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CMA P1- G11

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Course Content

Course Introduction

Section B – Planning, Budgeting, and Forecasting 15 Units

Section Content

0% Complete 0/15 Steps

Section Introduction

1: B.1. Strategic Planning: Overview, Mission, and Goals

2: B.1. Analyzing External and Internal Environments

3 : B.1. Formulating and Implementing Strategies

4: B.1. Other Planning Tools

5: B.2. Budgeting Concepts

6: B.2. Establishing Standards

7: B.3. Forecasting Techniques, Regression Analysis

8: B.3. Learning Curves

10: B.4. Budget Methodologies

11/12 : B.5. Preparing the Budget and Ongoing Budgetary Reporting

13: B.5. Ongoing Budgetary Reporting

14: B.5. Answering Budgeting Calculation Questions ( P 1)

14: B.5. Answering Budgeting Calculation Questions (P 2)

15: B.6. Top-Level Planning and Analysis

Section D – Cost Management 19 Units

Section Content

0% Complete 0/19 Steps

Section Introduction

1/3: D.1. Measurement Concepts, Classification of Costs and Cost of Goods Sold and Manufactured

2: D.1. Costing Methods

4: D.1. Joint Product Costing

5: D.1. Byproduct Costing

6/8: D.2. Process, Job-Order and Life-Cycle Costing

9: D.3. Overhead Costs and Allocation

10: D.3. Accounting for Overhead

11: D.3. Activity-Based Costing

12: D.3. Variable and Absorption Costing

13: D.3. Shared Service Cost Allocation: Single

14: D.3. Shared Service Cost Allocation: Multiple

15: D.3. Estimating Fixed and Variable Costs

16: D.4. Supply Chain and Lean Resource Management

17: D.4. Just-In-Time Systems and MRP, MRPII, ERP

18: D.4. Capacity Level and Management Decisions

19: D.5. Business Process Improvement, the Value Chain

20: D.5. Process Analysis

21: D.5. Quality

Section C – Performance Management 16 Units

Section Content

0% Complete 0/16 Steps

Section Introduction

1: C.1. Introduction to Cost and Variance Measures

2: C.1. Direct Material Variances

3: C.1. Direct Labor Variances

4: C.1. Multiple Input or Multiple Class Variances

5: C.1. Overhead Variances

6: C.1. Sales Variances

7: C.1. Market Variances

8: C.2. Responsibility Centers -1

8: C.2. Responsibility Centers -2

9: C.2. Contribution Income Statement for Evaluation

10: C.2. Transfer Pricing

11: C.3. Performance Measures, ROI, and RI

12: C.3. Multiple Performance Measures

Section A – External Financial Reporting Decisions 10 Units

Section Content

0% Complete 0/10 Steps

Units 1/2: A.1. The Financial Statements, (The Balance Sheet , Income )

5: A.1. Statement of Cash Flows Introduction

6/7: A.1. Operating Activities, the Indirect Method, Investing and Financing Activities, SCF Disclosures-1

6/7: A.1. Operating Activities, the Indirect Method, Investing and Financing Activities, SCF Disclosures-2

9: A.2. Accounts Receivable-1

9: A.2. Accounts Receivable-2

10: A.2. Inventory and Inventory Tracking Methods

10: A.2. Inventory and Inventory Tracking Methods (Weighted Average)

11: A.2. Inventory Count, Errors, and Valuation

15/16: A.2. Recording Fixed Assets and Depreciation of Fixed Assets and Impairment

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