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  • Parts and Sections in CMA Course

    Transféré par

    IPFC Cochin
    7 vues2 pages
    This document outlines codes and descriptions for topics covered in two parts. Part 1 covers financial reporting, planning, performance and control including external financial reporting, planning, budgeting and forecasting, performance management, cost management, and internal controls. Part 2 covers financial decision making including financial statement analysis, corporate finance, decision analysis, risk management, investment decisions, and professional ethics. Each part is broken down into sections that provide more specific coverage of various subtopics.

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    Parts and sections

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    This document outlines codes and descriptions for topics covered in two parts. Part 1 covers financial reporting, planning, performance and control including external financial reporting, planning, budgeting and forecasting, performance management, cost management, and internal controls. Part 2 covers financial decision making including financial statement analysis, corporate finance, decision analysis, risk management, investment decisions, and professional ethics. Each part is broken down into sections that provide more specific coverage of various subtopics.

    Droits d'auteur :

    © All Rights Reserved
    Téléchargez comme XLSX, PDF, TXT ou lisez en ligne sur Scribd
    Signaler comme contenu inapproprié
    7 vues2 pages

    Parts and Sections in CMA Course

    Transféré par

    IPFC Cochin
    This document outlines codes and descriptions for topics covered in two parts. Part 1 covers financial reporting, planning, performance and control including external financial reporting, planning, budgeting and forecasting, performance management, cost management, and internal controls. Part 2 covers financial decision making including financial statement analysis, corporate finance, decision analysis, risk management, investment decisions, and professional ethics. Each part is broken down into sections that provide more specific coverage of various subtopics.

    Droits d'auteur :

    © All Rights Reserved
    Téléchargez comme XLSX, PDF, TXT ou lisez en ligne sur Scribd
    Signaler comme contenu inapproprié
    sur 2

    PART 1

    Code Description

    P1XX Financial Reporting, Planning , Perforamance and control

    P1AX External Financial Reporting Decisios - 15%


    P1A1 Section A.1. Financial statements

    P1A2 Section A.2. Recognition, measurement, valuation, and disclosure


    P1BX Planning, Budgeting, and Forecastg - 30%
    P1B1 Section B.1. Strategic planning
    P1B2 Section B.2. Budgeting concepts
    P1B3 Section B.3. Forecasting techniques
    P1B4 Section B.4. Budget methodologies
    P1B5 Section B.5. Annual profit plan and supporting schedules
    P1B6 Section B.6. Top-level planning and analysis
    P1CX Performance Managemet - 20%
    P1C1 Section C.1. Cost and variance measures
    P1C2 Section C.2. Responsibility centers and reporting segments
    P1C3 Section C.3. Performance measures
    P1DX Cost Managemet - 20%
    P1D1 Section D.1. Measurement concepts
    P1D2 Section D.2. Costing systems
    P1D3 Section D.3. Overhead costs
    P1D4 Section D.4. Supply Chain Management
    P1D5 Section D.5. Business process improvement
    P1EX Internal Controls - 15%
    P1E1 Section E.1 Governance, risk, and compliance
    P1E2 Section E.2 Internal auditing
    P1E3 Section E.3 Systems controls and security measures

    PART 2
    Code Description
    P2XX Financial Decision Making
    P2AX Financial Statement Analysis - 25%
    P2A1 Section A.1. Basic Financial Statement Analysis
    P2A2 Section A.2. Financial Ratios
    P2A3 Section A.3. Profitability analysis
    P2A4 Section A.4. Special issues
    P2BX Corporate Finance - 20%
    P2B1 Section B.1. Risk and return
    P2B2 Section B.2. Long-term financial management
    P2B3 Section B.3. Raising capital
    P2B4 Section B.4. Working capital management
    P2B5 Section B.5. Corporate restructuring
    P2B6 Section B.6. International finance
    P2CX Decision Analysis - 20%
    P2C1 Section C.1. Cost/volume/profit analysis
    P2C2 Section C.2. Marginal analysis
    P2C3 Section C.3. Pricing
    P2DX Risk Management - 10%
    P2D1 Section D.1. Enterprise risk
    P2EX Investment Decisions - 15%
    P2E1 Section E.1. Capital budgeting process
    P2E2 Section E.2. Discounted cash flow analysis
    P2E3 Section E.3. Payback and discounted payback
    P2E4 Section E.4. Risk analysis in capital investment
    P2FX Professional Ethic - 10%
    Section F.1 Ethical considerations for management accounting and
    P2F1 financial management professionals
    P2F2 Section F.2. Ethical considerations for the organization

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