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CMA Exam Part 2
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✅⛔Please Start Here!4 Topics
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STUDY UNIT 1: LIQUIDITY, SOLVENCY, & LEVERAGE RATIOS
📖Financial Statement Analysis6 Topics -
📖Ratio Analysis8 Topics|1 Quiz
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📖Degree Of Operating Leverage (DOL)3 Topics|1 Quiz
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📖Financial Leverage3 Topics
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STUDY UNIT 2: MARKET RATIOS📖Market/Investor Ratios2 Topics
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📖Basic EPS8 Topics|1 Quiz
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✏️+🎥Basic Earnings Per Share (EPS)🟢
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🎙️Basic Earnings Per Share (EPS)
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✏️Riverton Media Corporation: EPS Exercise🟢
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✏️Weighted-Average Common Shares🟢
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✏️ Weighted-Average Shares and Basic Earnings Per Share🟢
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✏️+🎥CPA Exam Simulation: Basic EPS Earnings Per Share🟢
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✏️+🎥CPA Exam Simulation: Computing Average Number of Shares Outstanding🟢
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✏️+🎥CPA Exam Simulation: EPS Earnings Per Share🟢
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✏️+🎥Basic Earnings Per Share (EPS)🟢
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📖Diluted EPS10 Topics|2 Quizzes
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✏️+🎥Diluted EPS: If-converted Method for Convertible Securities🟢
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🎙️Diluted EPS: If-converted Method for Convertible Securities
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✏️+🎥Basic & Diluted EPS Exercises: Convertible Bonds🟢
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✏️+🎥 Diluted EPS: Treasury Method for Options & Warrants🟢
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🎙️Diluted EPS: Treasury Method for Options & Warrants
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✏️+🎥CPA Exam Questions: EPS Earnings Per Share🟢
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✏️+🎥CPA Exam Simulation Diluted EPS Earnings Per Share🟢
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✏️+🎥How to Rank the EPS Effects from Convertible Securities🟢
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🎙️How to Rank the EPS Effects from Convertible Securities
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✏️+🎥Comprehensive Example: Triple K Corp EPS🟢
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✏️+🎥Diluted EPS: If-converted Method for Convertible Securities🟢
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📖Factors Affecting Income & Revenues2 Topics|1 Quiz
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STUDY UNIT 3: LIMITATIONS OF RATIO ANALYSIS & EARNINGS QUALITY📖Limitations Of Ratio Analysis2 Topics|1 Quiz
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📖Earnings Quality2 Topics|1 Quiz
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📖Effects Of Changing Prices & Inflation1 Topic
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STUDY UNIT 4: IMPACT OF CHANGES IN ACCOUNTING TREATMENT📖Changes In Accounting Principles2 Topics|2 Quizzes
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📖Accounting For Changes In Estimates2 Topics
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📖Changes In Reporting Entity2 Topics|2 Quizzes
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📖Error Analysis4 Topics|2 Quizzes
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📖STUDY UNIT 4 EXERCISES13 Topics
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✏️CH21 EX1 IA Change in Accounting Principle: Marsten Company🟢
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✏️CH21 EX2 IA Classifying Accounting Changes and Error Corrections🟢
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✏️CH21 EX3 IA Correcting an Error: Castellane Corporation🟢
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✏️CH21 EX4 IA Correcting the Books: Wolverton Company🟢
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✏️Journal Entry for a Change in Accounting Principle #2 SM🟢
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✏️Change in Accounting Principle, Long-Term Contracts #3 SM🟢
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✏️Change in Accounting Principle, Long-Term Contracts #1 SM🟢
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✏️Accounting Change, Depreciation Estimates #2 SM🟢
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✏️Accounting Changes, Depreciation #3 SM🟢
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✏️Correction of an Error, Retained Earnings Statement #1 SM🟢
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✏️Change in Estimate, Depreciation #2 SM🟢
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✏️Accounting Changes, Financial Statement Presentation #3 SM🟢
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✏️Accounting for Accounting Changes and Errors #4 SM🟢
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✏️CH21 EX1 IA Change in Accounting Principle: Marsten Company🟢
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STUDY UNIT 5: RISK & RETURN📖Trade-Offs Between Risk & Return2 Topics
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📖Financial Risks2 Topics|1 Quiz
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📖Systematic & Unsystematic Risk2 Topics|1 Quiz
