CIMA - Operational Level

: LKR 125,000

: LKR 10,421

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Field : Accounting
Provider : Achievers Lanka Business School
Granting Institute : CIMA - Chartered Institute of Management Accountants
Mode of Study : Full time in Sri Lanka
Duration : 6 Months
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Operational level is the first level of the professional qualification and consists of four exams.

  • E1 Organisational Management

  • P1 Management Accounting

  • F1 Financial Reporting & Taxation

  • Operational Level Case Study


Organisational Management (E1)

Summary of syllabus    Weightage

  • Introduction to organisations    25%

  • Managing the finance function    15%

  • Managing technology and information    15%

  • Operations management    15%

  • Marketing15%

  • Managing human resources15%


Management Accounting (P1)

Summary of syllabus Weightage

  • Cost accounting systems30%

  • Budgeting25%

  • Short-term decision making30%

  • Dealing with risk and uncertainty15%


Financial Reporting & Taxation (F1)

Summary of syllabus Weightage

  • Regulatory environment for financial reporting and corporate governance10%

  • Financial accounting and reporting45%

  • Management of working capital cash, and sources of short-term finance20%

  • Fundamentals of business taxation25%


Exam sequence

  • Students must pass all Certificate level subjects before attempting the Operational level.

  • Assessment

  • Objective tests (OTQ)

  • The student has to take a 90 minutes objective test comprising of 60 questions for each subject of the Operational level. The exams are available on demand.

  • Integrated case study exam

  • The integrated case study exams are available four times a year. The duration of the exam is three hours.



  • Students who pass all three Operational level OTQ papers and the Integrated case study exam will be awarded the CIMA Diploma in Management Accounting.

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