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 practice *NEW* C01 online assessment practice
*NEW* Buy CIMA Aptitude (fantastic discounted rates available)
Study guides C01 a guide for students (PDF 71KB)
Useful articles *NEW* Absorption costing (FM, September 2014; PDF 209KB)
Accounting control systems (Velocity, June 2014)
Integrated labour costs (Velocity, June 2014)
Examination practice (Velocity, April 2014)
Accounting for production overheads (Velocity, February 2014)

Process costing
 (FM July/August 2013, PDF 85KB)
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 C01 Study Text - 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.
Maths tables C01 maths tables (PDF 56KB)
Videos Budgeting