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CIMA CIMAPRO19-P02-1

CIMAPRO19-P02-1

Exam Code: CIMAPRO19-P02-1

Exam Name: Advanced Management Accounting

Updated: Aug 26, 2026

Q&A Number: 205 Q&As

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About CIMA CIMAPRO19-P02-1 Exam dumps / Bootcamp

Preparing for the CIMA Advanced Management Accounting exam while juggling a full-time job is not easy, and most candidates simply do not have months to spare. Dumpkiller built its CIMAPRO19-P02-1 practice questions for exactly that situation — 205 focused questions that make every study hour in 2026 count.

CIMA CIMAPRO19-P02-1 Exam Overview:

Certification Vendor:CIMA (AICPA & CIMA)
Exam Name:Advanced Management Accounting
Exam Number:P2
Real Exam Qty:60 objective test questions
Available Languages:English
Exam Format:Multiple-choice questions, Objective Test (OT), Computer-based exam
Exam Price:Varies by region (approx. £116–£180 per exam)
Certificate Validity Period:No expiry for individual passed exam credits within CIMA qualification progression
Exam Duration:90 minutes
Related Certifications:CIMA Certificate in Business Accounting
CIMA Operational Level
CIMA Management Level
CGMA Designation
Passing Score:100/150 (scaled score)
Recommended Training:CIMA Official Study Resources
BPP CIMA Training
Kaplan CIMA P2 Preparation
Exam Registration:CIMA Official Registration Portal
Pearson VUE Exam Booking
Sample Questions: DOWNLOAD DEMO
Exam Way:Computer-based exam delivered at Pearson VUE test centres or via remote online proctoring (where available)
Pre Condition:No formal prerequisite within the Operational Level, but candidates typically complete or are exempt from CIMA Certificate in Business Accounting before progressing. Must complete or be working through Operational Level papers.
Official Syllabus URL:https://www.aicpa-cima.com/cimaexams

CIMA CIMAPRO19-P02-1 Exam Syllabus Topics:

SectionObjectives
Short-term Decision Making- Limiting factors and linear programming
- Make or buy decisions
- Relevant costing
- Cost-volume-profit (CVP) analysis
Risk and Uncertainty- Decision trees
- Probability and expected values
- Sensitivity analysis
Cost Accounting Systems and Techniques- Absorption and marginal costing
- Learning curves
- Activity-based costing (ABC)
- Standard costing and variance analysis
Performance Management- Variance analysis and interpretation
- Divisional performance and transfer pricing
- Balanced scorecard
Budgeting and Forecasting- Rolling forecasts
- Budgeting systems and processes
- Beyond budgeting concepts

What Candidates Ask About the CIMA CIMAPRO19-P02-1 Exam

Can you give me an overview of the CIMAPRO19-P02-1 exam?

The CIMA Advanced Management Accounting exam (code: CIMAPRO19-P02-1) is the official CIMA exam that leads to the CIMA Professional Qualification (CGMA) certification. It sits at the Operational Level (Management Accounting) level of the CIMA certification track. It is also connected with related credentials such as CIMA Certificate in Business Accounting, CIMA Operational Level, CIMA Management Level, CGMA Designation. Passing it proves to employers that your skills have been validated by CIMA itself, which is why the CIMAPRO19-P02-1 credential keeps showing up in job postings.

How many questions are in the CIMAPRO19-P02-1 exam, and how long does it take?

The CIMA Advanced Management Accounting exam gives you 90 minutes to work through 60 objective test questions. Pacing matters more than most candidates expect, so before exam day, run at least one full timed session in the Dumpkiller test engine to learn how long you can afford per question. If an item stalls you, flag it and move on — coming back later beats burning five minutes on a single question.

What score do I need to pass the CIMAPRO19-P02-1 exam, and how much does it cost?

The passing score for the CIMA Advanced Management Accounting exam is 100/150 (scaled score), and the official registration fee is Varies by region (approx. £116–£180 per exam). Remember that a failed attempt means paying that fee in full again, so a timed self-assessment with Dumpkiller practice questions about a week before your exam date is a cheap way to confirm you are scoring comfortably above 100/150 (scaled score).

Are there any prerequisites for the CIMAPRO19-P02-1 exam?

According to CIMA, the following applies: No formal prerequisite within the Operational Level, but candidates typically complete or are exempt from CIMA Certificate in Business Accounting before progressing. Must complete or be working through Operational Level papers.. Certification policies do change from time to time, so confirm the latest requirements on the official exam page at https://www.aicpa-cima.com/cimaexams before you register.

How do I register for the CIMAPRO19-P02-1 exam?

