This is first level of the Professional Qualification and consists of three computer based Objective Tests and one Case Study exam.
The Operational level covers the implementation of strategy, as well as reporting on the implementation of strategy. Its focus is short-term.
Students will learn how to:
- Prepare financial statements
- Provide management accounting information
- Use appropriate tools for decision making through a broad understanding of business
After successfully completing this level, students will receive the CIMA Diploma in Management Accounting (CIMA Dip MA).
Examining the syllabus
CIMA is the first global accountancy body to pioneer a combination of computerised assessments.
Each subject in the syllabus is assessed by an Objective Test (nine in total) and also by an integrated Case Study exam at the end of each level (three in total). Once all three Objective Tests and the Case Study exam have been successfully passed, students can progress on to the next level of the qualification.
Format: computer based
Availability: on demand at any of the 5,000 Pearson VUE centres around the world
Length: 90 minutes
Marking: computer marked
Results: provisional result available immediately followed by confirmation no more than 48 hours later
Objective Tests are comprised of a range of items including short multiple choice questions, number entry questions, drag and drop questions and other formats. They test all component learning outcomes across the whole subject.
Case Study exams
Format: computer based
Availability: four windows each year (Feb, May, Aug, Nov) at any of the 5,000 Pearson VUE centres around the world
Length: 3 hours
Marking: human marked
Results: available 5 weeks after the close of the exam window
The Case Study exams are used to test a variety of skills including research and analysis, how to present information, persuasion and communication skills. The move to more Case Study exams has been deliberate to test a wider range of skills and integrated learning across the syllabus.
Case Study exams reflect a real life business scenario, comprising a series of time bound tasks set for students to complete based on pre-seen material. Pre-seen material released to students: 6 weeks prior to the exam window.
The technical content at the Operational level
The Operational level covers the implementation of strategy, as well as reporting on the implementation of strategy. Its focus is on the short-term.