cma-exam-part-2-2015-141104074425-conversion-gate01.pptx

8/10/2019 cma-exam-part-2-2015-141104074425-conversion-gate01.pptx

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Copyright 2014 IPasstheCMAExam.com

CMA Exam

Part 2Overview, syllabus and pass rate


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Im the publisher ofIPassTheCMAExam.com

Author of How to Pass the CPA Exam

(Wiley, July 2013)

Todays topic: The new syllabus of

CMA Exam Part 2


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Major Topics in CMA Exam(Part 2)


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Financial statementanalysis (25%)

Corporate finance (20%)

Decision analysis (20%)

Risk management (10%)

Investment decisions

(15%)

Professional ethics (10%)


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A. FinancialStatement Analysis


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Financial ratios

Performance utilizing

multiple ratios

Market value vs book value

Profitability analysis

Effects of changing prices and inflation

Off-balance sheet financing

Special analytical issues

How to

evaluate

using data

and ratios


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Understand

financial statement

Focus on past

performance

Utilize ratios and

analysis for

evaluation

Focus on future

prospect

Memorize the ratios!

Section A - Part 1 Section A - Part 2


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B. Corporate Finance


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Types of risk

Capital instruments for financing

IPOs and secondary public

offerings

Dividend policy

Cost of capital

Working capital management; raising capital

Mergers and acquisitions; international finance

Understand

financial

instruments


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In this section, candidates should understand:Short-term and long-term financial

management

Their benefits and limitations

Mixture of conceptualand computational questions


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C. Decision Analysis


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Types of risk: business, hazard,financial, operational, legal

Risk mitigation

Risk management Risk analysis

Enterprise risk management

(ERM)

How to

identify and

manage

risks

Mostly conceptual


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E. Investment Decisions


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Cash flow estimates

Discounted cash flow concepts

Net present value

Internal rate of return

Discounted payback

Risk analysis and real options

Tools

for making

investment

decisions


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F. Professional Ethics


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Ethical considerations for:

Management accounting

professionals Organization as a whole

Ethics for

individuals &

organizations

Memorize the Standards!


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CMA Exam

Part 2Pass Rate

42%

Pass rate has been low


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But if you use the right tools

and strategiesCommitted candidates

have much higher chance


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Plan, Study and Passthe CMA exam on your first attempt with...

IPassTheCMAExam.com

cma-exam-part-2-2015-141104074425-conversion-gate01.pptx

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