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CMA Exam Part 1

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  1. âś…â›”Please Start Here!
    4 Topics

  2. 1. EXTERNAL FINANCIAL STATEMENTS

    IFRS vs. US GAAP: Financial Statements and Intangibles
    3 Topics
  3. 1.1- CONCEPTUAL FRAMEWORK & FINANCIAL ACCOUNTING
    đź“–Objective Of Financial Reporting & GAAP
    4 Topics
    |
    1 Quiz
  4. đź“–FASB's Conceptual Framework
    5 Topics
    |
    1 Quiz
  5. đź“–Elements Of Financial Statements
    4 Topics
    |
    1 Quiz
  6. đź“–Accounting Assumptions & Principles
    5 Topics
    |
    1 Quiz
  7. 1.2- ACCOUNTING INFORMATION SYSTEM
    đź“–Basics Of Accounting
    3 Topics
    |
    2 Quizzes
  8. đź“–Adjusting Entries
    8 Topics
    |
    2 Quizzes
  9. đź“–Financial Statements
    4 Topics
  10. đź“–Closing Entries
    4 Topics
    |
    2 Quizzes
  11. đź“–Converting Cash To Accrual
    7 Topics
    |
    1 Quiz
  12. đź“–Reversing Entries
    3 Topics
    |
    2 Quizzes
  13. 1.3- BALANCE SHEET, STATEMENT OF CASH FLOWS & FINANCIAL STATEMENT ANALYSIS
    đź“–Intro To The Statement Of Cash Flows
    4 Topics
    |
    2 Quizzes
  14. đź“–Balance Sheet
    15 Topics
    |
    1 Quiz
  15. đź“–Statement Of Cash Flows
    7 Topics
    |
    1 Quiz
  16. đź“–Financial Statement Analysis
    6 Topics
  17. đź“–Ratio Analysis
    10 Topics
    |
    1 Quiz
  18. đź“–Comprehensive Practice Financial Statement Analysis
    5 Topics
  19. đź“–Operating Section: Indirect Method
    4 Topics
    |
    2 Quizzes
  20. đź“–Operating Section: Direct Method
    4 Topics
    |
    2 Quizzes
  21. đź“–How To Prepare The Operating Section
    2 Topics
  22. đź“–Investing Section
    4 Topics
  23. đź“–Financing Section
    3 Topics
    |
    2 Quizzes
  24. đź“–Comprehensive Example
    1 Topic
  25. đź“–Temporal Method
    3 Topics
    |
    1 Quiz
  26. đź“–Current Rate Method
    3 Topics
    |
    1 Quiz
  27. đź“–Translation Of Retained Earnings
    2 Topics
  28. đź“–Translation Of Inventory
    2 Topics
  29. 1.4- INCOME STATEMENT, RETAINED EARNINGS & OTHER COMPREHENSIVE INCOME
    đź“–Income Statement
    7 Topics
    |
    2 Quizzes
  30. đź“–Unusual Gains/Losses
    4 Topics
  31. đź“–Discontinued Operations
    5 Topics
    |
    2 Quizzes
  32. đź“–Accounting Changes & Errors
    2 Topics
    |
    2 Quizzes
  33. đź“–Statement Of Retained Earnings
    4 Topics
    |
    1 Quiz
  34. đź“–Comprehensive Income
    5 Topics
    |
    2 Quizzes
  35. 2.1 CASH & RECEIVABLES
    đź“–Trade Receivable, Notes Receivable & Non Trade Receivables
    4 Topics
  36. đź“–Direct Write-Off Method
    2 Topics
  37. đź“–Allowance For Doubtful Accounts
    6 Topics
    |
    2 Quizzes
  38. đź“–Notes Receivable
    7 Topics
  39. đź“–Discounting Notes Receivable
    3 Topics
  40. đź“–Pledging & Selling Of Receivable
    6 Topics
    |
    2 Quizzes
  41. 2.2 VALUATION OF INVENTORIES
    đź“–Inventory: Perpetual & Periodic
    6 Topics
    |
    2 Quizzes
  42. đź“–Cost Of Inventory: FOB Shipping & Destination
    3 Topics
  43. đź“–Product Cost & Period Cost
