ACCA CIA CIMA CCFM CFA CPA. The CMA credential is... CMA Exam Overview. CMA Eligibility: We have..
|
|
- Claribel Carson
- 5 years ago
- Views:
Transcription
1
2 The CMA credential is... Focused:- On the critical skills you use in business. Respected:- Leading employers seek to hire and promote CMAs. Valued:- CMAs earn higher compensation than non certified professionals. Convenient:- CMA Exams are offered electronically in hundreds of locations worldwide. CMA Exam Overview Part 1 - Financial Planning, Performance and Control (4 hours 100 questions and 2 essay questions) Part 2 - Financial Decision Making (4 hours 100 questions and 2 essay questions) CMA Eligibility: To participate in the CMA program, candidates must be members of IMA. To earn the CMA designation, candidates must pass both exam parts and fulfill the following education and experience requirements: Bachelor s degree from an accredited college or university. Two continuous years of professional experience in management accounting or financial management. We have.. ACCA CIMA CIA CPA CFA CCFM
3 Exam Centre in UAE: Exam dates: AMIDEAST (Computer based Test) January and February May and June September and October CMA Exam Overview Part 1 Financial Planning, Performance and Control (4 hours 100 questions and 2 essay questions) Planning, Budgeting and Forecasting 30% Level C Performance Management 25% Level C Cost Management 25% Level C Internal Controls 15% Level C Professional Ethics 5% Level C Part 2 Financial Decision Making (4 hours 100 questions and 2 essay questions) Financial Statement Analysis 25% Level C Corporate Finance 25% Level C Decision Analysis and Risk Management 25% Level C Investment Decisions 20% Level C Professional Ethics 5% Level C
4 FAQs Do I have to take the exam parts in order? No, you can take the exam parts in any order. Can I take both of the exam parts the same day? Yes, the new two-part testing format offers candidates the option of sitting forboth parts on the same day. This is an efficient way to earn your CMA certificationif you are sufficiently prepared for both exams and the testing center has availabletesting appointments. How many questions will be on each exam and how much time will I have? On each part of the exam, there will be 100 multiple-choice questions and two 30-minute essay questions. The essays are worth 25% of the total exam score, andthe multiple-choice section is worth 75%. You will have 3 hours to complete themultiple-choice section and one hour to complete both essays. The essays will bepresented after you have completed the multiple-choice section of the exam orafter 3 hours, whichever comes first. Once you complete the multiple choicesection, you cannot go back. You must stay in the essay section to complete the exam. Note: You MUST score at least a 50% on the multiple-choice section of the examto be allowed to take the essay section. This requirement ensures that test takersdo not proceed with the essay section if they do not have a chance of achieving apassing score for the entire exam. If you are allowed to proceed, it does notmean that you passed. You still must perform well enough on the essay section ofthe exam to achieve a total passing score. Although the passing standard differsaccording to the relative difficulty of the exam form, you should try to score over75% in both the multiple choice and essay sections. 4 What material will the essays cover? The essays can cover any topic within the specific part. An essay in Part 1, forexample, can cover any of the topics in Part 1, but not topics in Part 2. 5 Will the exams be offered during specific testing windows? Yes, both Parts 1 and 2 will be given during the following three testing windowperiods: - January and February - May and June - September and October
5 The first testing window for the new program will be May/June The examswill continue to be administered by computer at Prometric testing centers. If acandidate registers to test during a specific window and fails to take the exam,the candidate must register again and pay the full registration fee Will I receive an immediate Pass/Fail score? No. Immediate results will not be provided because the essay questions will begraded off line. The scores for the multiple-choice section will be added to thescores of the essay section for a total weighted score of pass/fail reflected in ascaled score for the entire part. Candidates are not required to pass bothsections; the total score determines pass/fail status. The scores will be mailedapproximately 6 weeks after the end of the month in which you took the test. Please allow up to 8 weeks for results for the May-June 2010 testing window. Will I receive feedback on my score? Yes. ICMA will continue to provide a performance report for the multiple choicesection of the exam for those who did not pass the exam. Can I take an exam part more than one time during a testing window? No. Exam scores will not be available until after the testing window closes. Will there still be opportunities to waive examination parts? No. Waivers/exemptions from exam parts will not be permitted. What does it mean that all topics will be tested at a Level C? All topics in both parts will be tested up to Level C competence. Level Cquestions test a candidate s ability to synthesize information, evaluate a situationand make recommendations. Levels A (knowledge and comprehension) and B(application and analysis) will still be tested, but an appropriate percentage oflevel C questions for all major topics will be presented as well. 11 Does the CMA exam assume a certain level of accounting and business knowledge? Yes, assumed knowledge includes economics, basic statistics, and financialaccounting. Prior courses in accounting and finance are highly recommended.examples of how this assumed knowledge might be tested in the exam include: 1)the candidate would need to know how to calculate marginal revenue and costs,as well as understand the relevance of market structures when determining prices;2) the candidate would have to know
6 how to calculate variance when managingfinancial risk; and 3) the candidate would be asked to construct a Cash Flow Statement as part of an analysis of transactions and assess their impact on thefinancial Statements. How long will I have to complete the new CMA program? Candidates must complete the new CMA program within three years from the dateof entry into the program. Candidates also must register for an exam part withinthe first 12 months of entering the program. If you do not register for an exampart within the first 12 months or complete the program within three years, youwill have to repay the entrance fee. If you do not successfully complete bothparts within three years of entering the certification program, the passed part willexpire. How will the essay questions be delivered and what kind of software will be used for the responses? The written-response questions will be delivered by computer at Prometric TestingCenters in the same manner as the multiple-choice questions. For essay questionsthat require a purely written answer, you will have a text box in which to typeyour response. For some of the problems that require quantitative responses, weare planning to include a spreadsheet tool in which to present your calculations. How will the essay questions be graded? The written-response essay questions will be graded by subject matter experts. The questions will not be graded online and, therefore, you will not immediatelyreceive your grades. Will partial credit be given? The graders do give partial credit. For example, if you are asked to give threereasons why a selected alternative action is beneficial for a business and youprovide only two correct reasons, you will receive partial credit for these tworesponses. Likewise, for questions requiring a calculated response, partial creditwill be given for a correct formula even though a mathematical error may havebeen made in the final number. Are candidates penalized for mistakes in grammar and spelling? Points will not be deducted for poor writing skills; however, your answer must beclear enough for the grader to understand the intent of your response. If theresponse cannot be understood or is contradicted later in your answer, credit willnot be given.
