Chartered Institute of Management Accountants

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Learning objectives

Each syllabus contains a list of learning outcomes.

They should be read along with the syllabus content.

A learning outcome has two purposes:

  • To define the skill or ability that you should be able to show in the exam
  • To demonstrate how the examiner is likely to approach the exam question

The verbs we use at the beginning of each learning outcome relate to a specific learning objective – see the table below.

The verb used in the learning outcome actually tells you what you need to be able to do in the exam.

For example:

‘Evaluate costing systems for decision-making’

The verb ‘evaluate’ is listed within a high level learning objective.

Learning objectives are hierarchical. The verbs used in the learning outcomes may be replaced in exam questions by lower level verbs – but not higher level verbs. Because ‘evaluate’ is within learning objective ‘5 Evaluation’ you will also be expected to be able to demonstrate all the learning objectives lower than it in the exam.

Read this article (PDF 122KB) by David Harris for a full explanation of the importance of verbs, both in the syllabus and exam questions, and to find out how you should approach exam questions in order to maximise your mark earning potential.

A list of the learning objectives and the verbs we use in the syllabus and exams are below:

Learning objective

Verbs used

Definition

1. Knowledge
What you are expected to know
List Make a list of
State Define
Express, fully or clearly, the details/facts of Give the exact meaning of
2. Comprehension
What you are expected to understand
Describe Communicate the key features of
Distinguish Highlight the differences between
Explain Make clear or intelligible, or state the meaning of
Identify Recognise, establish or select after consideration
Illustrate Use an example to describe or explain something
3. Application
Can you apply your knowledge?
Apply Put to practical use
Calculate/compute Ascertain or reckon mathematically
Demonstrate Prove with certainty or exhibit by practical means
Prepare Make or get ready for use
Reconcile Make or prove consistent/compatible
Solve Find an answer to
Tabulate Arrange in a table
4. Analysis
Can you analyse the detail of what you have learned?
Analyse Examine in detail the structure of
Categorise Place into a defined class or division
Compare and contrast Show the similarities and/or differences between
Construct Build up or compile
Discuss Examine in detail by argument
Interpret Translate into intelligible or familiar terms
Produce Create or bring into existence
5. Evaluation
Can you use your learning to evaluate, make decisions or recommendations?
Advise Counsel, inform or notify
Evaluate Recommend
Appraise or assess the value of Advise on a course of action