    4 Topics
  44. đź“–Inventory Errors
    6 Topics
    |
    1 Quiz
  45. đź“–Cost Flow Assumptions- LIFO, FIFO & Weighted Average
    6 Topics
    |
    2 Quizzes
  46. đź“–LIFO Reserve
    3 Topics
  47. đź“–LIFO Liquidation
    2 Topics
  48. đź“–Dollar Value LIFO
    6 Topics
    |
    2 Quizzes
  49. đź“–Lower Of Cost Or Net Realizable Value
    4 Topics
  50. đź“–Lower Of Cost (LCM)
    7 Topics
    |
    2 Quizzes
  51. đź“–Relative Sales Value
    2 Topics
    |
    1 Quiz
  52. đź“–Purchase Commitment
    3 Topics
    |
    1 Quiz
  53. đź“–Estimating Inventory Using Gross Profit
    5 Topics
    |
    2 Quizzes
  54. đź“–Retail Inventory Method
    4 Topics
    |
    2 Quizzes
  55. 3.1 PROPERTY, PLANT & EQUIPMENT
    đź“–Introduction To Property, Plant & Equipment
    3 Topics
    |
    2 Quizzes
  56. đź“–Interest Capitalization
    7 Topics
    |
    2 Quizzes
  57. đź“–Valuation Of Property, Plant & Equipment
    5 Topics
  58. đź“–Exchange Of Non Monetary Assets
    8 Topics
    |
    2 Quizzes
  59. đź“–Cost Subsequent To Acquisition
    4 Topics
  60. đź“–Disposition Of Property, Plant & Equipment
    5 Topics
    |
    1 Quiz
  61. đź“–Asset Held For Sale
    3 Topics
  62. 3.2 DEPRECIATION, IMPAIRMENTS & DEPLETION
    đź“–Depreciation Methods & Partial Year Depreciation
    12 Topics
    |
    2 Quizzes
  63. đź“–Depreciation Revision Of Estimates
    2 Topics
  64. đź“–Group Depreciation
    2 Topics
  65. đź“–Impairment Losses
    8 Topics
    |
    2 Quizzes
  66. đź“–Depletion Expense
    5 Topics
    |
    2 Quizzes
  67. đź“–Liquidating Dividend
    1 Topic
  68. đź“–MACRS IRS Vs. GAAP Depreciation
    2 Topics
  69. 3.3 INTANGIBLE ASSETS
    đź“–Introduction To Intangibles
    6 Topics
    |
    2 Quizzes
  70. đź“–Impairment Of Intangibles
    3 Topics
  71. đź“–Computer Software Cost
    1 Topic
    |
    1 Quiz
  72. đź“–Cloud Computing Arrangement
    1 Topic
  73. đź“–Goodwill & Goodwill Impairment
    7 Topics
    |
    2 Quizzes
  74. đź“–Research & Development Cost
    6 Topics
    |
    1 Quiz
  75. đź“–Start-up & Initial Operating Losses
    4 Topics
  76. đź“–Fair Value Accounting
    8 Topics
    |
    1 Quiz
  77. 4.1 ACCOUNTING FOR INVESTMENTS
    đź“–Introduction To Accounting For Investment
    3 Topics
  78. đź“–Debt Securities Held To Maturity
    5 Topics
  79. đź“–Debt Securities Available For Sale
    5 Topics
  80. đź“–Debt Securities Trading Securities
    3 Topics
    |
    2 Quizzes
  81. đź“–Accounting For Equity Securities
    5 Topics
    |
    2 Quizzes
  82. đź“–Equity Methods
    4 Topics
    |
    2 Quizzes
  83. đź“–Fair Value Option For Investments
    3 Topics
  84. đź“–Impairment Of Value Of Debt Investment CECL
    5 Topics
    |
    1 Quiz
  85. đź“–Disclosure For Investments
    1 Topic
    |
    1 Quiz
  86. 4.2 CONSOLIDATION
    đź“–Introduction To Consolidation
    4 Topics
  87. đź“–Elimination Entries Of The Investment In Subsidiary
    2 Topics
  88. đź“–Balance Sheet Eliminating Entries
    1 Topic
    |
    1 Quiz
  89. đź“–Elimination Of Non Depreciable Assets
    1 Topic
    |
    1 Quiz