7 Part 1 - Financial Planning, Performance and Control A. Planning, Budgeting and Forecasting (30% - Levels A, B, and C) Budgeting concepts Operations and performance goals Characteristics of a successful budget process Resource allocation Other budgeting concepts Forecasting techniques Regression analysis Learning curve analysis Exponential smoothing Time series analysis Expected value Budgeting methodologies Annual business plans (master budgets) Project budgeting Activity-based budgeting Zero-based budgeting Continuous (rolling) budgets Flexible budgeting Annual profit plan and supporting schedules Operational budgets Financial budgets Capital budgets Top-level planning and analysis Pro forma income Financial statement projections Cash flow projections
8 B.Performance Management(25% - Levels A, B, and C) Cost and variance measures Comparison of actual to planned results Use of flexible budgets to analyze performance Management by exception Use of standard cost systems Analysis of variation from standard cost expectations Responsibility centers and reporting segments Types of responsibility centers Transfer pricing models Reporting of organizational segments Performance measures Product profitability analysis Business unit profitability analysis Customer profitability analysis Return on investment Residual income Investment base issues Effect of international operations Critical success factors Balanced scorecard
9 C. Cost Management (25% - Levels A, B, and C) Measurement concepts Cost behavior and cost objects Actual and normal costs Standard costs Absorption (full) costing Variable (direct) costing Joint and by-product costing Costing systems Job order costing Process costing Activity-based costing Life-cycle costing Overhead costs Fixed and variable overhead expenses Plant-wide versus departmental overhead Determination of allocation base Allocation of service department costs Operational Efficiency Just-in time manufacturing Material requirements planning (MRP) Theory of constraints and throughput costing Capacity management and analysis Business process performance Value chain analysis Value-added concepts Process analysis Benchmarking Activity-based management Continuous improvement concepts Best practice analysis Cost of quality analysis
10 D. Internal Controls (15% - Levels A, B, and C) Risk assessment, controls, and risk management Internal control structure and management philosophy Internal control policies for safeguarding and assurance Internal control risk Implications of the Sarbanes-Oxley Act of 2002 U.S. Foreign Corrupt Practices Act internal control requirements COSO Internal Control Framework Internal auditing Responsibility and authority of the internal audit function Types of audits conducted by internal auditors Systems controls and security measures General accounting system controls Application and transaction controls Network controls Flowcharting to assess controls Backup controls Disaster recovery procedures E. Professional Ethics (5% - Levels A, B, and C) Ethical considerations for management accounting and financial management professionals Provisions of IMA s Statement of Ethical Professional Practice Evaluation and resolution of ethical issues such as: Fraudulent reporting Manipulation of analyses and results Unethical behavior in developing budgets and standards Manipulation of decision factors
11 Part 2- Financial Decision Making A. Financial Statement Analysis (25% - Levels A, B, and C) Basic Financial Statement Analysis Common size financial statements Common base year financial statements Growth analysis Purposes and components of financial statements Financial Performance Metrics Financial Ratios Liquidity Leverage Activity Profitability Market Profitability analysis DuPont analysis Income measurement analysis Revenue analysis Cost of sales analysis Expense analysis Variation analysis Analytical Issues in Financial Accounting Impact of foreign operations Effects of changing prices and inflation Off-balance sheet financing Cash Flow Statement reconciliation to Income Statement Impact of changes in accounting treatment International Financial Reporting Standards (IFRS) Fair value accounting Differences in accounting and economic concepts of value and income Earnings quality
12 B. Corporate Finance (25% - Levels A, B, and C) Risk and return Calculating return Types of risk Relationship between risk and return Risk and return in a portfolio context Diversification Asset pricing models Managing financial risk Portfolio management Hedging Financial risk management Financial instruments Term structure of interest rates Bonds Debt management Common stock Preferred stock Options and other derivatives Valuation of financial instruments Cost of capital Weighted average cost of capital Cost of individual capital components Calculating the cost of capital Marginal cost of capital
13 Managing current assets Working capital terminology Cash management Marketable securities management Accounts receivable management Inventory management Types of short-term credit Minimizing the cost of short-term credit Raising capital Financial markets and regulation Market efficiency Financial institutions Initial public offerings Secondary offerings Dividend policy and share repurchases Private placements Lease financing Corporate restructuring Mergers and acquisitions Divestitures Bankruptcy International finance Fixed, flexible and floating exchange rates Managing transaction exposure Financing international trade Transfer pricing tax implications Political risk
