CMA PART1

The objective of financial reporting is to provide financial information about a company that is useful for making decisions about providing resources to the company.

Study Unit 1: A.1. The Financial Statements, the Balance Sheet
Study Unit 2: A.1. Comprehensive Income and the Income Statement
Study Unit 3: A.1. The Statement of Comprehensive Income
Study Unit 4: A.1. Statement of Owners’ Equity and Notes to FS

Balance sheet

Study Unit 5: A.1. Statement of Cash Flows – Introduction
Study Unit 6: A.1. Operating Activities, the Indirect Method
Study Unit 7: A.1. Investing and Financing Activities, SCF Disclosures
Study Unit 8: A.1. Integrated Reporting
Study Unit 9: A.2. Accounts Receivable
Study Unit 10: A.2. Inventory and Inventory Tracking Methods
Study Unit 11: A.2. Inventory Count, Errors, and Valuation

Balance sheet

Study Unit 12: A.2. Investments Overview, Debt Securities
Study Unit 13: A.2. Equity Investments
Study Unit 14: A.2. Business Combinations and Consolidations
Study Unit 15: A.2. Recording Fixed Assets
Study Unit 16: A.2. Depreciation of Fixed Assets and Impairment
Study Unit 17: A.2. Intangible Assets

Balance sheet

Study Unit 18: A.2. Reclassification of Short-Term Liabilities
Study Unit 19: A.2. Warranties
Study Unit 20: A.2. Accounting for Income Taxes
Study Unit 21: A.2. Leases
Study Unit 23: A.2. Common Stock
Study Unit 24: A.2. Preferred Stock
Study Unit 25: A.2. Treasury Stock and Classification of Shares

The objective of the revenue recognition standard in ASC 606 is to provide a single, comprehensive revenue recognition model for all contracts with customers to improve comparability across industries, jurisdictions, and capital markets.

Study Unit 26: A.2. Revenue Recognition
Study Unit 27: A.2. Right of Return and Consigned Goods
Study Unit 28: A.2. Long-Term Contracts
Study Unit 29: A.2. US GAAP / IFRS Differences
Study Unit 30: A.2. Income Measurement

Study Unit 15: A.2. Recording Fixed Assets
Study Unit 16: A.2. Depreciation of Fixed Assets and Impairment
Study Unit 17: A.2. Intangible Assets

Study Unit 18: A.2. Reclassification of Short-Term Liabilities
Study Unit 19: A.2. Warranties
Study Unit 20: A.2. Accounting for Income Taxes
Study Unit 21: A.2. Leases
Study Unit 23: A.2. Common Stock
Study Unit 24: A.2. Preferred Stock
Study Unit 25: A.2. Treasury Stock and Classification of Shares

Study Unit 26: A.2. Revenue Recognition
Study Unit 27: A.2. Right of Return and Consigned Goods
Study Unit 28: A.2. Long-Term Contracts
Study Unit 29: A.2. US GAAP / IFRS Differences
Study Unit 30: A.2. Income Measurement

Study Unit 1: B.1. Strategic Planning: Overview, Mission, and Goals
Study Unit 2: B.1. Analyzing External and Internal Environments
Study Unit 3: B.1. Formulating and Implementing Strategies
Study Unit 4: B.1. Other Planning Tools

Study Unit 5: B.2. Budgeting Concepts
Study Unit 6: B.2. Establishing Standards

Study Unit 7: B.3. Forecasting Techniques, Regression Analysis
Study Unit 8: B.3. Learning Curves
Study Unit 9: B.3. Probability

Study Unit 10: B.4. Budget Methodologies
Study Unit 11: B.5. Annual Profit Plan and Supporting Schedules
Study Unit 12: B.5. Preparing the Budget
Study Unit 13: B.5. Ongoing Budgetary Reporting

Study Unit 14: B.5. Answering Budgeting Calculation Questions
Study Unit 15: B.6. Top-Level Planning and Analysis

Study Unit 1: C.1. Introduction to Cost and Variance Measures
Study Unit 2: C.1. Direct Material Variances
Study Unit 3: C.1. Direct Labor Variances
Study Unit 4: C.1. Multiple Input or Multiple Class Variances

Study Unit 5: C.1. Overhead Variances
Study Unit 6: C.1. Sales Variances
Study Unit 7: C.1. Market Variances

Study Unit 8: C.2. Responsibility Centers
Study Unit 9: C.2. Contribution Income Statement for Evaluation
Study Unit 10: C.2. Transfer Pricing

Study Unit 11: C.3. Performance Measures, ROI, and RI
Study Unit 12: C.3. Multiple Performance Measures

Study Unit 1: D.1. Measurement Concepts, Classification of Costs
Study Unit 2: D.1. Costing Methods
Study Unit 3: D.1. Cost of Goods Sold and Manufactured
Study Unit 4: D.1. Joint Product Costing
Study Unit 5: D.1. Byproduct Costing

Study Unit 6: D.2. Costing Systems, Process Costing
Study Unit 7: D.2. Take a Break! deleted for the September/October 2024 and later exams
Study Unit 8: D.2. Job-Order and Life-Cycle Costing

Study Unit 9: D.3. Overhead Costs and Allocation
Study Unit 10: D.3. Accounting for Overhead
Study Unit 11: D.3. Activity-Based Costing
Study Unit 12: D.3. Variable and Absorption Costing

Study Unit 13: D.3. Shared Service Cost Allocation: Single
Study Unit 14: D.3. Shared Service Cost Allocation: Multiple
Study Unit 15: D.3. Estimating Fixed and Variable Costs

Study Unit 16: D.4. Supply Chain and Lean Resource Management
Study Unit 17: D.4. Just-In-Time Systems and MRP, MRPII, ERP
Study Unit 18: D.4. Capacity Level and Management Decisions

Study Unit 19: D.5. Business Process Improvement, the Value Chain
Study Unit 20: D.5. Process Analysis
Study Unit 21: D.5. Quality

Study Unit 1: E.1. Governance Principles
Study Unit 2: E.1. Hierarchy of Corporate Governance
Study Unit 3: E.1. Introduction to Internal Controls
Study Unit 4: E.1. Transaction Controls

Study Unit 5: E.1. Safeguarding Controls
Study Unit 6: E.1. FCPA and Sarbanes-Oxley
Study Unit 7: E.1. External Audit Opinions

Study Unit 8: E.2. System Controls
Study Unit 9: E.2. Internet Security
Study Unit 10: E.2. Business Continuity Planning

Study Unit 1: F.1. Information Systems
Study Unit 2: F.1. Transaction Cycles
Study Unit 3: F.1. Databases
Study Unit 4: F.1. Enterprise Resource Management
Study Unit 5: F.1. Data Warehouse, Data Mart, Data Lake, and EPM

Study Unit 6: F.2. Data Governance
Study Unit 7: F.2. Data Life Cycle and Records Management
Study Unit 8: F.2. Cyberattacks
Study Unit 9: F.2. Defenses Against Cyberattacks

Study Unit 10: F.3. Technology-Enabled Finance Transformation
Study Unit 11: F.3. Artificial Intelligence
Study Unit 12: F.3. Cloud Computing
Study Unit 13: F.3. Blockchain and Smart Contracts

Study Unit 14: F.4. Data Analytics
Study Unit 15: F.4. Data Mining
Study Unit 16: F.4. Types of Data Analytics
Study Unit 17: F.4. Analytic Tools-Sensitivity and Simulation Analysis
Study Unit 18: F.4. Visualization or Visual Discovery

(1)Final Review

(2)Final Review

(3)Final Review