Header Ads

CIMA Syllabus 2018 PDF (P1/F2/F3/E1) Professional Qualification Syllabus

Edit

CIMA Syllabus

CIMA Syllabus 2018: Students who want to pursue CIMA Professional Qualification; they must need CIMA Syllabus to start preparation. Keeping this in mind, we have prepared this page with latest CIMA Exam Syllabus for the convenience of aspirants. So, candidates who are interested and want to score good marks can download CIMA Professional Qualification Syllabus in PDF Form from here.

Those candidates who possess Diploma in Cost and Management Accounting, Diploma in Accounting, B.Com/ B.Com Honours in Accounting, Management Accounting or any finance related and Master’s in Accounting or MBA can get CIMA Professional Qualification by preparing from CIMA Syllabus 2018 which is given below. Entire CIMA Exam Syllabus is indicated below by the team members of www.privatejobshub.in

CIMA Syllabus

What is CIMA?

Chartered Institute of Management Accountants (CIMA) was come into existence in the year of 1919. The world’s most important and leading specialized body of management accountants is known as CIMA. Candidates who are preparing for CA Exam can get CIMA Syllabus from here which is given below paper wise.
CIMA India syllabus:

CIMA 2018 Syllabus for Paper E1 Enterprise Operations:
  • E1 – A. The Global Business Environment (20%)
  • E1 – B. Information Systems (20%)
  • E1 – C. Operations Management (20%)
  • E1 – D. Marketing (20%)
  • E1 – E. MANAGING HUMAN CAPITAL (20%)
A. The Global Business Environment (20%)
  • Cross-cultural management and different forms of business organisation.
  • Emerging market multinationals.
  • Liberalization and economic nationalism.
  • Outsourcing and off shoring.
  • Major economic systems including US, European and transition economies.
  • National account balances (especially from international trade), monetary policy and their impact on markets.
  • Corporate governance, including stakeholders and the role of government.
  • Principles of corporate social responsibility and the scope for international variation, e.g. between developed and developing economies.
  • Business-government relations in developed and developing economies.
  • Regulation in the national and international context and its impact on the firm.
  • Role of institutions and governance in economic growth.
  • Corporate political activity in developed and developing markets.
  • Country and political risk

CIMA Syllabus for E1 B. Information Systems (20%):
  • The role of information systems in organisations.
  • Emerging information system trends in organisations (e.g. Enterprise-wide systems; knowledge management systems; customer relationship management systems, e.g. E-business, Web 2.0 tools).
  • Information technology enabled transformation; the emergence of new forms of organisation.
  • Geographically dispersed (virtual) teams; role of information systems in virtual teams and challenge
  • Assessing the costs and benefits of information systems; criteria for evaluating information systems.
  • Privacy and security.
  • System changeover methods (i.e. direct, parallel, pilot and phased).
  • Information system implementation as a change management process; avoiding problems of non-usage and resistance.
  • Information system outsourcing (different types of sourcing strategies; client-vendor relationships).
  • Aligning information systems with business strategy (e.g. strategic importance of information systems; information systems for competitive advantage; information systems for competitive necessity).
Read Here:

CIMA 2018 Syllabus for E1 C. Operations Management (20%):
  • Supply chain management as a strategic process.
  • An overview of operations strategy and its importance to the firm.
  • Supply chains in competition with each other; role of supply networks; demand networks as an evolution of supply chains.
  • Design of products/services and processes and how this relates to operations and supply.
  • The concept of sustainability in operations management
  • Different methods of quality measurement (e.g. Servqual).
  • Approaches to quality management, including Total Quality Management (TQM), various British and European Union systems as well as statistical control processes.
  • External quality standards.
  • Systems used in operations management: Manufacturing Resource Planning II (MRPII);
  • Optimized Production Techniques (OPT) and Enterprise Resource Planning (ERP).
  • Use of process maps to present the flow of information and product across supply chains and networks.
  • Methods for managing inventory, including continuous inventory systems (e.g. Economic Order Quantity, EOQ), periodic inventory systems and the ABC system (Note: ABC is not an acronym; A refers to high value, B to medium and C to low value inventory).
  • Methods of managing operational capacity in product and service delivery (e.g. use of queuing theory, forecasting, flexible manufacturing systems).
  • Application of lean techniques to services.
  • Practices of continuous improvement (e.g. Quality circles, Kaizen, 5S, 6 Sigma).
  • The characteristics of lean production.
  • Criticisms and limitations of lean production.
  • Developing relationships with suppliers, including the use of supply portfolios