14 C. Decision Analysis and Risk Management (25% - Levels A, B, and C) Cost/volume/profit analysis Breakeven analysis Profit performance and alternative operating levels Analysis of multiple products Marginal analysis Sunk costs, opportunity costs and other related concepts Marginal costs and marginal revenue Special orders and pricing Make versus buy Sell or process further Add or drop a segment Capacity considerations Pricing Market comparables Setting prices Target costing Elasticity Product life cycle considerations Market structure considerations Risk assessment Risk identification and exposure Definition and scope of operational risk, hazard risk, financial risk and strategic risk Risk mitigation strategies Enterprise Risk Management
15 D. Investment Decisions (20% - Levels A, B, and C) Capital budgeting process Stages of capital budgeting Incremental cash flows Income tax considerations Discounted cash flow analysis Net present value Internal rate of return Comparison of NPV and IRR Payback and discounted payback Uses of payback method Limitations of payback method Discounted payback Ranking investment projects Ranking methods Capital rationing Mutually exclusive projects Risk analysis in capital investment Sensitivity analysis Certainty equivalents Real options Valuation Discounted cash flow models Multiples models Valuation for acquisitions and divestitures Discount rates E. Professional Ethics (5% - Levels A, B, and C) Ethical considerations for the organization Anti-bribery provisions of the U.S. Foreign Corrupt Practices Act Provisions of IMA s Statement on Management Accounting, Values and Ethics: From Inception to Practice Corporate responsibility for ethical conduct
16 Bur Dubai, UAE Location : Suite#208, Apsara Supermarket Building, Next to Four Points Sheraton Hotel Bank Street, Bur Dubai, Dubai, UAE. Al Qusais, UAE Location : M08, Qatr Insurance Building, Near Al Mullah plaza R/A Al Qusais Deira, UAE Location : Suite # 103, Ajman Bank Bldg, Near Fish R/A, Salhuddin Road, Deira, Dubai Abu Dhabi, UAE Location : Suite # 301, Al Ghaith Holding Tower, Airport Road, Abu Dhabi Ras Al Khaima, UAE Location : Business Centre 5, Suite#603, Dubai Bank Blding, RAK FTZ. BUR DUBAI QUSAIS DEIRA ABU DHABI RAK KV
Introduction to CMA Part Section A External Financial Reporting Decisions... 2 A.1. Financial Statements... 2
CMA Part 1 Introduction to CMA Part 1... 1 Section A External Financial Reporting Decisions... 2 A.1. Financial Statements... 2 Users of Financial Information 2 The Financial Statements 3 Differences Between
More informationCMA 2010 Support Package
CMA 2010 Support Package Learning Outcome Statements Copyright 2010 By Institute of Certified Management Accountants Certified Management Accountant Learning Outcome Statements (Content Specification Outline
More informationSession Number. Date Held. Session Duration. Assignments (to be completed prior to next class session) Content Covered
1 [insert date] Course Introduction Introduction to CMA Credential and Wiley CMAexcel Learning System Section A: External Financial Reporting Decisions Topic 1: Financial Statements Topic 2: Recognition,
More informationManagement Services Reviewer by Ma. Elenita Balatbat-Cabrera
Course Name: Course Title: Instructors: Required Text: Course Description: XMASREV Management Services Review David, Dimalanta and Morales Management Services Reviewer by Ma. Elenita Balatbat-Cabrera This
More informationIndex COPYRIGHTED MATERIAL.
A absorption costing basing transfer price on, 212 214 cost-plus pricing, 193 direct labor, 193 direct materials, 193 overhead cost, 193 product cost, 192 accountability employee, 277 responsibility accounting,
More informationModern Budgeting for Profit Planning & Control
Modern Budgeting for Profit Planning & Control Course Description The course is intended for business professionals engaged in budgeting, financial planning, forecasting, profit planning, and control.
More informationAquino, Canlas, David, Dimalanta, Manaloto and Sibug. Management Accounting by Ma. Elenita Balatbat-Cabrera
Course Name: XMGRAC1 Course Title: Managerial Accounting, Part 1 Instructors: Required Text: Course Description: Aquino, Canlas, David, Dimalanta, Manaloto and Sibug Management Accounting by Ma. Elenita
More informationCourse # Cost Management : Accounting and Control
Course # 171023 Cost Management : Accounting and Control based on the electronic.pdf file(s): Cost Management : Accounting and Control by: Dr. Jae K. Shim, Ph.D., 2009, 306 pages 20 CPE Credit Hours Accounting
More information51A Middle Street Newburyport MA Phone: Fax: Course Information
51A Middle Street Newburyport MA 01950 Phone: 800-588-7039 Fax: 877-902-4284 contact@bhfe.com www.bhfe.com Course Information Course Title: CFO Guidebook #362417 Number of continuing education credit hours
More information;,CENGAGE Learning* Australia Brazil»Japan Korea «Mexico Singapore Spain United Kingdom United States
COLIN MANAGEMENT AND COST ACCOUNTING NINTH EDITION ;,CENGAGE Learning* Australia Brazil»Japan Korea «Mexico Singapore Spain United Kingdom United States CONTENTS Preface x About the author xvi Acknowledgements
More informationBudgeting and Costing Control Workshop
CORPORATE FINANCIAL PLANNING, Budgeting and Costing Control Workshop H.H. Sheik Sultan Tower (0) Floor Corniche Street Abu Dhabi U.A.E www.ictd.ae ictd@ictd.ae Course Introduction: All business decision-making
