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CMA Part 1 Visual Prep |
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| このアプリは現在ストアで閲覧することができません。 | ||||
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価格 | 2440円 | ダウンロード |
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| ｼﾞｬﾝﾙ | ビジネス | |||
サイズ | 20.3MB | |||
| 開発者 | Overtechs llc. | |||
| 順位 |
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| ﾘﾘｰｽ日 | 2018-07-30 17:42:17 | 評価 | 評価が取得できませんでした。 | |
| 互換性 | iOS 9.0以降が必要です。 iPhone、iPad および iPod touch 対応。 | |||
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CMA Part 1 Visual Prep
Financial Reporting, Planning, Performance and Control
Recently Updated
-----
CMA Part 1 Contents are recently updated based on official curriculums,
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:
– 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
----
Visual Prep Provides you three learning options.
* Visual Mode
* Training Mode
* Student Mode
Learn, Train and Pass your exam on the first attempt, Visual Prep Passing rate is more than 98%
App Features:
----
* Latest Update
* Three Learning Modes
* Verified Contents
* Save/Bookmark Unlimited Questions
* Lifetime Updates FREE
* Test Taking Strategy
* Testing Log
* Review Your Exam
* Friendly Interface
* Works without Internet Connection
* Dynamic and Static Content Updates FREE
* Trusted by Industry Professionals
----
LEGAL NOTICE:
WE ARE NOT affiliated with any testing agency, certificate, test name or any trademark.
All Trademarks are the property of respected trademark owners.
更新履歴
This app has been updated by Apple to use the latest Apple signing certificate.
Financial Reporting, Planning, Performance and Control
Recently Updated
-----
CMA Part 1 Contents are recently updated based on official curriculums,
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:
– 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
----
Visual Prep Provides you three learning options.
* Visual Mode
* Training Mode
* Student Mode
Learn, Train and Pass your exam on the first attempt, Visual Prep Passing rate is more than 98%
App Features:
----
* Latest Update
* Three Learning Modes
* Verified Contents
* Save/Bookmark Unlimited Questions
* Lifetime Updates FREE
* Test Taking Strategy
* Testing Log
* Review Your Exam
* Friendly Interface
* Works without Internet Connection
* Dynamic and Static Content Updates FREE
* Trusted by Industry Professionals
----
LEGAL NOTICE:
WE ARE NOT affiliated with any testing agency, certificate, test name or any trademark.
All Trademarks are the property of respected trademark owners.
更新履歴
This app has been updated by Apple to use the latest Apple signing certificate.
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