معلومات هامة عن شهادة cma

PART 1: Business Analysis 1. Microeconomics 1.1 Demand 1.2 Supply 1.3 Market Equilibrium and Pricing 1.4 Production and the Costs of Economics Resources 1.5 Market Structure 1.6 Antitrust 2. Macroeconomic 2.1 GDP and Business Cycles 2.2 Keynesian (Fiscal) Economics 2.3 Money and the Economy 2.4 Unemployment, Inflation, Government, and Economic Growth 3. International Business Environment 3.1 Advantages of Trade 3.2 Trade Barriers 3.3 Foreign Currency Rates and Markets 3.4 Balance of Payment 3.5 International Institutions and Agreements 4. Risk Assessment and Internal Control 4.1 Control Environment 4.2 Control procedures 4.3 Foreign corrupt practices act 4.4 System controls 5. Internal Auditing 5.1 Nature of internal auditing 5.2 Scope of internal auditing services 5.3 Detection and prevention of fraud 5.4 Operational auditing 5.5 Internal audit reports 5.6 Flowcharting 6. Decision Making Under Uncertainty 6.1 Probability 6.2 Expected Value 7. Linear Programming (linear programming) 8. Other Quantitative Methods 8.1 Network analysis (project scheduling) 8.2 Forecasting 8.3 Simulation and sensitivity analysis 9. The Accounting Standard-Setting Environment
9.1 External financial statement: Users and their needs 9.2 Basic financial statements 9.3 Development of accounting standards 9.4 Limitations of financial statement information 9.5 Audit reports 10. Financial Statement Analysis 10.1 Ratio analysis 10.2 Limitation of ratio analysis 10.3 Comparative analysis 10.4 Effects of changing price levels PART2 CMA - Management accounting and reporting 1. Cost and managerial accounting terminology 2. Process costing and overhead 2.1.1 Process costing (minute step of cost law) 2.1.2 Equivalent units of production (product cost share) 2.1.3 Overhead allocation 3. Other product costing topics 3.1 Activity-Based-Costing (ABC) 3.2 Service cost allocation 3.3 Job-order costing 3.4 Other cost accumulation systems 4. Cost behavior 4.1 Cost-volume-profits (CVP) analysis 4.2 Variable and absorption costing (variable cost law and complete cost law) 4.3 Joint products and by-products 5. Budgeting 5.1 Budgeting 5.2 Types of budgets 5.3 Budget reports 5.4 Flexible vs. fixed budgets 5.5 Other budgeting concepts 6. Quality, the balanced scorecard, and control 6.1 Quality consideration (total quality management) 6.2 Benchmarking 6.3 The balanced scorecard 7. Standard costs and variance analysis (standard cost and variance analysis) 7.1 Standard costs and variance 7.2 Direct materials variance 7.3 Direct labor variance 7.4 Overhead variance
7.5 Variances in the ledger accounts 7.6 Sales variances 8. Responsibility accounting (responsibility accounting) 8.1 Responsibility centers 8.2 Contribution approach 8.3 Performance measurement 8.4 Transfer pricing 8.5 Common costs 9. Information systems I 9.1 Systems overview 9.2 Systems development and design 9.3 Computer software 9.4 Basic data structures 10. Information systems II 10.1 Processing modes 10.2 Databases 10.3 Data communications and network 10.4 Electronic commence 10.5 Artificial intelligence (artificial intelligence) 11. Conceptual framework 11.1 Conceptual framework underlying financial accounting 11.2 Recognition issues 11.3 Assumptions , principles and limitations 12. Financial statements 12.1 Users of financial statements 12.2 Balance sheet 12.3 Income statement 12.4 Statement of cash flows 12.5 Selected disclosures 13. Current assets and investments 13.1 Cash, cash equivalents and marketable securities 13.2 Receivables 13.3 Inventory 13.4 Investment (Current and Long-term) 14. Long-lived assets 14.1 Property, plant and equipment 14.2 Intangible assets 15. Liabilities 15.1 Current liability, accruals and deferred revenues 15.2 Contingent liability and commitments 15.3 Long-term liabilities