More informationPaper P2 PERFORMANCE MANAGEMENT. Acorn Chapters
Paper P2 PERFORMANCE MANAGEMENT Acorn Chapters 1 Relevant costing 2 Learning curve theory 3 Pricing 4 Budgeting 5 Break-even analysis (CVP analysis) 6 Activity based costing 7 Modern manufacturing techniques
More informationACCOUNTING COURSES Student Learning Outcomes 1
ACCOUNTING COURSES Student Learning Outcomes 1 ACCTG 201: Financial Accounting Fundamentals 1. Use accounting and business terminology, and understand the nature and purpose of generally accepted accounting
More informationACCT-2340: COST ACCOUNTING
ACCT-2340: Cost Accounting 1 ACCT-2340: COST ACCOUNTING Cuyahoga Community College Viewing:ACCT-2340 : Cost Accounting Board of Trustees: 2018-03-22 Academic Term: 2018-08-27 Subject Code ACCT - Accounting
More informationThe Master of Science in Finance (English Program) - MSF. Department of Banking and Finance Chulalongkorn. Business School. Chulalongkorn University
The Master of Science in Finance (English Program) - MSF Department of Banking and Finance Chulalongkorn Business School Chulalongkorn University Overview of Program Structure Full Time Program: 1 Year
More informationPOSSIBILITY CGIA CURRICULUM
LIMITLESSPOSSIBILITY CGIA CURRICULUM CANDIDATES BODY OF KNOWLEDGE FOR 2017 ABOUT CGIA The Chartered Global Investment Analyst (CGIA) is the world s largest and recognized professional body providing approved
More informationManagement Accounting
Management Accounting Course map This document outlines the course structure. ACCA: FMA-F2.x Management Accounting Introduction course orientation Lesson 1: Welcome Lesson 2: What, when and why? Lesson
More informationCertificate in Advanced Budgeting and Forecasting
Certificate in Advanced Budgeting and Forecasting Page 1 of 9 Why Attend This course is the second level course in budgeting after Meirc's 'Effective Budgeting and Cost ' course. It goes beyond the theory
More informationseventh edition Fundamental Managerial Accounting Concepts
seventh edition Fundamental Managerial Accounting Concepts CONTENTS Note from the Authors iv Chapter 1 Management Accounting and Corporate Governance 2 Chapter Opening 2 Differences between Managerial
More informationIntermediate Management Accounting Overview
Intermediate Management Accounting Chartered Professional Accountants of Canada, CPA Canada, CPA are trademarks and/or certification marks of the Chartered Professional Accountants of Canada. 2017, Chartered
More informationAdvanced Budgeting Workshop. Contents are subject to change. For the latest updates visit
Advanced Budgeting Workshop Page 1 of 8 Why Attend 'Advanced Budgeting Workshop' is the second level course in budgeting after Meirc's 'Effective Budgeting and Cost ' course. It goes beyond the theory
More informationManagement Accounting
Management Accounting Course map This document outlines the course structure. Duration 10 weeks ACCA: FMA-F2.x Management Accounting Course orientation Start of course survey Lesson 1: Welcome Lesson 2:
More informationBUDGET- CONCEPTS AND METHODOLOGIES
Budgeting Concepts and Methodologies Application & Awareness 1 BUDGET- CONCEPTS AND METHODOLOGIES WWW.CMAEXAMSTUDY.COM WWW.IMANET.ORG 2 Agenda Introduction of 3FOLD Budget Budgeting Role, Process and Approaches
More information11/22/2017 3:03 PM Approved (Changed Course) BAD 2 Course Outline as of Fall 2014
11/22/2017 3:03 PM Approved (Changed Course) BAD 2 Course Outline as of Fall 2014 CATALOG INFORMATION Dept and Nbr: BAD 2 Title: MANAGERIAL ACCOUNTING Full Title: Managerial Accounting Last Reviewed: 5/12/2014
More informationAccounting for Non-Financial Managers, 4e Table of Contents
Accounting for Non-Financial Managers, 4e Table of Contents Chapter 1 Accounting: Who Needs It? The Marketing Manager s Proposal The Human Resources Manager s Situation The Production Manager s Dilemma
More informationIAS 1,3 rd 4th and 5th Schedule to the Companies Act 2017
Curriculum The curriculum has following sections: (i) Accounting concepts and application (a) Basic Accounting Concepts (b) Advanced Accounting Application (ii) Business financial management (iii) Compliance
More informationManagerial Accounting
Managerial Accounting Making Decisions and Motivating Performance Srikant M. Datar Madhav V. Rajan PEARSON Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai
More informationRevised February HOCK international
The Institute of Certified Management Accountants (ICMA) published a set of practice questions and answers in 2008 to help candidates prepare for essay exam questions. These are actual retired questions
More information2018 LAST MINUTE CPA EXAM NOTES
2018 LAST MINUTE CPA EXAM NOTES Page intentionally left blank 2018 LAST MINUTE CPA EXAM NOTES BEC (Volume 1) Copyright 2018 by Glomont LLC. First edition Notice of Rights. All rights reserved. No part
More informationGlossary of Budgeting and Planning Terms
Budgeting Basics and Beyond, Third Edition By Jae K. Shim and Joel G. Siegel Copyright 2009 by John Wiley & Sons, Inc.. Glossary of Budgeting and Planning Terms Active Financial Planning Software Budgeting
More informationCertificate in Advanced Budgeting and Forecasting
Certificate in Advanced Budgeting and Forecasting Page 1 of 12 Why Attend This course is the second level course in budgeting after Meirc's 'Effective Budgeting and Cost Control' course. It goes beyond
More informationTotal 100 All learning outcomes must be evidenced; a 10% aggregate variance is allowed.
