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更新日期：2017-11-26
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CMA Part 1: Financial Reporting, Planning, Performance and Control
The percentages show the relative weight range given to each section in the exam.
A. External Financial Reporting Decisions 15%
Preparation of financial statements: balance sheet, income statement, statement of changes in equity, statement of cash flows; valuation of assets and liabilities; operating and capital leases; impact of equity transactions; revenue recognition; income measurement; major differences between U.S. GAAP and IFRS.
Topics Tested:
– Financial Statements
– Recognition, Measurement, Valuation and Disclosure
B. Planning, Budgeting and Forecasting – 30%
Planning process; budgeting concepts; annual profit plans and supporting schedules; types of budgets, including activity-based budgeting, project budgeting, flexible budgeting; top-level planning and analysis; and forecasting, including quantitative methods such regression analysis and learning curves.
Topics Tested:
– Strategic Planning
– Budgeting Concepts
– Forecasting Techniques
– Budgeting Methodologies
– Annual Profit Plan and Supporting Schedules
– Top-Level Planning and Analysis
C. Performance Management – 20%
Factors to be analyzed for control and performance evaluation including revenues, costs, profits, and investment in assets; variance analysis based on flexible budgets and standard costs; responsibility accounting for revenue, cost, contribution and profit centers; and balanced scorecard.
Topics Tested:
– Cost and Variance Measures
– Responsibility Centers & Reporting Segments
– Performance Measures
D. Cost Management – 20%
Cost concepts, flows and terminology; alternative cost objectives; cost measurement concepts; cost accumulation systems including job order costing, process costing, and activity-based costing; overhead cost allocation; operational efficiency and business process performance topics such as JIT, MRP, theory of constraints, value chain analysis, benchmarking, ABM, and continuous improvement.
Topics Tested:
– Measurement Concepts
– Costing Systems
– Overhead Costs
– Supply Chain Management
– Business Process Improvement
E. Internal Controls – 15%
Risk assessment; internal control environment, procedures, and standards; responsibility and authority for internal auditing; types of audits; and assessing the adequacy of the accounting information system controls.
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