You can book your CIMA Advanced Management Accounting exam through the official channels below:

Depending on availability in your region, the exam is delivered as Computer-based exam delivered at Pearson VUE test centres or via remote online proctoring (where available).

What official training does CIMA recommend for the CIMAPRO19-P02-1 exam?

CIMA lists the following training options for CIMA Advanced Management Accounting candidates:

Official courses build a solid foundation, and pairing them with the 205 practice questions from Dumpkiller shows you how ready you really are before you spend money on the exam itself.

Can I try the CIMAPRO19-P02-1 practice questions before buying?

Yes. Dumpkiller offers a free CIMAPRO19-P02-1 PDF demo so you can review the question style, difficulty, and explanations before committing to anything. After purchase, your CIMA Advanced Management Accounting material includes 365 days of free updates, and if your product expires after that, you can extend the update service at a 50% discount from your member zone.

What happens if I do not pass the CIMAPRO19-P02-1 exam, and how is my order delivered?

If you take the corresponding CIMAPRO19-P02-1 exam within 60 days of your purchase and do not pass, you can apply for a full refund under our 100% Money Back Guarantee, subject to a few conditions: the failed exam must be the one matching your purchase; sitting the exam within 3 days of purchase does not qualify, since that leaves too little preparation time; downloading the material without actually taking the exam does not qualify; free materials and expired orders are excluded; and the candidate name must match the payer name. To apply, send a scanned copy of your enrollment slip together with your official Score Report (PDF) within 2 days after the exam, and claims are processed within 7 days. If you would rather not take a refund, you can exchange your purchase for two free products of equal value while keeping the update service on the product you originally bought. As for delivery, everything is an instant download: your products are sent to your email within one minute of payment — contact customer service if nothing arrives within 2 hours — and there is no limit on the number of computers you can install the software on.

What topics are covered in the CIMAPRO19-P02-1 exam?

The official CIMA Advanced Management Accounting syllabus is organized into 5 main domains. The first three are Risk and Uncertainty, Performance Management, and Cost Accounting Systems and Techniques. For the full domain-by-domain breakdown, see the complete Exam Topics outline above.

CIMA Advanced Management Accounting Sample Questions:

Question 1

It is often claimed that a two-part transfer pricing system offers a number of advantages to organizations which use it.
Which of the following statements is NOT an advantage of using a two-part transfer pricing system?

A. The receiving division is made aware of and charged for the full cost of obtaining intermediate products from other divisions.
B. Transfers are made at the marginal cost of the supplying division and both divisions should be able to report profits from inter-divisional trading.
C. The agreed fixed fee simply compensates the supplying division for incurring the fixed costs associated with the item transferred.
D. It stimulates planning, communication and coordination amongst divisions.


Question 2

A product requires one each of three different components.
Faulty components are identified only at the end of the manufacturing process.
The following average fault rates have been identified:
Component A - 1 in 100
Component B - 1 in 20
Component C - 1 in 10
The probability that a unit of finished product contains no faulty components is:

A. 0.00005
B. 0.99231
C. 0.97692
D. 0.84645


Question 3

The following data are available for a division for the latest period.

What is the division's residual income for the period?

A. $3,000
B. $36,000
C. 31.25%
D. 12.50%


Question 4

One of an investment centre's products is sold on an external market. Output is limited because the specialist machine that manufactures the product is operating at full capacity.
Current data for the product are as follows.

Investigations have identified that more rigorous maintenance of the machine at an annual cost of
$5,000 would reduce the number of breakdowns and increase its capacity to 1,300 units per year.
There would be no change in the selling price if more units were sold. Any additional labor hours would be paid a premium of 25%. A discount of 2% of the cost of all materials purchased is available if the company increases its purchases to 3,700 kg or more per year.
What would be the increase in the investment centre's annual controllable profit if more rigorous maintenance is undertaken?

A. $21,400
B. $23,900
C. $26,160
D. $17,800


Question 5

Beyond Budgeting is essentially an approach that places modern management practices within a cultural framework. Analyze the following statements:
1. The organization structure should have clear principles and boundaries.
2. Managers should be given a high degree of freedom to make decisions.
3. Frontline managers should be made responsible for relationships with customers.
4. Information system should be transparent and ethical.
Which of the above statements relate to Beyond Budgeting?

A. 1, 2 and 4 only
B. All the statements
C. 2, 3 and 4 only
D. 1, 2 and 3 only


Solutions:

Question 1
Answer: C
Question 2
Answer: D
Question 3
Answer: A
Question 4
Answer: A
Question 5
Answer: B

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