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Part 1 - CMA USA

Section A: External Financial Reporting Decisions

Understanding and preparing financial statements such as the income statement, balance sheet, and cash flow statement. Covers key accounting principles like revenue recognition and asset valuation (inventory, fixed assets, intangibles).

Section B: Planning, Budgeting, and Forecasting

Focuses on business planning methods including strategic planning, budgeting approaches (like zero-based and flexible budgeting), and forecasting tools to project future financial performance.

Section C: Performance Management

Covers how to measure and analyze business performance using tools like variance analysis, standard costing, responsibility centers, KPIs (Key Performance Indicators), and the balanced scorecard.

Section D: Cost Management

Explains cost concepts and systems such as job order costing, process costing, and activity-based costing (ABC). Also includes lean operations and ways to control and reduce costs effectively.

Section E: Internal Controls

Focuses on designing and evaluating internal control systems, understanding the COSO framework, risk management, corporate governance, and compliance with laws like Sarbanes-Oxley (SOX).

Section F: Technology and Analytics

Introduces the use of technology in accounting and finance, including data governance, cybersecurity, and the application of data analytics (descriptive, predictive, and prescriptive) and visualization tools.

External Financial Reporting Decisions - Section A - Part 1 - CMA USA.pdf

Part 1 - CMA USA - Section A External Financial Reporting Decisions

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Planning, Budgeting and Forecasting.pdf

Part 1 - CMA USA - Section B
Planning, Budgeting and Forecasting

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Performance Management.pdf

Part 1 - CMA USA -Section C Performance Management

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Cost Management | Section D | Part 1 | CMA USA.pdf

Part 1 - CMA USA - Section D
Cost Management

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Internal Control.pdf

Part 1 - CMA USA - Section E
Internal Control

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Technology and Analytics.pdf

Part 1 - CMA USA - Section F
Technology and Analytics

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Part - 2

Section A: Financial Statement Analysis

Covers techniques for analysing financial statements using ratios, trend analysis, and common-size statements. Helps assess liquidity, profitability, solvency, and overall financial performance.

Section B: Corporate Finance

Focuses on financial decision-making related to cost of capital, working capital management, raising capital, dividend policy, and corporate restructuring including mergers and acquisitions.

Section C: Business Decision Analysis

Teaches how to make sound business decisions using cost-volume-profit (CVP) analysis, marginal analysis, pricing strategies, and risk assessment techniques.

Section D: Enterprise Risk Management

Introduces identification and evaluation of financial and operational risks, and how to manage them through tools like insurance, hedging, and internal controls.

Section E: Capital Investment Decisions

Covers capital budgeting techniques such as NPV, IRR, payback period, and discounted cash flows. Helps evaluate long-term investments and strategic projects.

Section F: Professional Ethics

Focuses on the IMA’s Statement of Ethical Professional Practice, including principles like honesty, fairness, objectivity, and responsibility. Includes guidance on resolving ethical conflicts in the workplace.

Financial Statmenet Analysis.pdf

Part 2- CMA USA - Section A Financial Statement Analysis

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Corporate Finance.pdf

Part 2- CMA USA Section B Corporate Finance

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Decision Analysis.pdf

Part 2- CMA USA - Section C Business Decision Analysis

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Risk Management.pdf

Part 2- CMA USA - Section D
Enterprise Risk Management