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Syllabus Overview

A core area of the F1 syllabus is the regulation and preparation of financial statements and how the information within the statements is used within an organisation. F1 focuses on how to produce financial statements whilst conforming to the international financial reporting standards. Another key topic is the importance of sourcing and managing cash and working capital. This is vital for an organisation to survive in the future and to be successful. The principles and application of businesses taxation is the final area covered in F1. The learning and knowledge gained in F1 is the platform for further learning in F2 and F3.

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 F1 objective test is designed to test 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 F1 Syllabus

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

Take a look at our New CIMA syllabus information site here

CIMA F1 Syllabus Structure