Cost Management Accounting (CMA) PART-1

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Course Content

CMA Foundation

  • Intro and Foundation – Three Statements

A. Financial Statements

A. Recognition, Measurement, Valuation and Disclosure – Assets

A. Recognition, Measurement, Valuation and Disclosure – Liabilities

A. Accounting for Income Taxes and Revenue Recognition

A. IFRS Differences

B. Strategic Planning

B. Budgeting Concepts

B. Forecasting Techniques

B. Annual Profit Plan and Supporting Schedules

B. Budget Methodologies

B. Top-level Planning and Analysis

C. Cost and Variance Measures

C. Responsibility Centers and Reporting Segments

C. Performance Measures

D. Measurement Concepts

D. Costing Systems

D. Overhead Costs

D. Supply Chain Management

D. Business Process Improvement

E. Governance, Risk, and Compliance

E. Systems Controls and Security Measures

F. Information Systems

F. Data Governance

F. Technology-Enabled Finance Transformation

F. Data Analytics

Section A Part – 1 US CMA Quiz

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