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Ebook details:
عنوان: Wiley CMAexcel Learning System Exam Review 2017 + Test Bank: Part 1, Financial Reporting, Planning, Performance, and Control (1-year access) Set (Wiley CMA Learning System)
نویسنده: Wiley
ناشر: Wiley; 1 edition (December 19, 2016)
زبان: English
شابک: 9781119367109, 978-1119367109
حجم: 7 Mb
فرمت: TRU pdf

Title Page; Copyright; Table of Contents; About IMA (Institute of Management Accountants); Acknowledgments of Subject Matter Experts; Candidate Study Information; CMA Certification from ICMA; CMA Learning Outcome Statements (LOS); CMA Exam Format; Note on Candidate Assumed Knowledge; Overall Expectations for the CMA Candidates; Updates and Errata Notification; How to Use the Wiley CMAexcel Learning System; Study the Book Content; WCMALS Book Features; Online Test Bank; Learn to Write the CMA Exam; Create a Study Plan; Create a Study Plan; Study Tips; Introduction. SECTION A: External Financial Reporting DecisionsTOPIC 1: Financial Statements; Income Statement; Statement of Cash Flows; Limitations of the Financial Statements; Footnotes/Disclosures to Financial Statements; Users of Financial Statements; TOPIC 2: Recognition, Measurement, Valuation, and Disclosure; Accounts Receivable; Inventory; Fair Value Standards and Measurements; Asset Valuation; Investments; Intangibles; Deferred Income Taxes; Leases; Equity Transactions; Revenue Recognition; Gains and Losses; Expense Recognition; Comprehensive Income; Discontinued Operations. Differences in Financial Results: IFRS versus GAAPSECTION B: Planning, Budgeting, and Forecasting; TOPIC 1: Strategic Planning; Strategy and Strategic Planning; 1. Analysis of External Factors Affecting Strategy; 2. Analysis of Internal Factors Affecting Strategy; 3. SWOT Analysis; 4. Long-Term Vision, Mission, Goals, and Objectives; 5. Alignment of Tactical Plans with Long-Term Strategic Goals; Characteristics of Successful Strategic/Tactical Planning; Contingency Planning; Other Planning Tools and Techniques; TOPIC 2: Budgeting Concepts. Fundamentals: Terminology, Budget Cycle, and Reasons for BudgetingOperations and Performance Goals; Characteristics of Successful Budgeting; Characteristics of a Successful Budget Process; Resource Allocation; TOPIC 3: Forecasting Technique; Quantitative Methods; Regression Analysis; Learning Curve Analysis; Expected Value; TOPIC 4: Budgeting Methodologies; Annual/Master Budget; 1. Project Budgeting; 2. Activity-Based Budgeting; 3. Incremental Budgeting; 4. Zero-Based Budgeting; 5. Continuous (Rolling) Budgets; 6. Flexible Budgeting; TOPIC 5: Annual Profit Plan and Supporting Schedules. Master BudgetOperating Budget; Financial Budgets; Relationship Among Cash Budget, Capital Expenditure Budget, and Pro Forma Financial Statements; TOPIC 6: Top-Level Planning and Analysis; Pro Forma Financial Statements and Budgets; Creating a Pro Forma Income Statement with the Percentage-of-Sales Method; Assessing Anticipated Performance Using Pro Forma Financial Statements; Performing Sensitivity Analysis; SECTION C: Performance Management; TOPIC 1: Cost and Variance Measures; Bounce Sporting Goods Illustration; Standard Cost System; Management by Exception; Flexible Budget.

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