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STUDY UNIT 6: TYPES OF SECURITIES📖Bonds & Bond Valuation3 Topics
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📖Introduction to Bonds2 Topics
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📖Types Of Bonds2 Topics|1 Quiz
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📖Bond Features2 Topics
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📖Bond Ratings2 Topics|1 Quiz
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📖Bond Markets2 Topics|1 Quiz
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📖Term Structure Of Interest Rate2 Topics
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📖Inflation & Interest Rates2 Topics|1 Quiz
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📖Corporate Capital Structure2 Topics
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📖Preferred Stock3 Topics|2 Quizzes
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📖Cash Dividend2 Topics
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📖Liquidating Dividend3 Topics
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📖Stock Dividend2 Topics|2 Quizzes
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📖Book Value Per Share4 Topics
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STUDY UNIT 7: FINANCIAL MARKETS & FINANCING📖Market Efficiency3 Topics
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📖Equity Financing2 Topics
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📖Dividend Policy3 Topics
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STUDY UNIT 8: VALUATION METHODS & COST OF CAPITAL📖Common Stock Valuation6 Topics|1 Quiz
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📖Components Of Required Rate Of Return2 Topics|1 Quiz
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📖Stock Valuation Using Multiples2 Topics|1 Quiz
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📖Cost Of Retained Earnings2 Topics
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📖Capital Asset Pricing Model2 Topics
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📖Cost Of Equity Using Security Market Line2 Topics|1 Quiz
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📖Cost Of Debt & Cost Of Preferred Stock2 Topics|1 Quiz
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📖Weighted Average Cost Of Capital (WACC)2 Topics|1 Quiz
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📖Fair Value Measurements2 Topics
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📖Fair Value Of Financial Assets/Liabilities4 Topics
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📖Fair Value Disclosures2 Topics
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📖Intro To Hedging & Derivative Instruments2 Topics
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📖Speculations2 Topics
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📖Fair Value Hedge3 Topics
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📖Cash Flow Hedge3 Topics
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📖Hedging Effectiveness & Documentation2 Topics|2 Quizzes
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📖Hedging of Foreign Currency Using Forward Contract2 Topics
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📖Cash Flow Hedge Foreign Currency2 Topics
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📖Basics of Stock Options. Calls and Puts2 Topics
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STUDY UNIT 9: WORKING CAPITAL MANAGEMENT📖Working Capital Management4 Topics
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📖Cash & Receivables2 Topics|1 Quiz
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📖Selling (Factoring) Receivables2 Topics|2 Quizzes
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📖Inventory: Perpetual & Periodic2 Topics
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📖Cost Flow Assumptions - FIFO, LIFO & Weighted Average2 Topics
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📖Economic Order Quantity2 Topics
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📖Reorder Point & Safety Stock2 Topics
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📖Accounts Payable Management2 Topics|2 Quizzes
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📖Letter Of Credit2 Topics
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📖Short Term Versus Long Term Financing2 Topics
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STUDY UNIT 10: CORPORATE RESTRUCTURING, INTERNATIONAL TRADE & EXCHANGE RATES📖Mergers & Acquisitions Horizontal Vs. Vertical Integration Vs. Circular2 Topics
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📖Divestitures: Spin-Off, Equity Carve Out & Sale Of Assets/Subsidiaries3 Topics|1 Quiz
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📖Introduction To International Trade2 Topics|1 Quiz
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📖Structuring International Operations2 Topics|1 Quiz
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📖Exchange & Economic Risks In International Operations2 Topics
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📖Influences On International Operations2 Topics|2 Quizzes
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📖Currency Exchange Rate Risk2 Topics
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📖Mitigating Foreign Currency Exchange Rate Risk3 Topics
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STUDY UNIT 11: COST VOLUME PROFIT ANALYSIS📖CVP Analysis2 Topics
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📖Contribution Margin Ratio2 Topics
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📖Cost Volume Profit Application2 Topics|2 Quizzes
