Details
Outline
The CMA exam is organized into two parts, which can be taken in any order. Each exam part is four hours in length and includes 100 multiple-choice questions and two 30-minute essay questions.
Review Course for CMA Part 1:
Financial Reporting, Planning, Performance, and Control(FRPPC)
The Institute of Management Accountants (IMA) Content Specification Outline for the Financial Reporting, Planning, Performance, and Control exam consists of the following 5 sections:
»» Section A: External Financial Reporting Decisions (15% of the exam)
»» Section B: Planning, Budgeting and Forecasting (30% of the exam)
»» Section C: Performance Management (20% of the exam)
»» Section D: Cost Management (20% of the exam)
»» Section E: Internal Controls (15% of the exam)
This 5-day course combines lectures, in-class discussions, quizzes, and exam simulations to prepare participants to pass the Part 1 exam. The outline for the Part 1 review course is directly aligned with the IMA's Content Specification Outline.
Section A: External Financial Reporting Decisions
»» Financial statements
»» Recognition, Measurement, Valuation, and Disclosure
Section B: Planning, Budgeting, and Forecasting
»» Strategic Planning
»» Budgeting Concepts
End of day exam simulation
Section C: Planning, Budgeting, and Forecasting (continued)
»» Forecasting Techniques
»» Budgeting Methodologies
»»Annual Profit Plan
»» Top Level Planning and Analysis
End of day exam simulation
Section D: Performance Management
»»Cost and Variance Measures
»» Responsibility Centers and Reporting Segments
»» Performance Measures
End of day exam simulation
»»Measurement Concepts
»»Costing Systems
»»Overhead Costing
»» Supply Chain Management
End of day exam simulation
Section F: Cost Management (continued)
»» Business Process Improvement
Section G: Internal Controls
»»Governance, Risk, and Comppliance
»» Internal Auditing.
»» Systems Controls and Security Measures
End of day exam simulation
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