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Other General Help and Advice

Study Tips From Students

Great advice from current and former students on the most effective ways to revise the course content

5 Tips on how to Reduce Stress and Improve Focus

Tips on how to minimize stress and improve focus leading up to your exams.

Benefits of Peer Learning

An interesting article highlighting the benefits of studying with peers

*These links are to the CIMA website which will require you to log-in using your CIMA Connect details.

F1 Transition Guide *

A useful article showing the key changes between the 2010 and 2015 F1 syllabus.

Five Must knows about the 2015 syllabus

Essential points regarding the syllabus.

Operational Transition Video

A helpful video that provides information for those students that are affected by the changing syllabus.

Approaching Objective Test Questions

Beneficial information on what you can expect and how to approach the objective test questions.

Objective Test Style and Format *

A helpful insight into the different ways the questions will be formatted.

Regulatory Environment for Financial Reporting and Corporate Governance


Financial Accounting and Reporting

Management of Working Capital, Cash and Sources of Short-term Finance

Fundamentals of Business Taxation

CIMA F1 Financial Reporting and Taxation -  Free Exam Resource Page

We've compiled a great selection of useful resources from all over the internet to help you to prepare for the CIMA Operational Exams

Go to and sign up for free access to CIMA Study Texts and practice questions for the CIMA F1 exam.

CIMA F1 Syllabus Topic

Regulatory Environment for Financial Reporting and Corporate Governance

CIMA Syllabus Weighting


Published Accounts

Free CIMA Operational Study Text

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 CIMA Exam Study Texts

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A three minute video from London School of Business and Finance (LSBF) that explains the key facts relating to Published Accounts and gives examination tips in a simple to remember format.

Qualitative Characteristics of Financial Information

An eight minute video that explains the objectives and qualities of financial information. It also identifies the importance of financial information for decision making by investors and creditors. In addition it compares principles vs. rules in accounting standards.

Independent Auditors Report


A five minute video about the production of Auditor Reports. It identifies the 5 gates that are necessary to conduct an audit and details the components of each of these requirements by using a report. Auditor Reports is an important topic to revise for the CIMA Operational exams.


Explains the concept of Ethics in the context of business, the myths in business ethics and its role in decision making. It also identifies the relationship between morales, values and ethics. This compliments the Ethics topic outlined in the Astranti CIMA F1 Study Text.

A useful article from the United Nations Economic and Social Commission for Asia and Pacific. It defines and explains the characteristics of good governance and identifies that in many organisations and parts of the world there is a need for improvements in standards of governance.

CIMA F1 Syllabus Topic

Financial Accounting and Reporting

CIMA Syllabus Weighting


Financial Statements

Study Texts for Kindle

An interesting article about ten common notes to the Financial Statements. It gives a brief summary of each with helpful examples.

Accounting Policies, Changes in Accounting, Estimates and Errors

A one page summary that shows the definition, principles and disclosure requirements of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. This is a very useful format for revision.

Non-current Assets held for sale and Discounted Operations

Construction Contracts

Details how to treat non-current assets when they are sold through the reclassification of a non-current assets to a current asset.

Operating Segments

A comprehensive article that explains how Construction Contracts should be treated in financial statements when they go across more than one financial period.

A technical summary of IFRS 8: Operating Segments. It establishes the principles of Operating Segments and how they should be applied to the financial information provided by an organisation.

Value Measurement

This video explains IFRS 13 Fair Value Measurement, how to define it and provides a framework for applying it.

Group Accounting

This video defines the basic terms used in Group Accounting and provides a road map of the IFRS standards relating to consolidated accounting. This compliments the Group Accounting section outlined in th Astranti CIMA F1 Study Text.

Discusses how to measure net asset valuation between the acquisition of a subsidiary and consolidation of the financial information.

This article covers various consolidated financial statements that contains illustrations and answers. It also includes a good conclusions and tips that can be useful in your preparation for your CIMA F1 exams.

A well-structured article that outlines the basic steps for consolidating group accounts. This is useful background information that will support your revision for the CIMA F1 Objective Test.

CIMA F1 Syllabus Topic

Management of Working Capital, Cash, and Sources of Short-term Finance

CIMA Syllabus Weighting


Working Capital Management

60 Challenging Objective Test Style Questions in each CIMA Mock exam

An interesting video that explains and defines Working Capital. It demonstrates that through effective Working Capital Management a business can release liquidity and improve efficiency. It uses animated examples to show how this can be achieved.

An interesting article relating to Best-Practice Working Capital Management. It defines Working Capital and explains the importance and benefits from managing it effectively. It includes examples of techniques for optimising inventories, receivables, and payables.

This article identifies three Working Capital Management strategies - Conservative, Aggressive and Matching. It discusses profitability and risk in the context of short and long term financing of a business.

CIMA F1 Syllabus Topic

Fundamentals of Business Taxation

CIMA Syllabus Weighting


Categories of Tax

This video describes the purposes and types of taxation. It gives examples of taxes from the United States including income, sales, payroll, property, sin, and license taxes. Tax is very important topic in the CIMA operational exams so curucial to have a good understanding of the subject.

Tax Rate Structure

Comprehensive explanation of tax bases, tax rates, and tax structures. It includes examples throughout which will be very useful for the preparation for your F1 CIMA exam.

Operational Online Masterclass Recordings

Tax Evasion and Avoidance

A UK Government article that details the background to Tax Evasion and Avoidance. It also identifies the key actions that are being taken to address the issue.

F1 Technical Articles from CIMA Connect

This is a summary table of key articles from CIMA Connect. You will find these a helpful addition to the Astranti resources above.

If you’ve found any other resources yourself why not share them on the discussion board below, students perform at their best when they are all helping each other out!

Like our CIMA Operational Students Facebook Page





There are plenty more hints and tips in addition to other information available on our Operational Facebook page. This page is specifically tailored to those students sitting the E1, F1, P1 and Case Study Exam.

F1 Financial Reporting and Taxation Complete Course - The Full Package

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Astranti CIMA Study Text Kindle Edition - works with any Kindle device and can also be accessed through smart phones, tablets and computer devices via the Kindle app!

Prepare for the CIMA Exams and perfect your exam technique using our realistic mock exams, written carefully to simulate the real CIMA exams.

Quickly revise the key areas of the syllabus alongside a qualified CIMA Tutor in our online masterclass.