  90. đź“–Inventory Eliminating Entries
    1 Topic
    |
    1 Quiz
  91. đź“–Elimination Of Depreciable Assets
    1 Topic
    |
    1 Quiz
  92. đź“–Elimination Of Bonds Payable
    1 Topic
    |
    1 Quiz
  93. đź“–Consolidated Financial Statements
    4 Topics
    |
    1 Quiz
  94. đź“–Pushdown Accounting
    2 Quizzes
  95. đź“–Variable Interest Entity
    2 Topics
    |
    1 Quiz
  96. 5.1 CONTINGENCIES & COMMITMENTS
    đź“–Loss Contingency & Estimated Liabilities
    6 Topics
  97. đź“–Premium & Coupon Explained
    6 Topics
  98. đź“–Warranty Cost
    7 Topics
    |
    2 Quizzes
  99. 5.2 ACCOUNTING FOR LEASES
    đź“–Introduction To Leases
    2 Topics
    |
    2 Quizzes
  100. đź“–Lessee Accounting: Operating Lease Vs Finance Lease
    14 Topics
    |
    2 Quizzes
  101. đź“–Operating & Finance Lease
    3 Topics
    |
    2 Quizzes
  102. đź“–Leases - Financial Statement Presentation & Disclosures
    4 Topics
  103. 5.3 ACCOUNTING FOR INCOME TAXES
    đź“–Introduction To Deferred Taxes
    3 Topics
  104. đź“–Deferred Tax Liabilities
    4 Topics
  105. đź“–Deferred Tax Asset & Valuation Allowance
    7 Topics
    |
    1 Quiz
  106. đź“–Temporary & Permanent Differences
    7 Topics
    |
    2 Quizzes
  107. đź“–Uncertain Tax Position
    3 Topics
    |
    1 Quiz
  108. đź“–CPA Exam Questions & MCQs
    10 Topics
  109. đź“–Net Operating Loss
    5 Topics
  110. đź“–Enacted Future Tax Rates
    3 Topics
    |
    2 Quizzes
  111. 5.4 BONDS
    đź“–Bonds
    10 Topics
  112. đź“–Issue Bond Between Interest Payments
    7 Topics
  113. đź“–Questions: Bonds Payable
    3 Topics
    |
    2 Quizzes
  114. đź“–Fair Value Options For Liabilities
    3 Topics
  115. đź“–Notes Payable
    4 Topics
    |
    2 Quizzes
  116. đź“–Debt Retirement
    4 Topics
    |
    1 Quiz
  117. đź“–Debt Restructuring
    7 Topics
    |
    2 Quizzes
  118. 6. EQUITY TRANSACTIONS
    đź“–Issuing Common Stock
    10 Topics
    |
    2 Quizzes
  119. đź“–Preferred Stock
    3 Topics
    |
    2 Quizzes
  120. đź“–Treasury Stock
    10 Topics
    |
    2 Quizzes
  121. đź“–Book Value Per Share
    4 Topics
  122. đź“–Stock Subscriptions & Stock Rights
    3 Topics
    |
    1 Quiz
  123. đź“–Dividends
    5 Topics
    |
    2 Quizzes
  124. đź“–Property & Liquidating Dividend
    4 Topics
  125. đź“–Stock Dividend & Stock Split
    6 Topics
  126. đź“–Statement Of Stockholder's Equity
    2 Topics
  127. 7. REVENUE & IMPAIRMENT RECOGNITION
    đź“–Revenue Recognition 5 Steps
    15 Topics
    |
    2 Quizzes
  128. đź“–Long-Term Construction Contract
    10 Topics
    |
    2 Quizzes
  129. đź“–Sales Returns & Allowances
    4 Topics
  130. đź“–Warranty & Upfront Fees
    4 Topics
  131. đź“–Refund Liabilities & Rights Of Return
    1 Topic
  132. đź“–Contract Modification
    3 Topics
  133. đź“–Installment Sales Method
    2 Topics
  134. đź“–Revenue Recognition For Franchises
    2 Topics
    |
    2 Quizzes
  135. 8. INTEGRATED REPORTING
    đź“–Integrated Reporting
    2 Topics
    |
    1 Quiz
  136. đź“–Value Creation
    2 Topics
  137. đź“–Six Capitals
    2 Topics
