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Syllabus Overview

The P2 syllabus has a long term focus. P2 allows you to gain a deeper insight in to costs and the drivers of costs. This will build your knowledge and provide you with the skills needed to analyse, plan and manage costs. In doing so, it will support the implementation of the organisational strategy. P2 also demonstrates how to control and manage business performance within short term budgets and in the context of longer term strategy. In addition, P2 will focus on decision making within an organisation and the management of risks related to those decisions. The learning and knowledge gained in P2 is the platform for further learning in P3.

Syllabus Structure

The syllabus comprises the following  topics and study weightings:
















Assessment Strategy

You will be assessed through a computerised objective test. The duration of the test will be 90 minutes and will consist of 60 equally weighted questions. This equates to 90 seconds per question. However, some questions may take a little longer than others. All learning areas of the syllabus will be covered in the 60 questions therefore it is important that you revise all topics for the exam. The topic weighting mentioned above will also be reflected in the test. The P2 objective test is designed to test your analysis and evaluation in addition to your knowledge, comprehension and application. The pass mark for the test is 70%.

Every test is randomly generated by a computer therefore the questions are presented in no specific order and it is important to highlight that each student will be taking a different test.


This test will be formatted in a number of different ways. Examples of potential formats are as follows:

  1. Multiple choice/Multiple response - You will be given several answers and you will be required to select the correct answer/answers.
  2. Drop down lists - When clicking  on the drop down list you will be given a list of several different answers. You will be required to select the correct one.
  3. Drag and drop - You will be asked to move an object/label to another location.
  4. Hot spot - This requires you to identify an area on an image by clicking on it.


The results will be readily available on completion of the test. You will also be given feedback alongside your mark. This is particularly useful to students that have been unsuccessful as they will be able to identify areas for improvement.




CIMA P2 Advanced Management Accounting - Syllabus Information

Want more information on the updated 2015 syllabus and how this affects you?


Take a look at our New CIMA syllabus information site here

P2 Syllabus Structure