Prescription: 603 Business Finance Elective prescription Level 6 Credit 20 Version 3 Aim Prerequisites Recommended prior knowledge Students will apply financial management knowledge and skills to small
More informationPart One Introduction to Management Accounting 1. 1 Introduction to management accounting 3. 2 An introduction to cost terms and concepts 21
Contents Preface xxi Part One Introduction to Management Accounting 1 and Cost 1 Introduction to management accounting 3 The users of accounting inforrnation 4 Differences between management accounting
More informationanagena Accounting McGraw-Hill Irwin Ray H. Garrison, D.B.A., CPA Eric W. Noreen, Ph.D., CMA Peter C. Brewer, Ph.D., CPA
anagena Accounting r t e e n t i t i Ray H. Garrison, D.B.A., CPA Professor Emeritus Brigham Young University Eric W. Noreen, Ph.D., CMA Professor Emeritus University of Washington Peter C. Brewer, Ph.D.,
More informationACADEMIC SERVICES MODULE SPECIFICATION
MODULE SPECIFICATION Part 1: Information Module Title Management Accounting and Financial Decision Making Module Code UMAD5E-30-2 Level 2 For implementation September 2017 from UWE Credit Rating 30 ECTS
More informationFoundations of Finance
Foundations of Finance The Logic and Practice of Financial Management Eighth Edition Global Edition Virginia Polytechnic Institute and State University,R. B. Pamplin Professor of Finance J Baylor University
More informationBrief Contents. Preface xv Acknowledgements xix
Brief Contents Preface xv Acknowledgements xix PART ONE Foundations of Management Accounting 1 Chapter 1 Why Management Accounting Matters 3 Chapter 2 Cost Concepts and Classifications 27 Chapter 3 Cost
More informationAccounting for Management: Concepts & Tools v.2.0- Course Transcript Presented by: TeachUcomp, Inc.
Accounting for Management: Concepts & Tools v.2.0- Course Transcript Presented by: TeachUcomp, Inc. Course Introduction Welcome to Accounting for Management: Concepts and Tools, a presentation of TeachUcomp,
More informationCertified Management Accountant Learning Outcome Statements (effective 7/1/04) (revised )
Certified Management Accountant Learning Outcome Statements (effective 7/1/04) (revised 6-1-06) PART 1 BUSINESS ANALYSIS Section A. Business Economics (Levels A and B) Part 1 Section A.1. Factors affecting
More informationPearson LCCI Level 3 Management Accounting (ASE3024)
Pearson LCCI Level 3 Management Accounting (ASE3024) Annual Qualification Review 2014/2015 CONTENTS Introduction 2 Pass Rate Statistics 2 General Strengths and Weaknesses 3 Teaching Points by Syllabus
More informationThe CFO Guidebook. 3rd Edition. Steven M. Bragg
The CFO Guidebook 3rd Edition Steven M. Bragg Chapter 1 The CFO Position...1 Learning Objectives...1 Introduction...1 The CFO Job Description...1 The Controller Job Description...2 CFO and Controller Differences...4
More informationPREREQUISITES JUSTIFICATION
Profession MBA Program GBA 546 Fundamentals of Financial Management Section P200 CRN: 13778 Winter Quarter 2006 Tuesday: 6:00-9:50 p.m. P. Sarmas www.csupomona.edu/~psarmas CATALOG DESCRIPTION: Theoretical
More informationManagerial Accounting
Managerial Accounting Creating Value in a Dynamic Business Environment Ninth edition Ronald W. Hilton Cornell University Me Grain/ Hill McGraw-Hill Irwin 1 The Changing Role of Managerial Accounting in
More informationFinance (FIN) Courses. Finance (FIN) 1
Finance (FIN) 1 Finance (FIN) Courses FIN 5001. Financial Analysis and Strategy. 3 Credit Hours. This course develops the conceptual framework that is used in analyzing the financial management problems
More informationWILEY. Paul D. Kimmel PhD, CPA University of Wisconsin Milwaukee Milwaukee, Wisconsin
O o o c TOOLS FOR BUSINESS DECISION MAKING 5e WILEY Paul D. Kimmel PhD, CPA University of Wisconsin Milwaukee Milwaukee, Wisconsin Jerry J. Weygandt PhD, CPA : University of Wisconsin Madison Madison,
More informationThe Logic and Practice of Financial Management. Ninth Edition. Global Edition
Foundations of Finance The Logic and Practice of Financial Management Ninth Edition Global Edition Arthur J. Keown Virginia Polytechnic Institute and State University R. B. Pamplin Professor of Finance
More informationFinance. Faculty. Undergraduate. Graduate. Finance 1
Finance 1 Finance Through the study of finance, students learn to independently analyze security markets, understand basic valuation techniques and use their knowledge to make investment decisions. In
