Certified Management Accountant (CMA) Part 1
Financial Reporting, Planning, Performance and Control
The Certified Management Accountant (CMA) credential is an advanced professional certification that demonstrates your command of the critical accounting and financial management skills demanded by today’s international businesses. There are two parts to the CMA exam. The Controller Institut is offering preparation courses: Preparation Course Part 1 - Financial Reporting, Planning, Performance and Control
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External Financial Reporting Decisions
- Preparation of financial statements: balance sheet, income statement, statement of changes in equity, statement of cash flows; valuation of assets and liabilities; operating and capital leases; impact of equity transactions; revenue recognition; income measurement; major differences between U.S. GAAP and IFRS.
Planning, Budgeting and Forecasting
- Strategic planning process; budgeting concepts; annual profit plans and supporting schedules; types of budgets, including activity-based budgeting, project budgeting, flexible budgeting; toplevel planning and analysis; and forecasting, including quantitative methods such as regression and learning curve analysis.
- Factors to be analyzed for control and performance evaluation including revenues, costs, profits, and investment in assets; variance analysis based on flexible budgets and standard costs; responsibility accounting for revenue, cost, contribution and profit centers; key performance indicators; and balanced scorecard.
- Cost concepts, flows and terminology; alternative cost objectives; cost measurement concepts; cost accumulation systems including job order costing, process costing, and activity-based costing; overhead cost allocation; supply chain management and business process performance topics such as lean manufacturing, ERP, theory of constraints, value chain analysis, ABM, continuous improvement and efficient accounting processes.
- Corporate governance; internal control risk; internal control environment, procedures, and standards; responsibility and authority for internal auditing; types of audits; assessing the adequacy of the accounting information system controls; and business continuity planning.
Visit http://www.imanet.org/cma-certification for further information.