Operational Level

Distance learning courses for CIMA's CGMA® Operational level. For the Objective Tests choose between CIMA Study and CIMA Study Prime.

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Select your Operational subject

The Operational level is the first level of CIMA’s CGMA® Professional Qualification and focuses on the short term and the implementation of decisions.

For the objective tests choose between CIMA Study and CIMA Study Prime


  • E1 Managing Finance in a Digital World

    Aim of the syllabus

    You’ll learn about the role of finance in organisations, the structure and shape of the finance function, how the finance function interacts with the organisation to create and preserve value, data usage by the finance function and the technology landscape and its impact on organisations and the finance function.

    Topics covered
    • Role of the finance function - 20%
      • Explain the roles of the finance function in organisations.
      • Describe the activities that finance professionals perform to fulfil the roles.
    • Technology in a digital world - 20%
      • Outline and explain the technologies that affect business and finance.
      • Examine how the finance function uses digital technologies to fulfil its roles.
    • Data and information in a digital world - 20%
      • Describe the ways in which data is used by the finance function.
      • Explain the competencies required to use data to create and preserve value for organisations.
    • Shape and structure of the finance function - 20%
      • Describe the structure and shape of the finance function.
      • Explain what each level of the finance function does.
    • Finance interacting with the organisation - 20%
      • Describe how the finance function interacts with operations.
      • Describe how the finance function interacts with sales and marketing.
      • Describe how the finance function interacts with human resources.
      • Describe how the finance function interacts with IT.
    Exam information
    • How to book an exam:
      For information on how to book your exams, and associated fees, visit the CIMA website.
    • Dates and locations:
      E1 consists of a 90 minute objective test. This is available on demand, meaning it can be sat at any time at a Pearson VUE centre, or remotely at home. Find your nearest Pearson VUE centre
    • Scheduling:
      We recommend that you schedule an exam at least two weeks in advance.
    • Exam structure:

      Objective tests consist of short multiple choice questions, number entry questions, drag and drop questions and other formats. For information about results visit the CIMA website.

      The three objective tests within the Operational Level can be sat in any order. You must pass (or be exempt from) each of these objective tests before you can move onto the case study exam. When you have passed the case study exam you can move onto the Management Level.

    • CIMA membership:
      You are required to become a student member of the Chartered Institute of Management Accountants (CIMA) to fulfil your qualification. Become a member on the CIMA website.
    Do I have exemptions?

    You must have completed all four subjects in the Certificate in Business Accounting before progressing on to the Operational Level. AAT qualified candidates, and those with a relevant degree may be exempt from the Certificate in Business Accounting and proceed straight to the Operational Level. More about exemptions.

    syllabus

    2019 syllabus

     

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  • P1 Management Accounting

    Aim of the syllabus

    You’ll learn the importance of costs in the production, analysis and use of information for decision-making in companies. P1 covers short-term budgeting, and making short-term decisions on products and services, as well as digital issues in costing.

    Topics covered
    • Cost accounting for decisions and control - 30%
      • Distinguish between the different rationales for costing.
      • Apply the main costing concepts to organisations and cost objects.
      • Apply costing methods to determine the costs for different purposes.
    • Budgeting and budgetary control - 25%
      • Distinguish between the different rationales for budgeting.
      • Prepare budgets.
      • Discuss budgetary control.
    • Short term commercial decision making - 30%
      • Describe the main types of short-term decisions made by organisations.
      • Explain the underlying concepts used for short-term decision-making.
      • Apply appropriate techniques to support short-term decisions.
    • Risk and uncertainty in the short term - 15%
      • Apply basic risk management tools in the short term.
    Exam information
    • How to book an exam:
      For information on how to book your exams, and associated fees, visit the CIMA website.
    • Dates and locations:
      P1 consists of a 90 minute objective test. This is available on demand, meaning it can be sat at any time at a Pearson VUE centre, or remotely at home. Find your nearest Pearson VUE centre
    • Scheduling:
      We recommend that you schedule an exam at least two weeks in advance.
    • Exam structure:

      Objective tests consist of short multiple choice questions, number entry questions, drag and drop questions and other formats. For information about results visit the CIMA website.

      The three objective tests within the Operational Level can be sat in any order. You must pass (or be exempt from) each of these objective tests before you can move onto the case study exam. When you have passed the case study exam you can move onto the Management Level.

    • CIMA membership:
      You are required to become a student member of the Chartered Institute of Management Accountants (CIMA) to fulfil your qualification. Become a member on the CIMA website.
    Do I have exemptions?

    You must have completed all four subjects in the Certificate in Business Accounting before progressing on to the Operational Level. AAT qualified candidates, and those with a relevant degree may be exempt from the Certificate in Business Accounting and proceed straight to the Operational Level. More about exemptions.

    syllabus

    2019 syllabus

    Checkout
  • F1 Financial Reporting

    Aim of the syllabus

    You’ll learn about the regulation and preparation of financial statements, giving you the skills to produce basic financial statements for individuals. You’ll also learn about working capital and business tax.