  138. đź“–Value Creation Process
    2 Topics
    |
    1 Quiz
  139. đź“–Guiding Principle In Integrated Reporting
    2 Topics
    |
    1 Quiz
  140. đź“–Overview Of Elements Of Integrated Reporting
    4 Topics
    |
    2 Quizzes
  141. 9. COST MANAGEMENT CONCEPTS
    đź“–Bacic Cost Accounting terms
    2 Topics
  142. đź“–Three Basic Manufacturing Cost
    4 Topics
    |
    2 Quizzes
  143. đź“–Product Cost Vs. Period Cost
    4 Topics
    |
    1 Quiz
  144. đź“–Cost Behavior: Variable, Fixed & Mixed
    4 Topics
    |
    1 Quiz
  145. đź“–Traditional Vs Contribution Format Income Statement
    4 Topics
  146. đź“–Relevant & Irrelevant, Opportunity & Sunk Cost
    2 Topics
  147. đź“–Estimating Fixed & Variable Cost - High Low
    4 Topics
    |
    1 Quiz
  148. đź“–Absorption & Variable Costing
    9 Topics
    |
    3 Quizzes
  149. đź“–Segmented Income Statement Traceable & Common Fixed Cost
    5 Topics
    |
    1 Quiz
  150. đź“–Utilization Of A Constrained Resource
    2 Topics
  151. đź“–Break Even & Common Errors
    3 Topics
    |
    1 Quiz
  152. 10. COST ACCUMULATION SYSTEMS
    đź“–Job Order Costing
    5 Topics
    |
    1 Quiz
  153. đź“–Cost Flow In Job Order Costing
    5 Topics
  154. đź“–Schedules Of Cost Of Goods Manufactured / Cost Of Goods Sold
    4 Topics
  155. đź“–Under-Applied & Over-Applied Overhead
    5 Topics
    |
    1 Quiz
  156. đź“–Process Costing (Weighted Average)
    3 Topics
  157. đź“–Process Costing (FIFO)
    9 Topics
    |
    2 Quizzes
  158. đź“–Activity Based Costing
    11 Topics
    |
    1 Quiz
  159. đź“–Life Cycle Costing
    2 Topics
    |
    1 Quiz
  160. đź“–Backflush Costing System
    1 Topic
  161. đź“–Automation & Robotics CAM
    1 Topic
  162. đź“–Operation Costing
    1 Topic
  163. đź“–Lean Manufacturing CMA
    1 Topic
  164. 11. COST ALLOCATION TECHNIQUES
    đź“–Joint Product Costing & By-Product
    2 Topics
  165. đź“–Introduction To Cost Allocation
    2 Topics
  166. đź“–Cost Allocation - Direct, Step & Reciprocal Methods
    5 Topics
  167. 12. SUPPLY CHAIN MANAGEMENT
    đź“–Just In Time Management
    2 Topics
    |
    1 Quiz
  168. đź“–Enterprise Resource Planning (ERP)
    2 Topics
    |
    1 Quiz
  169. đź“–Material Requirements Planning (MRP)
    2 Topics
    |
    1 Quiz
  170. đź“–Capacity Planning
    2 Topics
    |
    1 Quiz
  171. 13. BUSINESS PROCESS IMPROVEMENT
    đź“–Value Chain Analysis
    2 Topics
  172. đź“–Business Process Management
    2 Topics
    |
    1 Quiz
  173. đź“–Business Process Reengineering
    2 Topics
    |
    1 Quiz
  174. đź“–Benchmarking
    2 Topics
  175. đź“–Control Charts
    2 Topics
  176. đź“–Pareto Chart
    2 Topics
  177. đź“–Fishbone
    2 Topics
  178. đź“–The 4 Costs Of Quality
    2 Topics
    |
    1 Quiz
  179. 14. ANALYSIS, FORECASTING & STRATEGY
    đź“–Correlation Analysis
    2 Topics
  180. đź“–Regression Analysis
    2 Topics
    |
    1 Quiz
  181. đź“–Simple Regression
    2 Topics
  182. đź“–Learning Curve Analysis
    2 Topics
    |
    1 Quiz
  183. đź“–Expected Value
    3 Topics
    |
    1 Quiz
  184. đź“–Sensitivity Analysis
