Certified Management Accountant (CMA) Part 2

Financial Decision Making

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 2 – Financial Decision Making

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Course content

Financial Statement Analysis

  • Calculation and interpretation of financial ratios; evaluate performance utilizing multiple ratios; market value vs. book value; profitability analysis; analytical issues including impact of foreign operations, effects of changing prices and inflation, off- balance sheet financing, and earnings quality.

Corporate Finance

  • Types of risk; including credit, foreign exchange, interest rate, market, and political risk; capital instruments for long-term financing; initial and secondary public offerings; dividend policy; cost of capital; working capital management; raising capital; managing and financing working capital; mergers and acquisitions; and international finance.

Decision Analysis

  • Relevant data concepts; cost-volume-profit analysis; marginal analysis; make vs. buy decisions; income tax implications for operational decision analysis; pricing methodologies including market comparable, cost-based and value-based approaches.

Risk Management

  • Types of risk including business, hazard, financial, operational, strategic, legal compliance and political risk; risk mitigation; risk management; risk analysis; and ERM.

Investment Decisions

  • Cash flow estimates; discounted cash flow concepts; net present value; internal rate of return, discounted payback; payback; income tax implications for investment decisions; risk analysis; and real options.

Professional Ethics

  • Ethical considerations for management accounting professionals and for the organization.

What is included

  • Preparation of part 2 of the CMA exam
  • Individual coaching and training with experienced trainers holding the CMA credential
  • Extensive exam preparation materials from Wiley (Wiley CMA Learning System Part 2)

Additional requirements (not included)

  • Membership at Controller Institut & IMA
  • Registration for the exams at IMA

Further courses

Preparation Course Part 1 - Financial Reporting, Planning, Performance and Control

Visit http://www.imanet.org/cma-certification for further information.

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