More informationManageria Accounting for Managers
Manageria Accounting for Managers Third Edition Eric W. Noreen, Ph.D., CMA Professor Emeritus University of Washington Peter C. Brewer, Ph.D., CPA Miami University Oxford, Ohio Ray H. Garrison, D.B.A.,
More informationThe Complete Course On Budgeting: Planning, Forecasting, What If Analysis And Reporting
The Complete Course On Budgeting: Planning, Forecasting, What If Analysis And Reporting SECTOR / ACCOUNTING AND FINANCE NON-TECHNICAL & CERTIFIED TRAINING COURSE The use of Excel as the toolbox of choice
More informationCMA 2010 Support Package
CMA 2010 Support Package Ratio Definitions CMA EXAM RATIO DEFINITIONS Abbreviations EBIT = Earnings before interest and taxes EBITDA = Earnings before interest, taxes, depreciation and amortization EBT
More informationFINANCIAL ANALYSIS, BUDGETS PLANNING & CONTROLLING. 25 Sep - 06 Oct 2017, Amsterdam Dec 2017, Amsterdam
25 Sep - 06 Oct 2017, Amsterdam 11-22 Dec 2017, Amsterdam Introduction This 10-day seminar brings together important areas of Financial Management, Planning and Control: Financial Analysis, Planning and
More informationSETTING & CONTROLLING BUDGETS
01-05 Oct 2018, Amsterdam I 17-21 Dec 2018, Amsterdam 30 Sep - 04 Oct 2019, Amsterdam I 16-20 Dec 2019, Amsterdam INTRODUCTION TRAINING METHODOLOGY This training seminar deals comprehensively with the
More informationExaminer s report F9 Financial Management September 2017
Examiner s report F9 Financial Management September 2017 General comments The F9 Financial Management exam is offered in both computer-based (CBE) and paper-based (PBE) formats. The structure is the same
More informationPrepare, Apply, and Confirm
Prepare, Apply, and Confirm etext Features Keep students engaged in learning on their own time, while helping them achieve greater conceptual understanding of course material through author-created solutions
More informationManagerial Accounting
Managerial Accounting Third Edition Karen W si ken Braun Case Western Reserve University Wendy M. Tietz Kent State University PEARSON Boston Columbus Indianapolis New York San Francisco Upper Saddle River
More informationMANAGERIAL ACCOUNTING
MANAGERIAL ACCOUNTING SECOND EDITION Karen Wilken Braun Case Western Reserve University Wendy M. Tietz Kent State University Walter T. Harrison, Jr. Baylor University Prentice Hall Boston Columbus Indianapolis
More informationIntellectual Properties, Trademarks and Copyrights
Intellectual Properties, Trademarks and Copyrights ExamREVIEW.NET (a.k.a. ExamREVIEW) is an independent content developer not associated/affiliated with the certification vendor(s) mentioned throughout
More informationMGMT Managerial Accounting and Finance ( version L )
MGMT 1135 - Managerial Accounting and Finance ( version 213L ) Course Title Course Development Support Managerial Accounting and Finance Course Description Standard No The focus of this course is to acquire
More informationCOURSE OUTLINE. School of Business COURSE CODE: FINA 341 TOTAL COURSE HOURS: 60
COURSE OUTLINE SCHOOL: DEPARTMENT: PROGRAM (if applicable): COURSE TITLE: School of Business Accounting Financial Services Corporate Credit COURSE CODE: FINA 341 TOTAL COURSE HOURS: 60 PRE-REQUISITES/CO-REQUISITES:
More informationCORNERSTONES. of Managerial Accounting. Dan L. Heitger. Maryanne M. Mowen. Don R. Hansen. Miami University ~ Oxford. Oklahoma State University
FUNDAMENTAL CORNERSTONES of Managerial Accounting Dan L. Heitger Miami University ~ Oxford Maryanne M. Mowen Oklahoma State University ;... ^.. _ ;... Don R. Hansen Oklahoma State University THOMSON SOUTH-WESTERN
More informationIntermediate Management Accounting
Intermediate Management Accounting Course map This document outlines the course structure. Course orientation Lesson 1: Welcome Lesson 2: Getting your diploma Lesson 3: How do I study this course? Unit
More informationPELLISSIPPI STATE TECHNICAL COMMUNITY COLLEGE MASTER SYLLABUS COST ACCOUNTING ACC 2360
PELLISSIPPI STATE TECHNICAL COMMUNITY COLLEGE MASTER SYLLABUS COST ACCOUNTING ACC 2360 Class Hours: 3.0 Credit Hours: 3.0 Laboratory Hours: 0.0 Revised: Fall 04 NOTE: This course is NOT designed for transfer
More informationCorporate Finance Theory FRL CRN: P. Sarmas Summer Quarter 2014 Building 163 Room 2032 Monday and Wednesday: 8:00 a.m. 9:50 a.m.