    Topics covered
    • Regulatory environment of financial reporting - 10%
      • Identify regulators and describe their role.
      • Apply corporate governance principles to financial reporting.
    • Financial statements - 45%
      • Identify the main elements of financial statements
      • Explain specific financial reporting standards.
      • Apply financial reporting standards to prepare basic financial statements.
    • Principles of taxation - 20%
      • Distinguish between different types of taxes.
      • Calculate tax for corporates.
      • Explain some relevant issues that affect taxation.
    • Managing cash and working capital - 25%
      • Distinguish between the types and sources of short-term finance.
      • Explain and calculate operating and cash cycles.
      • Apply different techniques used to manage working capital.
    Exam information
    • How to book an exam:
      For information on how to book your exams, and associated fees, visit the CIMA website.
    • Dates and locations:
      F1 consists of a 90 minute objective test. This is available on demand, meaning it can be sat at any time at a Pearson VUE centre, or remotely at home. Find your nearest Pearson VUE centre
    • Scheduling:
      We recommend that you schedule an exam at least two weeks in advance.
    • Exam structure:

      Objective tests consist of short multiple choice questions, number entry questions, drag and drop questions and other formats. For information about results visit the CIMA website.

      The three objective tests within the Operational Level can be sat in any order. You must pass (or be exempt from) each of these objective tests before you can move onto the case study exam. When you have passed the case study exam you can move onto the Management Level.

    • CIMA membership:
      You are required to become a student member of the Chartered Institute of Management Accountants (CIMA) to fulfil your qualification. Become a member on the CIMA website.
    Do I have exemptions?

    You must have completed all four subjects in the Certificate in Business Accounting before progressing on to the Operational Level. AAT qualified candidates, and those with a relevant degree may be exempt from the Certificate in Business Accounting and proceed straight to the Operational Level. More about exemptions.

    syllabus

    2019 syllabus

    Checkout
  • CS Case Study

    Aim of the syllabus

    In an increasingly digital world, rapid changes in technology are creating challenges for the business models of organisations. It is also making it difficult for business leaders and employees to create and preserve sustainable value. Against this digital backdrop, it is imperative that finance professionals possess relevant technical skills, a sound understanding of their organisation, as well as the ability to influence and lead people. This will make them capable of providing the insight their organisations need to craft and successfully execute their strategies.

    The 2019 syllabus continues to bridge the skills gap of newly qualified finance professionals worldwide, meeting the employability needs of both business and people. In designing the syllabus, we set out to enhance the relevance of the syllabus to employers; ensure the rigour of the related examinations and align the learning experience of candidates to the real world.

    Topics covered

    The Operational level focuses on short term decision making. You’ll be able to work with others in your organisation and use appropriate data and technology to translate medium term decisions into short term actionable plans.

    At the Operational level, the role simulated is that of an entry level finance professional and the capstone Case Study Examination provides a simulated context, which allows candidates to demonstrate that they have acquired the required knowledge, skills, techniques and mindset for that role.

    For further details please follow the examination blueprints.

    Please note that in order to sit the case study exam, you will need to have passed all of the Operational level objective tests.

    Exam information
    • How to book an exam:
      For information on how to book your exams, and associated fees, visit the CIMA website.
    • Dates and locations:

      Case study exams can be sat at a Pearson Vue centre, or remotely at home. Find your nearest Pearson VUE centre.

      Case study exams are across a three day period four times a year - February, May, August, and November. For these dates visit the CIMA website.

    • Exam structure:
      The Case Study exams consist of a series of tasks based on pre-seen material. The pre-seen material will be made available within the CGMA®Study Hub 6 weeks prior to the exam window. For information about results visit the CIMA website
    • CIMA membership:
      You are required to become a student member of the Chartered Institute of Management Accountants (CIMA) to fulfil your qualification. Become a member on the CIMA website.
    Do I have exemptions?

    You must pass (or be exempt from) all three Operational Level objective tests before you can move onto the case study exam. If you have sat exams that you feel may give you exemptions from the case study please check with CIMA. Full details can be found here.

    When you have passed the case study exam you can move onto the Management Level.

    syllabus

    syllabus

    £266.67
    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

    Introductory video with a tutor, and an introductory welcome pack to help you structure your studies and get the most out of online learning.
  • Keeping your studies on track

    Access to a study programme to keep you focused and highlight areas of importance within the syllabus.
  • Additional study support

    Online versions of CIMA's official 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's CGMA® aptitude assessment - 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
CIMA's official 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.

CIMA's official 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.

Pre-recorded introductory webinar

You will have access to a webinar recorded by 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 candidates only) or email response within 24 hours

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Free access to the CGMA® Study Hub

CIMA Study courses include unlimited access to 50+ hours of award winning CGMA study support and well-being resources.

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