16. Liabilities-special issues 16.1 Lease 16.2 Pensions and other postretirement benefits 16.3 Deferred income taxes 17. Equity 17.1 Equity 17.2 Issuance and retirement of stock 17.3 Dividends 17.4 Retained earning entries 17.5 Accounting for treasury stocks 17.6 Stock rights 18. Other income items 18.1 Discontinued operations 18.2 Extraordinary items 18.3 Accounting changes 18.4 Earnings per share (EPS) 18.5 Early extinguishment of debt 18.6 Foreign currency issues 18.7 Other reporting items 19. Other reporting issues 19.1 Business combinations 19.2 Accounting for business combinations 19.3 Consolidated financial statements 19.4 Segment reporting 19.5 Derivatives and hedging (grows tool and a set of time) 20. SEC requirements and audit committees 20.1 The SEC and its reporting standards 20.2 The annual report 20.3 Audit reports 20.4 The audit committee and Sarbanes-Oxley PART2 CFM-Corporate financial management 1. The accounting standard-setting environment 2. Working capital policy and management 3. Long-term capital financing 4. Financial markets and interest rates 5. Investment banking and commercial banking 6. Financial statement analysis 7. Business combination and restructuring 8. Risk management 9. External financial environment 10. Employee benefit plans and deferred taxes PART 3 Strategic management
1. Strategic planning 1.1 Nature of strategic planning process 1.2 Structure analysis of industries 1.3 Planning premises and objectives 1.4 Programs and budgets 1.5 Types of plans and general principles 1.6 Planning aids and pitfalls 2. Manufacturing paradigms and process performance 2.1 The nature of strategic planning and control 2.2 Strategic planning and control techniques 2.3 Surveillance of control systems 2.4 Quality considerations 2.5 Benchmarking 2.6 Multiple measures of performances 3. Working capital finance 3.1 Financial management 3.2 Cash management 3.3 Marketable securities management 3.4 Receivables management 3.5 Inventory management 3.6 Short-term credit 4. Capital structure finance 4.1 Financial ratios to evaluate capital structure finance 4.2 Sources of long-term financing 4.3 Dividend policy 5. Risk and return 5.1 Investment risk 5.2 Derivatives and hedging 5.3 Financing risks 6. Decision analysis 6.1 The decision-making process 6.2 Decision-making and marginal analysis 6.3 Pricing 7. Cost-Volume-Profit analysis 7.1 Cost-Volume-Profit analysis 7.2 Applications 8. Capital budgeting 8.1 Capital budgeting process 8.2 Present value and future value 8.3 Capital budgeting methods 8.4 Risks 9. Strategic role of marketing
9.1 Marketing strategies 9.2 Business portfolio concepts 9.3 Globalization and industry structure 9.4 Global marketing issues 10. The marketing basic 10.1 The marketing process 10.2 Managing marketing information 10.3 Customer value and relationship management 10.4 Marketing communication 10.5 Segmentation, targeting, and positioning 10.6 Products and services 10.7 Distribution channels 10.8 Pricing decisions PART 4: Business applications 1. Organizational theory I 1.1 Overview of management 1.2 The organizing process 1.3 Departmentalization 1.4 Line and staff relationships 1.5 Span of control 1.6 Essay questions 2. Organizational theory II 2.1 Centralization and Decentralization 2.2 Group 2.3 More on organizational theory 2.4 The decision-making process 2.5 Essay questions 3. Motivation and the directing process 3.1 Individual and group dynamics 3.2 Motivation 3.3 Leadership 4. Motivation and the managing 4.1 Management and organizational development 4.2 Managing human resources 4.3 Essay questions 5. Communication 5.1 Nature of communication 5.2 Problems in communication 5.3 Listening an other forms of communication 5.4 Negotiation and conflict management 6. Behavioral issues 6.1 Goal congruence
6.2 Authority and responsibility 6.3 Development of budget and standards 6.4 Performance feedback 6.5 Controllability 6.6 Common costs 6.7 Flexible vs. static budgets 6.8 Multiple measures of performance 7. Ethics 7.1 Ethics 7.2 Codes of ethical conduct 7.3 IMA code of ethics 7.4 Conflict of interest 7.5 Legal aspects of social responsibility 8. Business applications from CMA exam part 1 9. Business applications from CMA exam part 2 10. Business applications from CMA exam part 3