CIMA Syllabus 2018 for E1 D. Marketing (20%):
  • The marketing concept as a business philosophy.
  • The marketing environment, including societal, economic, technological, political and legal factors affecting marketing.
  • Marketing in not-for-profit organisations (i.e. charities, non-governmental organisations; the public sector).
  • Theories of consumer behavior (e.g. social interaction theory), as well as factors affecting buying decisions, types of buying behavior and stages in the buying process.
  • Social marketing and corporate social responsibility
  • Market research, including data gathering techniques and methods of analysis.
  • Segmentation and targeting of markets, and positioning of products within markets.
  • How business to business (B2B) marketing differs from business to consumer (B2C) marketing in its different forms (i.e. consumer marketing, services marketing, direct marketing, interactive marketing, e-marketing, internal marketing).
  • Promotional tools and the promotion mix.
  • The ‘service extension’ to the marketing mix.
  • Devising and implementing a pricing strategy.
  • Experiential marketing.
  • Marketing communications, including viral, guerrilla and other indirect forms of marketing.
  • Distribution channels and methods for marketing campaigns.
  • The role of marketing in the business plan of the organisation.
  • Brand image and brand value.
  • Product development and product/service life-cycles.
  • Internal marketing as the process of training and motivating employees so as to support the organisation’s external marketing activities.
  • The differences and similarities in the marketing of products, services and experiences.
  • Product portfolios and the product mix.
Want help in Preparation? Get Tips: Practice Which Helps In Preparation

CIMA 2018 Syllabus for E1 E. Managing Human Capital (20%):
  • Theories of Human Resource Management relating to ability, motivation and opportunity.
  • The psychological contract and its importance to retention.
  • The relationship of the employee to other elements of the business.
  • Personal business ethics and the fundamental principles (Part A) of the CIMA Code of Ethics for Professional Accountants.
  • Practices associated with recruiting and developing appropriate abilities including recruitment and selection of staff using different recruitment channels (i.e. interviews, assessment centres, intelligence tests, aptitude tests, psychometric tests).
  • Issues relating to fair and legal employment practices (e.g. recruitment, dismissal, redundancy, and ways of managing these).
  • The distinction between development and training and the tools available to develop and train staff.
  • The design and implementation of induction programmes.
  • Practices related to motivation including Issues in the design of reward systems (e.g. the role of incentives, the utility of performance-related pay, arrangements for knowledge workers, flexible work arrangements).
  • The importance of appraisals, their conduct and their relationship to the reward system.
  • Practices related to the creation of opportunities for employees to contribute to the organisation including job design, communications, involvement procedures and appropriate elements of negotiating and bargaining.
  • Problems in implementing an HR plan appropriate to a team and ways to manage this.
  • HR in different organisational forms (e.g. project based, virtual or networked firms) and different organisational contexts.
  • Preparation of an HR plan (e.g. forecasting personnel requirements; retention, absence and leave, wastage).

