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CMA Part 1 – Detailed Course
01. Introduction to CMA Part 1
About CMA US & Part 1 Exam
Sample Lesson
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About CMA US & Part 1 Exam
4 Topics
01. CMA US Part 1 Exam Guide
02. Part 1 – Syllabus Guide
03. CMA US Important Resources | Handbook | LOS | Content Outline | Syllabus | Rules | Work Experience
04. Syllabus Changes for September 2024 Onwards
A. External Financial Reporting Decisions – 15%
A0. About P1 – Sec A
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A0. About P1 – Sec A
1 Topic
Part 1 – Section A: Introduction to the Section A of Part 1
A1. Financial Statements
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A1. Financial Statements
4 Topics
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11 Tests
A 1.1 – Financial statements – Users, Components & Limitations
Concepts of Accounting
Balance Sheet
Income Statement
Equity Statement
Cash Flow Statements
Financial Statements – Other Than Statement of Cash Flows
Financial Statements – Statement of Cash Flows
A 1.2 – Consolidated Financial statements U.S. GAAP
Equity Method
Consolidated Financials
A 1.3 – Integrated Reporting
Integrated Reporting
Financial Statements – Integrated Reporting
A1. Revision Lectures
A2. Recognition, measurement, and valuation
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A2. Recognition, measurement, and valuation
6 Topics
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15 Tests
A.2.1 – Asset valuation (Current Assets)
Accounts Receivables
Inventory Basics
Inventory – Cost Flow
Inventory – Valuation
A.2.2 – Asset valuation (Non-Current Assets)
PPE
Intangible Assets
Impairment and Disposal
Leases
Income Taxes
Investments in Equities
Investments in Debt Securities
A.2.3 – Valuation of liabilities
Bonds and NCL
Liabilities
A.2.4 – Revenue recognition
Revenue
Revenue Over Time
A.2.5 – Equity transactions
A.2.6 – GAAP – IFRS differences
Section A – Tests
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Section A – Tests
2 Tests
P1 – Sec A – ESP 24
P1 – Sec A – H
B. Planning, Budgeting and Forecasting – 20%
B0. About P1 – Section B
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B0. About P1 – Section B
1 Topic
Part 1 -Section B: Planning, Budgeting, and Forecasting – Introduction & Overview
B1. Strategic Planning
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B1. Strategic Planning
1 Test
P1 – B1
B2. Budgeting Concepts
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B2. Budgeting Concepts
3 Tests
Roles of Budgets and the Budgeting Process
Budgeting and Standard Costs
The Master Budget
B3. Forecasting Techniques
B4. Budgeting Methodologies
B5. Annual Profit Plan and Supporting Schedules
B6. Top-level Planning and Analysis
Section B – Tests
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Section B – Tests
1 Test
P1 – Sec B – ESP 22
C. Performance Management – 20%
C0. About P1 – Section C
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C0. About P1 – Section C
1 Topic
Part1 – Section C: Performance Management; Introduction, Overview and Topics Summary
C1. Cost and Variance Measures
C2. Responsibility Centers and Reporting Segments
C3. Performance Measures
Section C – Tests
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Section C – Tests
1 Test
P1 – Sec C – ESP 22
D. Cost Management – 15%
D0. About P1 – Section D
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D0. About P1 – Section D
1 Topic
Part 1 – Section D: Cost Management – Introduction & Overview
D1. Measurement Concepts
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02. Part 1 – Syllabus Guide
CMA Part 1 – Detailed Course
About CMA US & Part 1 Exam
02. Part 1 – Syllabus Guide
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