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📖Break Even Point & Target Profit2 Topics|1 Quiz
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📖Target & Cost Volume Profit Analysis2 Topics|1 Quiz
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📖Margin Of Safety2 Topics|1 Quiz
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📖Break-Even For Multi-Product2 Topics|1 Quiz
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📖Cost Structure & Profit Stability5 Topics
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STUDY UNIT 12: MARGINAL ANALYSIS📖Relevant & Irrelevant Cost2 Topics|1 Quiz
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📖Add Or Drop A Segment3 Topics|1 Quiz
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📖Make Or Buy Component Analysis3 Topics|1 Quiz
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📖Accepting Or Rejecting Special Order2 Topics|1 Quiz
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📖Utilization Of A Constrained Resource3 Topics|1 Quiz
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📖Sell Or Process Further Decisions3 Topics|1 Quiz
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STUDY UNIT 13: PRICING ANALYSIS📖Law Of Demand2 Topics|1 Quiz
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📖Market Equilibrium2 Topics|1 Quiz
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📖Price Elasticity Of Demand2 Topics|1 Quiz
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📖Cross Elasticity2 Topics
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📖Market Structures & Pricing Strategies2 Topics
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📖Pricing Analysis8 Topics
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✏️+🎥Factors Affecting Pricing Decisions🟢
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✏️+🎥Markup on Cost and Markup On Selling Cost Based Pricing🟢
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✏️+🎥Value Based Pricing🟢
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✏️+🎥Competition-Based Pricing Strategies🟢
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✏️+🎥Product Mix Pricing Strategies🟢
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✏️+🎥Short Run Versus Long Pricing🟢
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✏️+🎥Product Life Cycle Costing and Product Life Cycle🟢
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✏️+🎥Price Discrimination, Predatory Pricing, Cartels🟢
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✏️+🎥Factors Affecting Pricing Decisions🟢
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STUDY UNIT 14: RISK MANAGEMENT📖Risk Management5 Topics
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📖Governance & Culture ERM2 Topics
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📖Strategy & Objective Setting ERM2 Topics
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📖Performance & Risk Severity2 Topics
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📖Risk Review (ERM)2 Topics
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📖Information, Communication & Reporting (ERM)2 Topics|1 Quiz
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STUDY UNIT 15: CAPITAL INVESTMENT DECISIONS📖Capital Budgeting2 Topics
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📖Time Value Of Money For Capital Budgeting2 Topics|1 Quiz
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📖Net Present Value (NPV)2 Topics|1 Quiz
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📖Depreciation Tax Shield Explained2 Topics
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📖Internal Rate Of Return IRR2 Topics
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📖Payback & Discounted Payback Period2 Topics
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📖Accounting Rate Of Return ARR & Average Accounting Return AAR2 Topics
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📖Profitability Index2 Topics
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📖Expected Value2 Topics
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📖Sensitivity Analysis2 Topics
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📖Risk Analysis / Real Options In Capital Budgeting2 Topics
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STUDY UNIT 16: ETHICAL CONSIDERATIONS FOR PROFESSIONALS📖Importance of Ethical Conduct for the Accounting Profession2 Topics
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📖Corporate Code Of Ethics2 Topics
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📖IMA Ethical Guidelines4 Topics
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📖Fraud Triangle2 Topics|2 Quizzes
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STUDY UNIT 17: ETHICAL CONSIDERATIONS FOR ORGANIZATIONS📖Ethical Leadership & Mission Statement2 Topics
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📖Sarbanes Oxley CMA2 Topics
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📖Foreign Corruption Practices Act Of 19772 Topics
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📖Introduction to Data Privacy Laws2 Topics|1 Quiz
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📖GDPR2 Topics|1 Quiz
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📖Sustainability & Social Responsibility2 Topics
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📖Sustainability Indexes On The Financial Markets2 Topics
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📖Global Reporting Initiative Sustainability Accounting Standards Board2 Topics
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Lesson 19,
Topic 2
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🎙️Financial Risks
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