CMA PART 1 – WLY QUESTIONS BANK

Course Information

Categories: CMA1

Course Instructor

mohamed ashry Author

Annual Plan

500 ج.م

1 year of access

A1: Financial Statements
- A1.1 Overview of Financial Statements and the Income Statement
- A1.2 Statement of Changes in Equity and the Balance Sheet
- A1.3 Statement of Cash Flows and Financial Statement Articulation
- A1.4 integrated reporting
- A1.5 Consolidation Accounting
A2: Recognition, Measurement, Valuation, and Disclosure – Assets
- A2.1 Receivables
- A2.2 Inventory
- A2.3 Accounting for Investments in Other Entities
- A2.4 Long-term Assets
A3: Recognition, Measurement, Valuation and Disclosure – Liabilities
- A3.1 General Liabilities
- A3.2 Leases
A4: Accounting for Income Taxes and Revenue Recognition
- A4.1 Accounting for Income Taxes
- A4.2 Revenue Recognition
A5: IFRS Differences
- A5.1 IFRS Differences in Accounting
Sec A: Essay Questions
- Sec A: Essay Questions
B1: Strategic Planning
- B1.1 Strategy and SWOT
- B1.2 Strategic Objectives and Generic Strategy
- B1.3 Specific Strategy Tools
B2: Budgeting Concepts
- B2.1 Strategy Implementation and Budgeting
- B2.2 The Budgeting Process
- B2.3 Building Budget Standards
B3: Forecasting Techniques
- B3.1 Regression Analysis
- B3.2 Expected Value Computations and Learning Curve Analysis
B4: Budgeting Methodologies
- B4.1 Comparing Flexible, Rolling, Activity-Based, Zero-Based, and Project Budgeting
B5: Annual Profit Plan and Supporting Schedules
- B5.1 Sales Budgets and Production Budgets
- B5.2 Budgeting for Production Costs
- B5.3 Wrapping Up Operational Budgeting
- B5.4 Capital Expenditures and Cash Budgets
B6: Top-level Planning and Analysis
- B6.1 Pro Forma Financial Statements
Sec B: Essay Questions
- Sec B: Essay Questions
C1: Cost and Variance Measures
- C1.1 Flexible Budgets and Performance Analysis
- C1.2 Sales Revenue Variances
- C1.3 Direct Material and Direct Labor Cost Variances
- C1.4 Factory Overhead Cost Variances
- C1.5 Management Work with Variance Analysis
C2: Responsibility Centers and Reporting Segments
- C2.1 Business Units and Performance Evaluation
- C2.2 Transfer Pricing
C3: Performance Measures
- C3.1 Evaluating Product and Customer Profitability
- C3.2 Return on Investment and Residual Income
- C3.3 The Balanced Scorecard
Sec C: Essay Questions
- Sec C: Essay Questions
D1: Measurement Concepts
- D1.1 Cost Drivers and Cost Flows
- D1.2 Variable Costing versus Absorption Costing
- D1.3 Joint Product Costing
D2: Costing Systems
- D2.1 Job Order Costing
- D2.2 Process Costing
- D2.3 Activity-Based Costing and Life Cycle Costing
D3: Overhead Costs
- D3.1 Support Department Costing
- D3.2 Variable and Fixed Overhead Costs
D4: Supply Chain Management
- D4.1 Inventory Management and Production Systems
- D4.2 Managing Capacity
D5: Business Process Improvement
- D5.1 Creating and Capturing Value
- D5.2 Managing Quality
Sec D: Essay Questions
- Sec D: Essay Questions
E1: Governance, Risk, and Compliance
- E1.1 Internal Control Structure and Management Philosophy
- E1.2 Internal Control Policies for Safeguarding and Assurance
- E1.3 Internal Control Risk
- E1.4 Corporate Governance
- E1.5 External Audit Requirements
E2: Systems Controls and Security Measures
- E2.1 Information System General Controls
- E2.2 Information System Application Controls
Sec E: Essay Questions
- Sec E: Essay Questions
F1: Information Systems
- F1.1 Accounting Information Systems
- F1.2 Enterprise Resource Planning Systems
- F1.3 Enterprise Performance Management Systems
F2: Data Governance
- F2.1 Data Policies and Procedures
- F2.2 Life Cycle of Data
- F2.3 Controls Against Security Breaches
F3: Technology-Enabled Finance Transformation
- F3.1 Systems Development Life Cycle
- F3.2 Process Automation
- F3.3 Innovative Applications
F4: Data Analytics
- F4.1 Business Intelligence
- F4.2 Data Mining
- F4.3 Analytic Tools
- F4.4 Data Visualization
Sec F: Essay Questions
- Sec F: Essay Questions
WLY Part 1 – Additions
- CMA Part 1 WLY – MCQ Full Questions
- CMA Part 1 WLY – Mock Exams
- CMA Part 1 WLY – Free Exam