CIMA
Chartered Institute of Management Accountants - management accounting qualification practice.
About CIMA on DigiTransact Mastermind
Chartered Institute of Management Accountants - management accounting qualification practice.
Each of the 4 CIMA skills carries its own SmartScore from 0 to 100, so progress is measured per topic rather than as one overall grade.
All 26 CIMA questions come with the written reasoning behind the answer, so a wrong attempt still teaches the method.
CIMA work is filed under Senior High, University, so you only see sets that match the stage you are studying.
Education levels covered
SHS 1 to 3 (Grades 10 to 12 / High School) - Towards the WASSCE
2 CIMA skills at this level
Tertiary and college foundations - Advanced study
2 CIMA skills at this level
Relevant curricula and exams
Based on the education levels this subject covers on the platform.
Curriculum notes are a general guide to where this work normally sits. Always check the syllabus your school or examination body is currently using.
Learning outcomes
After working through the CIMA practice sets you should be able to:
- Costing & Decision Making: Cost behaviour, budgeting and short-term decisions in CIMA style.
- Management Accounting Fundamentals: Costing, budgeting and performance management concepts for the CIMA qualification.
Sample questions
Real questions taken from the CIMA question bank, shown with the working learners see after answering.
Which costing method assigns overheads using activity drivers?
- absorption costing
- marginal costing
- activity-based costing
- standard costing
Working: ABC links overheads to the activities that cause them.
Which cost remains constant in total as output rises within the relevant range?
- Variable cost
- Fixed cost
- Marginal cost
- Stepped cost
Working: Fixed costs (e.g. rent) do not change in total with activity levels within the relevant range.
Main topics and skills
CIMA is organised into 2 topic groups covering 4 practice skills. Open any skill to read the guide and start a practice set.
CIMA Exam Practice
Exams CIMA practice prepares you for
Each page below sets out what the examination covers and links straight back to the cima skills that feed into it.
Related study guides
Accounting or finance career ahead? ACCA, CIMA and CFA open very different doors. This guide compares the thre…
The BECE decides SHS placement for every JHS graduate in Ghana. Here is a realistic, week-by-week study plan t…
Core Maths is compulsory and it fails more WASSCE candidates than any other paper. This guide breaks the sylla…
Frequently asked questions
Which education levels does CIMA cover?
The CIMA material sits at Senior High and University. Because each skill is labelled individually, a learner can work below or above their year group without losing their place.
Which parts of CIMA can I revise?
CIMA is split into 2 topic groups, among them CIMA Exam Practice and Extended Practice. Each group opens out into individual skills you can take one at a time.
How much CIMA practice can I do?
You can work through 26 CIMA questions across 4 skills, and read the worked reasoning whether you answer correctly or not.
Does this help with the WASSCE or tertiary coursework?
Skills are arranged by education level, which includes the stages leading to the WASSCE and tertiary coursework, and they are labelled Ghana GES SHS syllabus, WASSCE and Tertiary foundation coursework. Check your own syllabus for the exact topics set this year.
What does signing in add to CIMA practice?
Every CIMA skill page is readable without signing in. A free account is what lets the site save your SmartScore, remember finished skills and return you to where you stopped.
Related subjects
Free cima courses to watch alongside
Full video courses from universities and educators, free to watch and listed on their own pages here.
How this page was produced
This text was drafted with AI assistance from the questions and topics already stored on the platform. A subject-specialist review is scheduled but has not yet been recorded, so we do not claim it here.
- Written by
- DigiTransact Mastermind editorial team
- Human review
- Not yet. Subject-specialist review is scheduled; this page will say so once it has happened. See which content receives human review.
Spotted a mistake on this page? Report a content correction and we will check it against the source. You can also read our editorial policy and how we use AI and where it falls short.
Ready to master CIMA?
Pick any of the 4 CIMA skills above, answer the questions and watch your SmartScore climb.