C01 fundamentals of management accounting
On completion of this exam you will have learnt from the following topics:
- The context of management accounting – 10%
- Cost identification and behaviour – 25%
- Planning within organisations – 30%
- Accounting control systems – 20%
- Decision making – 15%
Full C01 syllabus (PDF 95KB)
Study resources
| Exam papers |
C01 model question paper and answers (PDF 152KB) |
| Study guides |
C01 a guide for students (PDF 71KB) |
| Useful articles |
Flexible budgeting (July 2012, PDF 101 KB)
Flexible budgeting - question and answer (Velocity, August 2012)
2011 subject changes (July/August 2011)
CVP analysis (FM September 2005, PDF 79KB)
Break even and variance analysis techniques (FM June 2005, PDF 1 MB)
Variances (FM December/January 2004, PDF 367KB) |
| Reading Lists |
Core reading:
CIMA Official Study Text Fundamentals of Management Accounting 2012-2013, 1st edition, CIMA Publishing
Additional reading: Drury, C (1998), Costing: An Introduction, 4th edition, International Thomson Business Press. Jenkins, R (1986), Cost Accounting, Financial Training.
Lucey, T (1996), Costing, 5th edn, Letts Educational (except Chapter 22).
Wright, D (1994), A Practical Foundation in Costing, Routledge.
Management Accounting: Official Terminology, CIMA Publishing (2005), ISBN: 978-0-7506-6827-9 (0-7506-6827-X) |
| Maths Tables |
C01 maths tables (PDF 56KB) |