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CMA Exam Part 1

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

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  1. CMA Exam Part 1
  2. 📖Financial Statement Analysis
  3. 🎥+✏️ Introduction of Financial Statement Analysis🟢
Lesson 16, Topic 1
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🎥+✏️ Introduction of Financial Statement Analysis🟢

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Responses

  1. Mukunda Puvvada 15 August 2026

    Hello Professor Farhat, I noticed that the videos for F2 M7 – Special Purpose Framework (Converting Cash to Accrual) are missing from the FAR supplementary course. My FAR exam is in about a month, and I am currently relying on your course for my preparation. Could you please look into this and have the missing videos added as soon as possible? I would really appreciate your prompt help with this. Thank you!

    1. Maroun, CPA 17 August 2026

      Hello Mukunda,

      The Converting Cash to Accrual lesson was already included in the Review/Refresh Basic Accounting Module. I have now moved the lesson to F2 M7 – Special Purpose Framework (Converting Cash to Accrual) so it is easier to find as you prepare for FAR.

      Wishing you success on your exam preparation!

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