CMA Part 1 - Financial Reporting, Planning, Performance, and Control Exam Flashcard Study System: CMA Test Practice Questions & Review for the Certified Management Accountant Exam (Cards)

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The Planning, Budgeting and Forecasting section includes:

• Purpose of budgets
• Authoritative budgeting
• Participative budgeting
• Unattainable budget standards
• Pro forma income statement
• Pro forma statement of financial position
• Pro forma cash flow statement

The Performance Management section includes:

• Performance measurement
• Variance analysis
• Responsibility accounting
• Contribution margin
• Transfer pricing
• ROI
• Balanced scorecard approach

The Cost Management section includes:

• Activity-based costing
• Cost allocation methods
• Just-in-time manufacturing systems
• Outsourcing
• Value chain analysis
• Benchmarking
• TQM

The Internal Controls section includes:

• Internal control risk
• Segregation of duties
• Sarbanes-Oxley Act of 2002
• Internal audit
• Independent auditors
• PCAOB
• Disaster recovery plan

The Professional Ethics section includes:

• Institute of Management Accountants Statement of Ethical Professional Practice
• Competency standards of the Institute of Management Accountants
• Confidentiality standards of the Institute of Management Accountants
• Integrity standards of the Institute of Management Accountants
• Credibility standards of the Institute of Management Accountants

...and much more!

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