This video contains the tips to pass Pass the CMA(US)Exam in the first attempt itself(If followed religiously)
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Link to Finance Lease Accounting Treatment
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Link to Add/Drop a product or service
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Link to Joint Cost Allocation- Constant Gross Margin %age NRV method
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Link to Joint Cost Allocation- Estimated NRV method or Net Realisable Method
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Link to Joint Cost Allocation-Sales value at split off Method
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Link to Joint cost allocation - Physical Quantity Method
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Link to Make or Buy Decision(CMA Part 2)
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Marginal Analysis/ Decision Making Link
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Relevant and Irrelevant Cost Link
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High -Low Method (CMA Part1) Link
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step down method of service cost allocation Link
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Direct Method of allocating Service Cost Video Link
CMA (US) Part 1(Certified Management Accountant)
Financial Planning, Performance, and Analytics
The following six topics are covered in CMA Part 1 (weightage given)
• External Financial Reporting Decisions - 15%
• Planning, Budgeting, and Forecasting - 20%
• Performance Management - 20%
• Cost Management - 15%
• Internal Controls - 15%
• Technology and Analytics - 15%
CMA(US) Part 2
Strategic Financial Management
The following six topics are covered in CMA (US)Part 2:
• Financial Statement Analysis – 20%
• Corporate Finance – 20%
• Decision Analysis – 25%
• Risk Management – 10%
• Investment Decision – 10%
• Professional Ethics – 15%
The CMA Part 2 exam is a 4-hour long exam consisting of 100 multiple-choice questions and two essay questions.
In order to make it to the essay portion of the exam, you will have to earn at least 50% on the MCQ section.
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