CMA PART 1 – FLASHCARDS QUESTIONS

Course Information

Categories: CMA1

Course Instructor

mohamed ashry Author

Annual Plan

200 ج.م

1 year of access

U1: External Financial Statements
- 1.1 Concepts of Financial Accounting
- 1.2 Statement of Financial Position (Balance Sheet)
- 1.3 Income Statement and Statement of Comprehensive Income
- 1.4 Statement of Changes in Equity and Equity Transactions
- 1.5 Statement of Cash Flows
- 1.6 Consolidated Accounting
U2: Measurement, Valuation, and Disclosure: Assets-Short-Term Items
- 2.1 Accounts Receivable
- 2.2 Inventory-Fundamentals
- 2.3 Inventory-Cost Flow Methods
- 2.4 Measurement of Inventory Subsequent to Initial Recognition
U3: Measurement, Valuation, and Disclosure: Assets-Long-Term Items
- 3.1 Investments in Equity Securities
- 3.2 Equity Method
- 3.3 Investments in Debt Securities
- 3.4 Property, Plant, and Equipment
- 3.5 Intangible Assets
U4: Measurement, Valuation, and Disclosure: Liabilities
- 4.1 Different Types of Expenses and Liabilities
- 4.2 Leases
- 4.3 Income Taxes
- 4.4 Accounting for Bonds and Noncurrent Notes Payable
U5: Revenue and Impairment Recognition
- 5.1 Revenue from Contracts with Customers
- 5.2 Recognition of Revenue over Time
- 5.3 Impairment and Disposal of Long-Lived Assets
U6: Integrated Reporting
- 6.1 Integrated Reporting, Integrated Thinking, and the Integrated Report
- 6.2 Fundamental Concepts of Integrated Reporting
- 6.3 Guiding Principles and Content Elements of the Integrated Report
- 6.4 Adoption of Integrated Reporting
U7: Cost Management Concepts
- 7.1 Cost Management Terminology
- 7.2 Cost Behavior and Relevant Range
- 7.3 Costing Techniques
- 7.4 Absorption and Variable Costing
U8: Cost Accumulation Systems
- 8.1 Job-Order Costing
- 8.2 Process Costing
- 8.3 Activity-Based Costing
- 8.4 Life-Cycle Costing
U9: Cost Allocation Techniques
- 9.1 Joint Product and By-Product Costing
- 9.2 Overhead Allocation and Normal Costing
- 9.3 Allocating Service Department Costs
U10: Supply Chain Management
- 10.1 Just-in-Time Inventory and Lean Manufacturing
- 10.2 Enterprise Resource Planning and Outsourcing
- 10.3 Capacity Management
U11: Business Process Improvement
- 11.1 Value-Chain Analysis
- 11.2 Other Process Improvement Tools
U12: Analysis, Forecasting, and Strategy
- 12.1 Correlation and Regression
- 12.2 Learning Curve Analysis
- 12.3 Expected Value and Sensitivity Analysis
- 12.4 Strategic Management
- 12.5 Strategic Planning
U13: Budgeting-Concepts and Methodologies
- 13.1 Roles of Budgets and the Budgeting Process
- 13.2 Budgeting and Standard Costs
- 13.3 The Master Budget
- 13.4 Budget Methodologies
U14: Budgeting-Calculations and Pro Forma Financial Statements
- 14.1 Sales Forecasts and the Sales Budget
- 14.2 Operating Budget Calculations-Production and Direct Materials
- 14.3 Operating Budget Calculations-Others
- 14.4 The Capital Budget and Projecting Cash Collections
- 14.5 Cash Disbursements and the Cash Budget
- 14.6 Pro Forma Financial Statements
U15: Cost and Variance Measures
- 15.1 Variance Analysis Overview
- 15.2 Static and Flexible Budget Variances
- 15.3 Direct Materials Variances
- 15.4 Direct Labor Variances
- 15.5 Mix and Yield Variances
- 15.6 Overhead Variances
- 15.7 Comprehensive Example
- 15.8 Sales Variances
U16: Responsibility Accounting and Performance Measures
- 16.1 Responsibility Centers
- 16.2 Performance Measures – Cost, Revenue, and Profit Centers
- 16.3 Performance Measures – Investment Centers
- 16.4 The Balanced Scorecard
- 16.5 Transfer Pricing
U17: Internal Controls-Corporate Governance
- 17.1 Corporate Governance and Regulations Relating to Internal Control
- 17.2 Risk and Internal Control
U18: Internal Controls-Controls and Security Measures
- 18.1 Control Procedures
- 18.2 Systems Controls and Information Security
- 18.3 Security Measures and Business Continuity Planning
U19: Information Systems and Data Governance
- 19.1 Accounting Information Systems
- 19.2 Data Governance and Risk
- 19.3 COSO Framework-Internal Control for Data Governance
U20: Systems Development and Data Analytics
- 20.1 Technology-Enabled Finance Transformation
- 20.2 Analytics and Big Data
Flashcards Addition
- CMA part 1 – Flashcards Full Questions