Wiley CMAexcel Learning System Exam Review 2017Part 1, Financial Reporting, Planning, Performance, and Control (1-year access)
Wiley CMA Learning System 1. Aufl.
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
IMA®, 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® (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.
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®), Wiley CMAexcel Learning System Exam Review 2017 features content derived from the exam Learning Outcome Statements (LOS).
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