CIMA Chartered Management Accountant

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ExamFOCUS Study Notes for the CIMA exams 2011 Edition

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Covering the latest CIMA test specifications.



Study Notes 2011


Keep in mind, the CIMA exam is NOT an accountant exam. It is more of a business management nature. Pure accounting knowledge would not be sufficient.

CIMA places emphasis on strategic business skills. A CIMA qualification can widen one's career options, in and outside of finance. In fact, CIMA claims itself as the only accounting body that focuses primarily on business needs. As a Chartered Management Accountant, one is at the forefront of business planning, strategy and change across the sectors - industry, commerce, and the public sector and not-for-profit organizations.

It is generally believed that the CIMA certification is more "international" while the CMA certification (the one from IMA) is more US oriented.

According to the CIMA, a Chartered management accountant is qualified to engage in a wide variety of activities, such as:

-advising managers about the financial implications of project management
-explaining the financial consequences of management decisions and suggesting actions
-making strategic decisions and formulating business strategies to create wealth and shareholder value
-monitoring spending and financial control
-managing risk and business assurance
-cost determination and financial control
-evaluating existing financial information systems and suggesting improvements
-conducting internal business audits and preparing periodic financial statements for managers
-explaining the impact of the competitive landscape.

The CIMA syllabus has the following exams:

  • E1 enterprise operations

  • E2 enterprise management

  • E3 enterprise strategy

  • F1 financial operations

  • F2 financial management

  • F3 financial strategy

  • P1 performance operations

  • P2 performance management

  • P3 performance strategy

To help you focus on the relevant exam contents, we develop the CIMA ExamFOCUS Study Notes to accompany your reading efforts.

As a chartered management accountant, you need to be familiar with a wide variety of business management knowledge domains. You do not have to be an expert in each of these domains, but you need to know them well for purpose of the exam, and also for job search. In fact, from a job search site you can find job description like this one:

A chartered management accountant applies the principles of accounting to provide the financial information necessary for the planning and financial protection of organizations in the public and private sectors. They establish and maintain financial policies and management information systems, as well as liaise with management colleagues on all aspects of finance. The role combines accounting skills with business management skills.

Chartered management accountants look to the future (rather than the past, as in auditing). They analyze the performance of a business and advise on how to pre-empt problems, adapt to changing circumstances and improve value.

They may work in a finance function or within specialist departments providing financial advice and information to support strategic business decision-making and control.


This set of study notes provide you with knowledge information on the relevant business management domains. As an effective learning aid implemented in the format of study notes, the ExamFOCUS CIMA Study Notes package covers topics relevant to the nine CIMA exams. It is designed to present information in an easy-to-understand, conversational format. Notes are well-written, technically accurate and completely representative of the key information covered by the exams.



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To order this book in printed format:

CIMA Chartered Management Accountant Exam ExamFOCUS Study Notes 2011


ISBN/EAN13: 1461135362 / 978-1461135364
Binding Type: US Trade Paper
Trim Size: 8" x 10"
Language: English
Color: Black and White

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