    2 Topics
    |
    1 Quiz
  185. đź“–Strategic Management
    2 Topics
    |
    1 Quiz
  186. đź“–Boston Consulting Group (BCG)
    2 Topics
    |
    1 Quiz
  187. đź“–Strategic Planning
    2 Topics
    |
    1 Quiz
  188. đź“–SWOT Analysis
    2 Topics
    |
    1 Quiz
  189. đź“–Porter's Five Forces
    2 Topics
    |
    1 Quiz
  190. 15. BUDGETING CONCEPTS & METHODOLOGIES
    đź“–What Is a Budget & Role Of Budgets
    2 Topics
    |
    1 Quiz
  191. đź“–Budgetary Process
    3 Topics
    |
    1 Quiz
  192. đź“–Types Of Budgets
    2 Topics
    |
    1 Quiz
  193. đź“–Standard Costs In Budgeting
    2 Topics
    |
    1 Quiz
  194. đź“–Zero Based Budgeting & Rolling Budget
    2 Topics
    |
    1 Quiz
  195. đź“–Activity Based Budgeting
    2 Topics
    |
    1 Quiz
  196. đź“–Project Budgeting
    1 Topic
  197. 16. BUDGETING CALCULATIONS & PRO FORMA FINANCIAL STATEMENTS
    đź“–Master Budget & Related Schedules
    10 Topics
    |
    2 Quizzes
  198. đź“–Production Budget
    6 Topics
    |
    1 Quiz
  199. đź“–Top-Level Planning & Analysis CMA
    1 Topic
  200. đź“–Forecasting
    2 Topics
  201. 17. COST & VARIANCE MEASURES
    đź“–Flexible Budget & Performance Analysis
    7 Topics
    |
    2 Quizzes
  202. đź“–Direct Material & Labor Variance Analysis
    6 Topics
    |
    2 Quizzes
  203. đź“–Variances Using Journal Entries
    6 Topics
  204. đź“–Variable & Fixed Overhead Variances
    4 Topics
    |
    2 Quizzes
  205. đź“–Mix & Yield Variance Analysis
    1 Topic
  206. 18. RESPONSIBILITY ACCOUNTING & PERFORMANCE MEASURES
    đź“–Performance Measurements
    2 Topics
  207. đź“–Return On Investment (ROI)
    4 Topics
    |
    1 Quiz
  208. đź“–Residual Income
    5 Topics
    |
    1 Quiz
  209. đź“–Economic Value Added (EVA)
    2 Topics
  210. đź“–Return On Equity (ROE)
    2 Topics
  211. đź“–Balanced Scorecard
    5 Topics
    |
    1 Quiz
  212. đź“–Key Performance Indicator
    2 Topics
    |
    1 Quiz
  213. đź“–Introduction To Transfer Pricing
    2 Topics
  214. đź“–Objective Of Transfer Pricing: Performance Evaluation
    2 Topics
  215. đź“–Transfer Pricing Methods
    2 Topics
  216. 19. INTERNAL CONTROLS - CORPORATE GOVERNANCE
    đź“–Corporate Governance
    2 Topics
  217. đź“–Internal Control Objectives
    2 Topics
    |
    2 Quizzes
  218. đź“–Internal Control: Control Environment
    2 Topics
  219. đź“–Internal Control - COSO Framework
    4 Topics
    |
    2 Quizzes
  220. đź“–Internal Control: Information & Communication
    2 Topics
  221. đź“–Internal Control: Monitooring
    2 Topics
  222. đź“–Risks In Financial Statements
    2 Topics
  223. đź“–Foreign Corruption Practices Act Of 1977
    2 Topics
    |
    1 Quiz
  224. đź“–Top Down Approach
    2 Topics
  225. đź“–Conditions For Unmodified Opinion
    2 Topics
  226. đź“–Types Of Opinion In a SOC Engagement
    2 Topics
  227. đź“–Qualified Opinion Or Adverse Opinion Nonissuers
    2 Topics
  228. 20. INTERNAL CONTROLS- CONTROLS & SECURITY MEASURES
    đź“–Creating An Information Security Plan
    2 Topics
    |
    1 Quiz
