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IMA CMA-Financial-Planning-Performance-and-Analytics Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|
| Topic 1: Performance Management | 20% | - Performance Measures
- 1. Balanced Scorecard
- 2. Return on Investment (ROI)
- 3. Economic Value Added (EVA)
- 4. Residual Income (RI)
- Cost and Variance Measures
- 1. Mix and yield variances
- 2. Material, labor and overhead variances
- 3. Static and flexible budget variances
- Responsibility Centers and Reporting Segments
- 1. Transfer pricing
- 2. Segment reporting
- 3. Cost, profit and investment centers
|
| Topic 2: Planning, Budgeting and Forecasting | 20% | - Pro Forma Financial Statements
- Forecasting Techniques
- 1. Time series analysis
- 2. Expected value
- 3. Regression analysis
- 4. Learning curve analysis
- Budgeting Concepts and Methodologies
- 1. Zero-based and rolling budgets
- 2. Activity-based budgeting
- 3. Flexible budgets
- 4. Operating and financial budgets
- Strategic Planning
- 1. Strategic planning process and analysis
|
| Topic 3: Cost Management | 15% | - Measurement Concepts
- 1. Cost behavior
- 2. Absorption vs variable costing
- 3. Actual, normal and standard costs
- Supply Chain and Business Process Improvement
- Costing Systems
- 1. Joint and by-product costing
- 2. Process costing
- 3. Activity-based costing
- 4. Job order costing
- Overhead Costs
|
| Topic 4: Internal Controls | 15% | - System Controls and Security
- 1. General and application controls
- 2. Business continuity planning
- 3. Data security and backup
- Governance, Risk and Compliance
- 1. Internal control procedures
- 2. Internal control frameworks (COSO)
- 3. Risk assessment and management
|
| Topic 5: Technology and Analytics | 15% | - Technology-Enabled Finance Transformation
- Information Systems
- 1. Financial systems architecture
- 2. Enterprise Resource Planning (ERP)
- Data Analytics
- 1. Data visualization
- 2. Big data concepts
- 3. Predictive and prescriptive analytics
- Data Governance
- 1. Data security policies
- 2. Data quality and integrity
|
| Topic 6: External Financial Reporting Decisions | 15% | - Recognition, Measurement, Valuation and Disclosure
- 1. Revenue recognition
- 2. Asset valuation
- 3. Liability valuation
- 4. Income measurement
- 5. U.S. GAAP vs IFRS differences
- 6. Equity transactions
- Financial Statements
- 1. Income statement
- 2. Statement of changes in equity
- 3. Balance sheet
- 4. Integrated reporting
- 5. Statement of cash flows
|
IMA CMA Part 1: Financial Planning - Performance and Analytics Sample Questions:
1. Mauer Company's master budget for next year indicates the following
A) $37.950,000
B) $39,950,000
C) $40,500,000
D) $30,000,000
2. A company carried out the following activities for the current period.
According to U.S GAAP, what amount of cash was provided by financing activities?
A) ($45.000)
B) ($55.000).
C) ($40, 000).
D) ($25,000).
3. Which one of the following best describes the difference between a normal costing system and an actual costing system?
A) Direct material cost is estimated using a predetermined rate under a normal costing system while it is the actual value under an actual costing system
B) Direct labor cost is estimated using a predetermined rate under a normal costing system, while it is the actual value under an actual costing system.
C) Factory overhead cost is estimated using a predetermined rate under a normal costing system, while it is me actual value under an actual costing system.
D) Both direct labor cost and direct material cost are estimated using a predetermined rate under a normal costing system, while they are the actual value under an actual costing system
4. Aeronautics Inc. has designed a new airplane that entails an extremely complex manufacturing process Upon reviewing the market Aeronautics' management believes the price of the plane will need to be set below current manufacturing costs. Some on the management team have recommended stopping the project, however, the CFO believes that the plane will become profitable in the near future. The CFO most likely used which forecasting method?
A) Cost-volume-profit analysis
B) Exponential smoothing
C) Learning curve analysis
D) Time series.
5. Edward Pane is an external auditor who is seeking an understanding of the cash receipts process at his new client Pane decides to use a flowchart to analyze the operations for efficiency and control. Which one of the following statements is true with respect to the decision to use a flowchart for this purpose?
A) Pane should not have selected a flowchart as it is better suited to help with compliance testing of existing controls
B) Pane properly selected the flowchart as it will help to depict the process and identify any missing or inadequate controls
C) Pane property selected the flowchart as a tool to match each of the risks to the corresponding primary control
D) Pane should not use a flowchart as it is used primarily after the risks have been identified
Solutions:
Question # 1
Answer: A | Question # 2
Answer: A | Question # 3
Answer: C | Question # 4
Answer: D | Question # 5
Answer: B |
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