CIMA E1 Enterprise Operations
The CIMA E1 exam covers a variety of topics that are unrelated but are all essential to the running of a successful business. There is a strong theoretical basis to this subject and it is important that students understand how to apply these theories in the 'real world'.
CIMA F1 Financial Operations
F1 builds on knowledge from paper C2 and introduces tax at a very basic level; it is not based on any tax regime. Financial reporting is a major part of the syllabus, both single company and group accounts are examined in the two ‘25-mark’ questions in section C. New financial reporting topics introduced at this level are: group accounts; construction contracts; financial instruments; and leases.