  229. đź“–Internal Control: Information Technology
    2 Topics
  230. đź“–General Controls: Internal Control IT Audit
    2 Topics
  231. đź“–Manual Versus Automated Control
    2 Topics
    |
    1 Quiz
  232. đź“–IT Security Principles Of AICPA TSC
    2 Topics
    |
    1 Quiz
  233. đź“–Generally Accepted Privacy Principles
    2 Topics
    |
    1 Quiz
  234. đź“–IT Controls: Preventive, Detective & Corrective Controls
    2 Topics
  235. đź“–Input Controls
    2 Topics
  236. đź“–Batch Processing
    2 Topics
  237. đź“–Processing Controls
    2 Topics
  238. đź“–Output Controls
    2 Topics
  239. đź“–Malware Attacks
    2 Topics
    |
    1 Quiz
  240. đź“–Data Encryption
    2 Topics
  241. đź“–Logical Controls: Firewall & Encryption
    2 Topics
    |
    1 Quiz
  242. đź“–Denial Of Service & Distributed Denial Of Service Attacks
    2 Topics
    |
    1 Quiz
  243. đź“–Introduction to Business Resiliency
    2 Topics
    |
    1 Quiz
  244. đź“–Business Resiliency Crisis Management
    2 Topics
    |
    1 Quiz
  245. đź“–Business Resiliency: Disaster Recovery Plan DRP
    2 Topics
  246. 21. INFORMATION SYSTEMS & DATA GOVERNANCE
    đź“–Information Technology Systems
    1 Topic
    |
    1 Quiz
  247. đź“–Information Technology & Management Information System
    2 Topics
  248. đź“–Accounting Information Systems
    1 Topic
  249. đź“–Enterprise Resource Planning (ERP) Architecture
    2 Topics
  250. đź“–Data Governance Challenges & Mitigation
    2 Topics
    |
    1 Quiz
  251. đź“–Data Life Cycle
    2 Topics
    |
    1 Quiz
  252. đź“–Database Systems
    1 Topic
  253. đź“–Flat Files Versus Structured Data
    1 Topic
  254. 22. SYSTEMS DEVELOPMENT & DATA ANALYTICS
    đź“–Business Process Analysis
    2 Topics
    |
    1 Quiz
  255. đź“–Robotic Process Automation RPA
    2 Topics
    |
    1 Quiz
  256. đź“–System Development Life Cycle (SDLC)
    2 Topics
    |
    1 Quiz
  257. đź“–Risks For Software Development Life Cycle
    2 Topics
    |
    1 Quiz
  258. đź“–Introduction To Cloud Computing
    2 Topics
  259. đź“–Cloud Computing Deployment, Risks & Benefits
    2 Topics
    |
    1 Quiz
  260. đź“–Business Intelligence Tools For Databases
    2 Topics
    |
    1 Quiz
  261. đź“–Blockchain Explained
    2 Topics
    |
    1 Quiz
  262. đź“–Smart Contracts
    2 Topics
    |
    1 Quiz
  263. đź“–The 4 Types Of Data Analytics: Descriptive, Diagnostics, Predictive & Prescriptive
    2 Topics
  264. đź“–Cost Estimated: Regression Analysis
    2 Topics
  265. đź“–The Types Of Data & The 4 Vs
    2 Topics
    |
    1 Quiz
  266. đź“–Data Mining
    2 Topics
    |
    1 Quiz
  267. đź“–Data Visualization
    2 Topics
    |
    1 Quiz
  268. đź’ˇ1. External Financial Statements
    1 Topic
  269. đź’ˇBasic Accounting Concepts including Cash to Accrual
    1 Topic
  270. đź’ˇ4: Measurement, Valuation, and Disclosure: Investments
    1 Topic
  271. đź’ˇ6: Equity Transactions
    5 Topics
    |
    1 Quiz
  272. đź’ˇ7: Revenue and Impairment Recognition
    2 Topics
  273. đź’ˇ9. Cost Management Concepts
    2 Quizzes

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