CIMA Syllabus 2018 for P1 A:
  • Marginal (or variable), throughput and absorption accounting systems of profit reporting and stock valuation.
  • Activity-based costing as a system of profit reporting and stock valuation.
  • Criticisms of standard costing in general and in advanced manufacturing environments in particular.
  • Integration of standard costing with marginal cost accounting, absorption cost accounting and throughput accounting.
  • Manufacturing standards for material, labour, variable overhead and fixed overhead.
  • Price/rate and usage/efficiency variances for materials, labour and variable overhead.
  • Further subdivision of total usage/efficiency variances into mix and yield components. (Note: The calculation of mix variances on both individual and average valuation bases is required).
  • Fixed overhead expenditure and volume variances. (Note: the subdivision of fixed overhead volume variance into capacity and efficiency elements will not be examined).
  • Planning and operational variances.
  • Standards and variances in service industries (including the phenomenon of ‘McDonaldization’), public services (e.g. Health), (including the use of ‘diagnostic related’ or ‘reference’ groups), and the professions (e.g. labour mix variances in audit work).
  • Sales price and sales revenue/margin volume variances (calculation of the latter on a unit basis related to revenue, gross margin and contribution margin). Application of these variances to all sectors, including professional services and retail analysis.
  • Interpretation of variances: interrelationship, significance.
  • Benchmarking.
  • Back-flush accounting in just-in-time production environments. The benefits of just-in-time production, total quality management and theory of constraints and the possible impacts of these methods on cost accounting and performance measurement. MRP and ERP systems for resource planning and the integration of accounting functions with other systems, such as purchase ordering and production planning
  • Types of internalised costs relating to the environment (e.g. emissions permits, taxes, waste disposal costs) and key externalised environmental impacts, especially carbon, energy and water usage. Principles for associating such costs and impacts with activities and output
To get rest of CIMA 2018 Syllabus for P1 B, P1 C, P1 D, P1 E: Press Here

CIMA 2018 Syllabus for F2 – A Group Financial Statements (35%) Syllabus:
  • Relationships between investors and investees, meaning of control and circumstances in which a subsidiary is excluded from consolidation.
  • The preparation of consolidated financial statements (including the group cash flow statement and statement of changes in equity) involving one or more subsidiaries, sub-subsidiaries and associates (IAS 1(revised), 7 and 27, IFRS 3).
  • The treatment in consolidated financial statements of minority interests, pre and post- acquisition reserves, goodwill (including its impairment), fair value adjustments, intra-group transactions and dividends, piece-meal and mid-year acquisitions, and disposals to include sub-subsidiaries and mixed groups.
  • The accounting treatment of associates and joint ventures (IAS 28 and 31) using the equity method and proportional consolidation method.
  • Accounting for reorganizations and capital reconstruction schemes.
  • Foreign currency translation (IAS 21), to include overseas transactions and investments in overseas subsidiaries.

CIMA Syllabus 2018 for F2 – B. Issues In Recognition And Measurement (20%)
  • The problems of profit measurement and the effect of alternative approaches to asset valuation; current cost and current purchasing power bases and the real terms system; Financial Reporting in Hyperinflationary Economies (IAS 29).
  • The principle of substance over form and its influence in dealing with transactions such as sale and repurchase agreements, consignment stock, debt factoring, securitized assets, loan transfers and public and private sector financial collaboration.
  • Financial instruments classified as liabilities or shareholders funds and the allocation of finance costs over the term of the borrowing (IAS 32 and 39).
  • The measurement, including methods of determining fair value, and disclosure of financial instruments (IAS 32 and 39, IFRS 7).
  • Retirement benefits, including pension schemes – defined benefit schemes and defined contribution schemes, actuarial deficits and surpluses (IAS 19).
  • Share-based payments (IFRS 2): types of transactions, measurement bases and accounting; determination of fair value.
CIMA Syllabus 2018 PDF for F2 C and F2 D: Hit Here

CIMA Syllabus for F3 – A. Formulation Of Financial Strategy (25%):
  • The financial and non-financial objectives of different organisations (e.g. value for money, maximizing shareholder wealth, providing a surplus).
  • The three key decisions of financial management (investment, financing and dividend) and their links.
  • Benefits of matching characteristics of investment and financing in the longer term, (e.g. in cross-border investment) and in short-term hedging strategies.
  • Considerations in the formulation of dividend policy and dividend decisions, including meeting the cash needs of the business.
  • External constraints on financial strategy (e.g. funding, regulatory bodies, investor relations, strategy, and economic factors).
  • Developing financial strategy in the context of regulatory requirements (e.g. price and service controls exercised by industry regulators) and international operations.
  • The implications of regulation for business combinations. (Note: Detailed knowledge of the City Code and EU competition rules will not be tested).
CIMA Syllabus PDF 2018 for F3 B, F3 C, F3 D, and F3 E: Hit Here

CIMA 2018 Weightage:

Operational Level: Organisational Management E1

 Steps
 Topics
Weighting
 A
Introduction to Organisations
 25%
 B
Managing the finance function
 15%
 C
Managing technology and information
 15%
 D
Operations management
 15%
 E
Marketing
 15%
 F
Managing Human Capital
 15%

