CMA

US CMA in Chennai : Course and Subject Breakdown for Indian Aspirants 2024

Certified Management Accountant (CMA):


Who can study the CMA?

CMA course completing Duration:

Eligibility of the US CMA in Chennai :

    CMA syllabus details:


    Part 1: Financial Planning, Performance, and Analytics


    1.External Financial Reporting Decisions (15%)

    • Financial statements
    • Recognition, measurement, valuation, and disclosure

    2.Planning, Budgeting, and Forecasting (20%):

    • Strategic planning
    • Budgeting concepts
    • Forecasting techniques
    • Annual profit

    3.Performance Management (20%):

    • Cost and variance measures
    • Responsibility center and reporting segments
    • Performance measures

    4.Cost Management (15%):

    • Measurement concepts
    • Costing systems (job order, process, activity-based)
    • Overhead costs

    5.Internal controls (15%):

    • Governance, risk, and compliance
    • Internal audit function
    • Control types and frameworks

    6.Technology and Analytics (15%):

    • Information systems
    • Data governance
    • Data analytics and visualization


    Part 2: Strategic Financial Management

    1.Financial Statement Analysis (20%):

    • Basic financial statement analysis.
    • Financial ratios
    • Profitability analysis

    2.Corporate Finance (20%):

    • Risk and return
    • Cost of capital
    • Capital structure
    • Dividend policy

    3.Decision Analysis (25%):

    • Cost/volume/profit analysis
    • Marginal analysis
    • Pricing decisions

    4.Risk Management (10%):

    • Enterprise risk
    • Types of risk
    • Risk mitigation strategies

    5.Investment Decisions (10%):

    • Capital budgeting process
    • Discounted cash flow analysis
    • Valuation of projects

    6.Professional Ethics (15%):

    • Ethical considerations in business
    • IMA’s Statement of Ethical Professional Practice
    • Ethical decision-making frameworks

    Exam Structure:

    Exam Format:

    Number of Questions:

    Scoring:
    Exam Windows:
    • January/February
    • May/June
    • September/October
    Preparation Time:

    Conclusion:

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