Covers all 2017 exam changes
Text matches Wiley CMAexcel Review Course content structure
LOS index in Review Course for easier cross-references to full explanations in text
Includes access to the Online Test Bank, which contains 1,000 multiple-choice questions and 5 sample essays
Multiple-choice question feedback helps CMA candidates focus on areas where they need the most work
Prepare for the actual CMA exam with Section Practice Tests and a cumulative Part 1 exam
Assess your progress with knowledge check questions/answers and sample essay questions
Helps candidates prepare a solid study plan with exam tips
Feature section examines the topics of External Financial Reporting Decisions; Planning, Budgeting, and Forecasting; Performance Management; Cost Management; and Internal Controls
Based on the CMA body of knowledge developed by the Institute of Certified Management Accountants (ICMA (R)), Wiley CMAexcel Learning System Exam Review 2017 features content derived from the exam Learning Outcome Statements (LOS).
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Höhe: 274 mm
Breite: 213 mm
Dicke: 33 mm
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ISBN-13
978-1-119-30544-6 (9781119305446)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Klassifikation
IMA (R), the association of accountants and financial professionals in business, is one of the largest and most respected associations focused exclusively on advancing the management accounting profession. Globally, IMA supports the profession through research, the CMA (R) (Certified Management Accountant) program, continuing education, networking and advocacy of the highest ethical business practices. IMA has a global network of more than 80,000 members in 140 countries and 300 professional and student chapters. Headquartered in Montvale, N.J., USA, IMA provides localized services through its four global regions: The Americas, Asia/Pacific, Europe, and Middle East/Africa. For more information about IMA, please visit www.imanet.org.
Acknowledgments of Subject Matter Experts ix Candidate Study Information xi
How to Use the Wiley CMAexcel Learning System xv
Create a Study Plan xix
Introduction 1
Section A External Financial Reporting Decisions 3
Topic 1: Financial Statements 5
Topic 2: Recognition, Measurement, Valuation, and Disclosure 25
Practice Questions: External Financial Reporting Decisions 105
Section B Planning, Budgeting, and Forecasting 113
Topic 1: Strategic Planning 115
Topic 2: Budgeting Concepts 151
Topic 3: Forecasting Techniques 169
Topic 4: Budgeting Methodologies 183
Topic 5: Annual Profit Plan and Supporting Schedules 195
Topic 6: Top-Level Planning and Analysis 217
Practice Questions: Planning, Budgeting, and Forecasting 235
Section C Performance Management 245
Topic 1: Cost and Variance Measures 247
Topic 2: Responsibility Centers and Reporting Segments 267
Topic 3: Performance Measures 279
Practice Questions: Performance Management 307
Section D Cost Management 317
Topic 1: Measurement Concepts 319
Topic 2: Costing Systems 341
Topic 3: Overhead Costs 367
Topic 4: Supply Chain Management 385
Topic 5: Business Process Improvement 405
Practice Questions: Cost Management 423
Section E Internal Controls 435
Topic 1: Governance, Risk, and Compliance 437
Topic 2: Internal Auditing 465
Topic 3: Systems Controls and Security Measures 485
Practice Questions: Internal Controls 505
Essay Exam Support Materials 511
Essay Exam Study Tips 515
Examples of Essay Question Answers 517
Practice Essay Questions and Answers 527
Answers to Section Practice Questions 609
Appendix A: Certified Management Accountant Learning Outcome Statements-Part 1 675
Bibliography and References 691
Index of Learning Outcome Statements 695
Index 715
