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CIMA P1 Notes

This class was created by Brainscape user Alexander Pearce. Visit their profile to learn more about the creator.

By: Alexander Pearce
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Decks in this class (6)

Chapter 1: Costing
What is costing,
What are 5 areas of a business fo...,
Who uses this costing information
19  cards
Chapter 2: Costs & Cost Behaviour
What is a cost centre,
What are the 4 key areas of cost ...,
What are the 3 cost element categ...
9  cards
Chapter 3: Marginal & Absorption costing
What does absorption costing dete...,
Absorption costing,
Contribution per unit
6  cards
Chapter 5: Throughput Accounting
What is the theory of constraints...,
What does toc stand for,
Who sets the pace of the entire o...
8  cards
Chapter 6: Relevant Costs and Decision-Making
What data will decision makers use,
How do short term decisions suppo...,
What is the definition of relevan...
16  cards
Chapter 7: Break Even Analysis
What is breaking even,
What is the calculation for break...,
What is the margin of safety
9  cards

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CIMA P1 Notes

  • Class purpose General learning

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