Corporate Finance Theory FRL 367-01 CRN: 51898 P. Sarmas Summer Quarter 2014 Building 163 Room 2032 Monday and Wednesday: 8:00 a.m. 9:50 a.m. www.csupomona.edu/~psarmas Catalog Description: Capital Budgeting
More informationBusiness Administration (BSAD) 2221 Introduction to Managerial Accounting (4 Units) CSU:UC [formerly Business Administration 1B]
Reviewed by: David Layne Reviewed by: Kanoe Bandy Reviewed by: Linda West Date reviewed: November, 2013 Text update: May 13, 2011 C & GE Approved: May 20, 2013 Board Approved: June 12, 2013 Semester Effective:
More informationFINAL EXAMINATION DISCUSSION
1of 13 Kevin J Clark CDU Slide 1 Last Revision 10/05/2015 CMA202 FINAL EXAMINATION DISCUSSION Review Examination rules Hints on Examination techniques General discussion of previous exam papers General
More informationM. COM.: New optional (elective)
M. COM.: New optional (elective) Advanced Accounting and Auditing [Code: COM EE] Semester II: Com EA/EE 410 Financial Accounting and Auditing 1 Com EA/EE 411 Cost Accounting 1 Com 412 EE Cost Accounting
More informationThis page intentionally left blank
This page intentionally left blank Financial Management: International Edition Table of Contents Cover Contents Part 1 Fundamental Concepts and Basic Tools of Finance 1 Financial Management 1.1 The Cycle
More informationapplications & theory
finance applications & theory third edition Marcia Millon Cornett Bentley University Troy A. Adair Jr. Berkeley College John Nofsinger Washington State University Mi brief table of contents PART ONE: INTRODUCTION
More informationFINANCIAL ANALYSIS, PLANNING & CONTROLLING BUDGETS SECTOR / FINANCE
FINANCIAL ANALYSIS, PLANNING & CONTROLLING BUDGETS SECTOR / FINANCE NON-TECHNICAL & CERTIFIED TRAINING COURSE This 10-days training seminar brings together important areas of Financial Management, Planning
More informationIndex. Business unit, 311, 350 Business-unit level strategies, 309, 311 Business-unit strategies, 311, 350
387 Index A Absenteeism rate, 239 Accounting, 26, 93 Definition, 3 Accounting system, 14 Accrual accounting, 176, 182, 194 Activity-based budgeting, 141 142, 150 Activity-based costing, 67 69, 71, 93,
More informationCorporate Finance Theory FRL CRN: P. Sarmas Summer Quarter 2012 Building 24B Room 1417 Tuesday & Thursday: 4:00 5:50 p.m.
Corporate Finance Theory FRL 367-01 CRN: 50454 P. Sarmas Summer Quarter 2012 Building 24B Room 1417 Tuesday & Thursday: 4:00 5:50 p.m. www.csupomona.edu/~psarmas Catalog Description: Capital Budgeting
More informationill Seal, Ray H. Garrison, Eric-W. Noreen
Management Accountin Third Edition ill Seal, Ray H. Garrison, Eric-W. Noreen p= ' $- Lcn.ci6n* 6oston Bun Ridge, IL Dubuque, IA " "Madi'sorfg W! New York,'^a.n :$ Franciscp s St.. Louis EJor.gkok Bogota
More informationFINANCIAL ANALYSIS, BUDGETS PLANNING & CONTROLLING. 24 Sep - 05 Oct 2018, Amsterdam Dec 2018, Amsterdam
24 Sep - 05 Oct 2018, Amsterdam 10-21 Dec 2018, Amsterdam Introduction This 10-days GLOMACS training seminar brings together important areas of Financial Management, Planning and Control: Financial Analysis,
More informationEuropean Edition. Peter Moles, Robert Parrino and David Kidwell. WILEY A John Wiley and Sons, Ltd, Publication
European Edition Peter Moles, Robert Parrino and David Kidwell WILEY A John Wiley and Sons, Ltd, Publication Preface Organisation and coverage Proven pedagogical framework Instructor and student resources
More informationASSOCIATION OF ACCOUNTING TECHNICIANS OF SRI LANKA. Examiner's Report. Final Examination July 2013 SECTION A. Management Accounting (75 marks)
ASSOCIATION OF ACCOUNTING TECHNICIANS OF SRI LANKA Examiner's Report Final Examination July 2013 (59) Management Accounting and Business Finance SECTION A Management Accounting (75 marks) Question No.
More information'.fc 1. Chapter 1 Elements of Financial Statements 2. Chapter 2 Understanding the Accounting Cycle 40. Questions 23. Second Accounting Cycle 50
Boston Burr Ridge, IL Dubuque, IA Madison, Wl New York San Francisco St. Louis Bangkok Bogota Caracas Kuala Lumpur Lisbon London Madrid Mexico City Milan Montreal New Delhi Santiago Seoul Singapore Sydney
More informationTable of Contents. Chapter 1 Introduction to Financial Management Chapter 2 Financial Statements, Cash Flows and Taxes...
Table of Contents Chapter 1 Introduction to Financial Management... 1 22 Importance of Financial Management 2 Finance in the Organizational Structure of the Firm 3 Nature and Functions of Financial Management:
More informationAccounting for Managers
Accounting for Managers 2 nd Edition Steven M. Bragg Chapter 1 The Need for Accounting Information... 1 Learning Objectives... 1 Introduction... 1 The Accountancy Concept... 1 Financial and Managerial
More informationUnit 4: Elements of Managerial Accounting Syllabus Section Absorption (Total) costing
www.xtremepapers.com Unit 4: Elements of Managerial Accounting Syllabus Section Absorption (Total) costing Learning Outcomes Suggested Teaching Activities Resources Online Resources Students will learn
More informationLahore University of Management Sciences. ACCT 130 Principles of Management Accounting Fall Semester 2016
ACCT 130 Principles of Management Accounting Fall Semester 2016 Instructor Room No. Office Hours Email Telephone Secretary/TA TA Office Hours Course URL (if any) Ahsan Shamim Chaudhri / Ayesha Bhatti /
More informationMINISTRY OF PRIMARY AND SECONDARY EDUCATION
