CMA Part 1 - Financial Reporting, Planning, Performance, and Control Exam Flashcard Study System: CMA Test Practice Questions & Review for the Certified Management Accountant Exam (Cards) by CMA Exam Secrets Test Prep Team

CMA Part 1 - Financial Reporting, Planning, Performance, and Control Exam Flashcard Study System: CMA Test Practice Questions & Review for the Certified Management Accountant Exam (Cards)

Book Title: CMA Part 1 - Financial Reporting, Planning, Performance, and Control Exam Flashcard Study System: CMA Test Practice Questions & Review for the Certified Management Accountant Exam (Cards)

Publisher: Mometrix Media LLC

ISBN: 1609714172

Author: CMA Exam Secrets Test Prep Team


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CMA Exam Secrets Test Prep Team with CMA Part 1 - Financial Reporting, Planning, Performance, and Control Exam Flashcard Study System: CMA Test Practice Questions & Review for the Certified Management Accountant Exam (Cards)

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The Planning, Budgeting and Forecasting section includes:

  • Purpose of budgets
  • Authoritative budgeting
  • Participative budgeting
  • Unattainable budget standards
  • Pro forma income statement
  • Pro forma statement of financial position
  • Pro forma cash flow statement

The Performance Management section includes:

  • Performance measurement
  • Variance analysis
  • Responsibility accounting
  • Contribution margin
  • Transfer pricing
  • ROI
  • Balanced scorecard approach

The Cost Management section includes:

  • Activity-based costing
  • Cost allocation methods
  • Just-in-time manufacturing systems
  • Outsourcing
  • Value chain analysis
  • Benchmarking
  • TQM

The Internal Controls section includes:

  • Internal control risk
  • Segregation of duties
  • Sarbanes-Oxley Act of 2002
  • Internal audit
  • Independent auditors
  • PCAOB
  • Disaster recovery plan

The Professional Ethics section includes:

  • Institute of Management Accountants Statement of Ethical Professional Practice
  • Competency standards of the Institute of Management Accountants
  • Confidentiality standards of the Institute of Management Accountants
  • Integrity standards of the Institute of Management Accountants
  • Credibility standards of the Institute of Management Accountants

...and much more!

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