMA Study
CIMA Study Prime
CIMA Study

CIMA Study Prime

120 hours of e-learning content

Each course contains over 120 hours of content written and approved by CIMA

 
Jargon busters to clarify technical concepts
Mid module questions to check your understanding, with instant feedback

Check your progress with these tests, helping you to identify strengths and areas requiring further study.

Real life examples to help you simulate real life business problems and work out solutions

See how course content can be applied to solve real business problems, helping you to apply your own knowledge practically in work.

CIMA Aptitude - scored end of unit test that replicates exam conditions

Check if you are exam ready, with these multiple choice questions with instant feedback.

Tablet friendly content and easy navigation to support studying on the move
Official CIMA online study text

Online study text, accessed on a separate platform as an ebook, containing all the theory needed to pass your exams, including examples, questions and answers.

Official CIMA online revision kit

Online exam practice kit, accessed on a separate platform as an ebook, containing revision topics and past exam questions.

Introductory Welcome Pack

Welcome Pack outlining syllabus, exam structure and learning resources available with CIMAstudy Prime.

Study planners

Breaks the course down into a week by week study phase at both the learning and revision phase, highlighting key topic areas and study tips. This allows you to better plan your studies around work and life commitments.

Live introductory webinar

Within 2 weeks of enrolling, you will be invited to a live webinar with a Kaplan Distance Learning tutor. The tutor will introduce you to your course, explain the various study material available to you, and provide advice and guidance on how to reach the goal of passing your examination.

Tutor response time to requests Within 48 hours email only Request a call back (UK students only) or email response within 24 hours

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