Syllabus
CMA Certified Management Accountant Exam Prep Course
107 lessons. Online and self-paced.
External Financial Reporting Decisions
Interpret financial statements and apply recognition and measurement principles to external reporting decisions.
- 1Financial Position and Income Statements
- 2Equity Statement Transaction Flows
- 3Cash Flow Statement Preparation
- 4Consolidated Financial Statements
- 5Integrated Reporting and Value Creation
- 6Receivables and Credit Loss Measurement
- 7Inventory Recognition and Valuation
- 8Investment Security Accounting
- 9Long-Lived Asset Measurement
- 10Liability Recognition and Valuation
- 11Equity Transaction Accounting Effects
- 12Revenue Recognition and Income Measurement
Planning Budgeting and Forecasting
Translate strategy into forecasts, operating budgets, and integrated financial projections.
- 13Strategic Analysis and Goal Alignment
- 14Budget Process and Resource Allocation
- 15Regression Forecasts and Model Limits
- 16Learning Curve Forecast Calculations
- 17Expected Value Forecast Decisions
- 18Budgeting Method Selection Decisions
- 19Flexible Budget Cost Behavior
- 20Operating Budget Schedule Linkages
- 21Cash Financing and Capital Budgets
- 22Integrated Pro Forma Financial Planning
Performance Management
Explain performance deviations and evaluate responsibility centers using financial and nonfinancial measures.
- 23Standard Costs and Exception Reporting
- 24Direct Material Variance Analysis
- 25Direct Labor Variance Analysis
- 26Overhead Spending and Volume Variances
- 27Sales Variance and Performance Reconciliation
- 28Responsibility Centers and Segment Reporting
- 29Transfer Pricing and Goal Congruence
- 30Product Customer and Unit Profitability
- 31Investment Center Return Measures
- 32Balanced Scorecards and Performance Indicators
Cost Management
Measure product and service costs and evaluate opportunities to improve process efficiency.
- 33Cost Classification and Measurement Bases
- 34Absorption and Variable Costing Reconciliation
- 35Job and Process Costing
- 36Activity-Based Costing
- 37Overhead and Service Cost Allocation
- 38Joint and By-Product Cost Allocation
- 39Lean Supply Chains and Capacity
- 40Process Improvement and Quality Costs
Internal Controls
Evaluate governance, control design, testing, and security measures that support reliable operations and reporting.
- 41Governance Roles and Control Environment
- 42Safeguarding Controls and Risk Assessment
- 43Control Testing and Deficiency Remediation
- 44External Audit and Control Reporting
- 45General Technology Control Design
- 46Application and Transaction Control Design
- 47Backup Recovery and Business Continuity
Technology and Analytics
Evaluate finance systems, govern organizational data, and use analytics to support decisions.
- 48Accounting ERP and Performance Systems
- 49Data Governance and Lifecycle Management
- 50Data Protection and Breach Controls
- 51System Development Lifecycle Controls
- 52Finance Automation and Innovative Applications
- 53Analytics Method Selection
- 54Predictive Model Interpretation
- 55Business Intelligence and Data Mining
- 56Data Visualization and Decision Communication
Financial Statement Analysis
Evaluate financial condition, profitability, and earnings quality through comparative analysis and reporting adjustments.
- 57Common-Size and Trend Analysis
- 58Liquidity and Short-Term Solvency
- 59Leverage and Debt Coverage
- 60Activity Ratios and Asset Efficiency
- 61Profitability and Market Ratio Analysis
- 62Revenue Cost and Expense Drivers
- 63Earnings Quality and Income Concepts
- 64Foreign Exchange Financial Statement Effects
- 65Inflation and Accounting Change Effects
Corporate Finance
Evaluate financing, investment risk, working capital, and international financial alternatives.
- 66Financial Risk and Expected Returns
- 67Interest Rates and Security Valuation
- 68Derivative Instruments and Risk Exposure
- 69Component and Weighted Capital Costs
- 70Capital Markets and Financing Instruments
- 71Dividend and Share Repurchase Decisions
- 72Working Capital and Cash Management
- 73Receivables and Inventory Investment Decisions
- 74Short-Term Credit Cost Comparisons
- 75Mergers Acquisitions and Corporate Restructuring
- 76Exchange Exposure and Trade Financing
Business Decision Analysis
Use contribution analysis, relevant costs, and pricing economics to select profitable operating alternatives.
- 77Contribution Margin and Breakeven Calculations
- 78Target Profit and Operating Sensitivity
- 79Multiproduct Breakeven and Sales Mix
- 80Relevant Costs and Opportunity Costs
- 81Special Orders and Incremental Pricing
- 82Make or Buy Sourcing Decisions
- 83Sell or Process Further Decisions
- 84Segment Addition and Elimination Decisions
- 85Constrained Capacity and Product Mix
- 86Cost-Based and Market-Based Pricing
- 87Target Costing and Profit Planning
- 88Price Elasticity and Revenue Effects
- 89Market Structure and Life-Cycle Pricing
Enterprise Risk Management
Identify enterprise risks and evaluate coordinated responses consistent with organizational objectives.
- 90Enterprise Risk Categories and Objectives
- 91Risk Identification and Exposure Mapping
- 92Risk Likelihood and Impact Assessment
- 93Risk Mitigation and Response Selection
- 94Enterprise Risk Monitoring and Integration
Capital Investment Decisions
Estimate investment cash flows and compare capital projects using discounted and nondiscounted methods.
- 95Capital Budgeting Process and Discount Rates
- 96Incremental After-Tax Project Cash Flows
- 97Net Present Value and Payback
- 98Internal Rate of Return Comparisons
- 99Investment Sensitivity and Scenario Decisions
Professional Ethics
Apply professional standards and organizational ethical principles to financial management dilemmas.
- 100Ethical Reasoning and Stakeholder Decisions
- 101Business Fraud and Fraud Triangle
- 102IMA Ethical Principles and Standards
- 103Ethical Conflict Evaluation and Resolution
- 104Ethical Culture Leadership and Compliance
- 105Ethical Conduct Across Jurisdictions
- 106Sustainability and Social Responsibility Decisions
- 107Data Ethics and Analytical Accountability