Management Level: Project and Relationship Management E2

 Steps
 Topics
Weighting
 A
 Introduction to Strategic Management and Assessing the global Environment
 30%
 B
The human aspects of Organisation
 20%
 C
Managing Relationships
 20%
 D
Managing Change through projects
 30%

Strategic level: Strategic Management E3

 Steps
 Topics
 Weighting
 A
Interacting with the organisations Environment
 20%
 B
 Evaluating Strategic position and strategic options
 30%
 C
 Leading Change
 20%
 D
 Implementating Strategy
 15%
 E
The Role of Information systems in organisational strategy
 15%

Performance Pillar:

Operational Level: Management Accounting P1

 Steps
 Topics
 Weighting
 A
 Costing Accounting Systems
 30%
 B
  Budgeting
 25%
 C
 Short Term Decision Making
 30%
 D
 Dealing with Risk and Uncertainty
 15%

Management Level: Advanced management Accounting P2

Steps
 Topics
 Weighting
 A
Cost Planning and Analysis for Competitive Advantage
 25%
 B
 Control and Performance Management of Responsibility Centres
 30%
 C
 Long Term Decision making
 30%
 D
 Management Control and Risk
 15%


Strategic Level: Risk Management P3

 Steps
 Topics
 Weighting
 A
 Identification, Classification and Evaluation of Risk
 20%
 B
 Responses to Strategic Risk
 20%
 C
 Internal Controls to Manage Risk
 20%
 D
 Managing Risk Associate with cash Flow
 20%
 E
Managing Risk Associate with capital investment decisions
 20%

Financial Pillar:

Operational Level: Financial Reporting and Taxation F1

 Steps
 Topics
 Weighting
 A
Regulatory Environment for Financial Reporting and Corporate Governance
 10%
 B
Financial Accounting and Reporting
 45%
 C
Management of Working capital, Cash and Sources of short term Finance
 20%
 D
Fundamentals of Finance Taxation
 25%


Management Level: Advanced Financial Reporting F2

 Steps
 Topics
Weighting
 A
 Sources of Long Term Finance
 15%
 B
 Financial Reporting
 60%
 C
 Analysis of Financial Performance and Position
 25%

Strategic Level: Financial Strategy F3 

 Steps
 Topics
 Weighting
 A
 Formulation of Financial Strategy
 25%
 B
 Financial and Dividend Decisions
 35%
 C
 Corporate Finance
 40%

CIMA Study Materials:

CIMA Preparation Books
Author
Understanding Financial Ratios in Business
Raghu Palat
Why and How Audits Must Change Practical Guidance to Improve Your Audits
Thomas P. Houck
Schaum's Outline of Bookkeeping and Accounting, Fourth Edition
Joel Lerner and Rajul Gokarn
Ledger Notebook for Bookkeeping
Speedy Publishing LLC
Debt Collection Letters & Forms How to Get Your Customers to Pay Volume 17 (The Collecting Money)
Michelle Dunn
CIMA BA2 Fundamentals of Management Accounting Exam Practice Kit (Cima Exam Practice Kits)
Kaplan Publishing
CIMA P1 Management Accounting Study Text
Kaplan Publishing
Management Accounting (Oxford Higher Education)
Paresh Shah
FIRST LESSONS IN Strategic Financial Management
V Pattabhi Ram and S D Bala
Advanced Management Accounting
Jawahar Lal


CIMA Tools & Sites:
  • Chartered Global Management Accountant - CGMA
  • CIMAconnect
  • CIMAstudy
  • CIMA MyJobs
  • Salary calculator
  • Competency and Learning website
  • CIMA On Demand
  • FM Magazine
  • The Global Management Accounting Principles

Important Note:

If you want to attain CIMA Syllabus 2018 PDF then you need to press on above given Official links. Candidates can prepare from CIMA P1/F2/F3/E1 Syllabus which is updated on this single page. If you have any problem regarding CIMA 2018 Syllabus then our experts will resolve your query as soon as possible.

No comments

Don't Add Comment with Spam Purpose

Powered by Blogger.