2. What is CIMA? The Chartered Institute of Management Accountants (CIMA) is a United Kingdom-based professional body offering training and qualification in management accountancy and related subjects, focused on accounting for business; together with ongoing support for members.

3. Certifications: C ima divided into 3 study levels: Operational level:  P1 Management Accounting  E1 Organisational Management  F1 Financial Reporting and Taxation Management level:  P2 Advanced Management Accounting  E2 Project and Relationship Management  F2 Advanced Financial Reporting Strategic level:  P3 Risk Management  E3 Strategic Management  F3 Financial Strategy Certificate in business accounting  C01 Fundamentals of Management Accounting  C02 Fundamentals of Financial Accounting  C03 Fundamentals of Business Mathematics  C04 Fundamentals of Business Economics  C05 Fundamentals of Ethics, Corporate Governance and Business Law Gateway route:  G1 Management Accountant Gateway F urther Study

4. Cima E1 Organisational Management: Organisational management is a common management style for modern small businesses. The Organisational method allows managers to break down the entire operation of a department into several phases.

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6. Question No 1: Reck and Long's strategic. positioning tool measures the contribution of which ONE of t he following Organisational functions? A. Quality control and assurance B. Purchasing and supply C. The management of systems D. The management of human resources Answer: B

7. Question No 2: Which ONE of the following is NOT A. feature of A. service? A. Intangibility B. Immediate consumption C. Inventory management D. Involvement of the consumer Answer: C

8. Question No 3: Mintzberg's design of an effective organisation does NOT include which ONE of the foll owing categories? A. Techno structure B. Outsource partners C. Operating core D. Strategic. apex Answer: B

9. Question No 4: When government regulation and restriction is absent the effect is A. Protectionism. B. Economic. nationalism. C. Liberalisation. D. A mixed economy Answer: C

10. Question No 5: Which ONE of the following characteristics is NOT normally associated with A. Non-Gov ernmental Organisation (NGO)? A. Furthering humanitarian causes B. Championing social causes C. Making profits D. Exercising independence Answer: C

11. Question No 6: Under an ABC. inventory management system which ONE of the following items should be monitored most closely? A. 'A' classified items B. 'B' classified items C. 'C' classified items D. All items equally Answer: A

12. Question No 7: Under an ABC. inventory management system which ONE of the following items should be monitored most closely? A. 'A' classified items B. 'B' classified items C. 'C' classified items D. All items equally Answer: A

13. Question No 8: A. The stock market B. Government regulation C. Multinationals D. Supply and demand Answer: D

14. Question No 9: A. High levels of consumption tax B. Subsidies for domestiC. (home) producers C. Customs duties D. Embargoes Answer: A

15. Question No 10: A lean approach is associated with which ONE of the following? A. Supply sourcing strategies B. Demographic profiling C. Employee selection criteria D. Removal of waste Answer: D

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