ZIMBABWE MINISTRY OF PRIMARY AND SECONDARY EDUCATION ACCOUNTING SYLLABUS FORMS 5-6 2015 2022 Curriculum Development Unit P.O. Box MP 133 Mount Pleasant Harare All rights reserved 2015 ACKNOWLEDGEMENT The
More informationPearson LCCI Level 3 Certificate in Management Accounting (ASE3024)
Pearson LCCI Level 3 Certificate in Management Accounting (ASE3024) Annual Qualification Review 2013/2014 For further information contact us: Tel. +44 (0) 247 6518951 Email. internationalenquiries@pearson.com
More informationCOURSE OUTLINE. Prerequisites: ACC 211. Course Description: Semester Credits: 4 Lecture Hours: 4 Lab/Recitation Hours: 0
22TFall 2015 22TACC 212 22TPrinciples of Accounting II COURSE OUTLINE Prerequisites: ACC 211 Course Description: 11TIntroduces accounting principles with respect to cost and managerial accounting. Focuses
More informationSTUDY HINTS FOR THE LEVEL I CFA EXAM
STUDY HINTS FOR THE LEVEL I CFA EXAM The Level I CFA exam is a multiple choice test consisting of 240 multiple choice questions, half of which will be given in the morning session and half of which will
More informationPresentation and disclosure 4 Property, plant and equipment
CURRICULUM The curriculum has following sections: i. Accounting concepts and application a. Basic Accounting Concepts b. Advanced Accounting Application ii. Business financial management iii. Compliance
More informationLahore University of Management Sciences. ACCT 130 Principles of Management Accounting Fall Semester 2017 Waqar Ali, Omair Haroon, Ayesha Bhatti
ACCT 130 Principles of Management Accounting Fall Semester 2017 Instructor Waqar Ali, Omair Haroon, Ayesha Bhatti Room No. TBA Office Hours TBA Email Waqar_ali@lums.edu.pk, Omair.haroon@lums.edu.pk, Ayesha.bhatti@lums.edu.pk
More informationก CISA 1 (Certified Investment Securities Analysis: CISA Level 1)
ก ก (Required Readings) 1. (Economics) ก CISA 1 ก (Suggested Readings) 1. : ก ก ก 2. ก ก 3. ก ก 4. : ก ( ) 5. (International Economics) 6. 7. CISA 1 Workbook : ก 2 ก 8. Economics, Eighth Edition, by Michael
More informationFIN 370 Cash Flow Problem Sets (4-5,4-7,4-8,4-11,4-13) For more course tutorials visit www.tutorialrank.com 4-5 Multiyear Future Value How much would be in your savings account in 11 years after depositing
More informationS E R V I C E C O M P A R I S O N C H A R T
S E R V I C E C O M P A R I S O N C H A R T $O$: Hourly Second Opinion Service GPS: Goal Planning Service Broad-Based Financical Plan Advanced Portfolio Management Affordable Family Office Service Topic-Specific
More informationDepartment of Management Sciences
The Islamia University of Bahawalpur Pakistan Department of Management Sciences Course Outline Course: Course Code: Credit Hours: 3 Class: Bachelor of Business Administration (BBA) Session & Semester:
More informationIndex COPYRIGHTED MATERIAL
A ABC (activity-based costing). See also costs; peanut butter costing allocating indirect costs, 77 78 allocations to cost pools, 79 analyzing cost activities, 78 79 applying to bottlenecks, 353 applying
More informationFinancial Management 30
The First Cash Flow Assets 62 The Component: Cash Flow to Fundamental Concepts and Basic FinanCG 29 TheThird Component: Cash Flow to Owners 64 1 Financial Management 30 Putting Cash Flow 1.1 The of Money
More informationManagement Accounting (MA)/FMA September 2018 to August 2019
Management Accounting (MA)/FMA September 2018 to August 2019 Guide to structure of the syllabus and Study guide This syllabus and study guide are designed to help with teaching and learning and is intended
More informationPrinciples of Managerial Accounting Syllabus ACG 2071, summer 2018, June 25 - July 27
Principles of Managerial Accounting Syllabus ACG 2071, summer 2018, June 25 - July 27 Course & Faculty Information Lecturer: E-mail: Time: Monday through Friday (1.8 contact hours each day) Contact hour:
More informationBRIEF CONTENTS. Preface...xv. Part I The Healthcare Environment. Chapter 1. Healthcare Finance Basics...3
BRIEF CONTENTS Preface...xv Part I The Healthcare Environment Chapter 1. Healthcare Finance Basics...3 Chapter 2. Healthcare Insurance and Reimbursement Methodologies...39 Part II Financial Accounting
More informationMICPA Conversion Programme. Module Outline Management Accounting
Module Outline MANAGEMENT ACCOUNTING AIM To ensure that students are able to: 1. Understand cost behaviours and product costing 2. Understand the cost terms and concepts, and its relevance for decision-making
More informationManagement Accounting Level 3
LCCI International Qualifications Management Accounting Level 3 Model Answers Series 4 2011 (3024) For further information contact us: Tel. +44 (0) 8707 202909 Email. enquiries@ediplc.com www.lcci.org.uk
More informationPMP045 Project Management Detailed Engineering for Capital Projects
PMP045 Project Management Detailed Engineering for Capital Projects H.H. Sheik Sultan Tower (0) Floor Corniche Street Abu Dhabi U.A.E www.ictd.ae ictd@ictd.ae Course Introduction: Large capital-intensive
More informationSTUDY HINTS FOR THE LEVEL I CFA EXAM
STUDY HINTS FOR THE LEVEL I CFA EXAM The Level I CFA exam is a multiple choice test consisting of 240 multiple choice questions, half of which will be given in the morning session and half of which will
More informationContents. Preface... xiii. CHAPTER 1 Introduction to Management Accounting and Control CHAPTER 2 Management Reporting... 29
v Preface... xiii CHAPTER 1 Introduction to Management Accounting and Control... 1 The Concepts of Management, Accounting, and Control... 2 A Definition of Management... 2 A Definition of Accounting...
More information