CIMA (Eng) / Certificate Level / C01

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* 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 table​s (PDF 56KB)
Videos Budgeting 



Course duration

50 hours

Course fee

CO1 (FMA) 495 AZN