A Detailed Handbook on US CMA Course Syllabus FY 2024 – By Uplift Professionals

September 21, 2024 | Uplift Team | USA CMA
US CMA Syllabus 2024
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What is US CMA course ?

US Certified Management Accountant (CMA) or US CMA course is a professional certification credential in the management accounting and financial management fields. The certification signifies that the person possesses knowledge in the areas of financial planning, analysis, control, decision support, and professional ethics.

The CMA is a US based, globally recognized certification offered by the Institute of Management Accountants (IMA US). IMA US has a legacy of more than 100 years and as of date the membership of US CMA certified candidates is more than 1,40,000 across 150+ countries.

Bachelor degree on any subject. Students who are pursuing their bachelors are eligible to take the US CMA exams. Two years of professional experience in accounting or finance. For Freshers the experience requirement may be completed within 7 years of passing the examination.

A single level of examination which is divided into two parts. Candidates can attempt any part in any order as per their convenience. Each exam part is four hours in length . US CMA exam will have 100 multiple choice questions, followed by two 30-minute essay questions. Exam is conducted at Prometric testing. The exam is conducted in the following windows

a. January – February

b. May – June

c. September – October

The most vital part of the US CMA scholastic program for an aspirant is to know the US CMA syllabus first. A detailed idea about the US CMA syllabus is of utmost important to take informed decisions prior initiation of the journey towards the goal of achieving the coveted US CMA credential. A thorough idea of the CMA subjects for exam will also help to build confidence-a necessary step to crack the CMA US exam.

US CMA Syllabus

Let’s have an in depth look on the course details of the current US CMA syllabus:

The US CMA course involve a 2 part online exam based on the following sections:

CMA US Exam Part 1: Financial Planning, Performance, and Analytics

Sec A: External Financial Reporting Decisions (15%)

  • Financial Statements: Types, purpose, and use.
  • Recognition, Measurement, Valuation, and Disclosure: Concepts like revenue recognition, leases, and income taxes.
  • Financial Statement Analysis: Comparative analysis, common-size analysis, and financial ratios.

Sec B: Planning, Budgeting, and Forecasting (20%)

  • Strategic Planning: SWOT analysis, mission, vision, goals.
  • Budgeting Concepts: Master budget, operating, and financial budgets.
  • Forecasting Techniques: Time series, regression, and trend analysis.
  • Budget Methodologies: Activity-based budgeting, zero-based budgeting.
  • Annual Profit Plan & Supporting Schedules.
  • Top-level Planning and Analysis: Pro forma statements, what-if analysis.

Sec C: Performance Management (20%)

  • Cost and Variance Measures: Standard costing, variances for materials, labor, and overhead.
  • Responsibility Centers and Reporting Segments: Cost centers, profit centers, and investment centers.
  • Performance Measures: Financial performance and non-financial performance measures (balanced scorecard).

Sec D: Cost Management (15%)

  • Measurement Concepts: Cost behavior, direct vs. indirect costs, and fixed vs. variable costs.
  • Costing Systems: Job-order costing, process costing, activity-based costing (ABC).
  • Overhead Costs: Overhead allocation, absorption costing, and variable costing.
  • Supply Chain Management.
  • Business Process Improvement: Lean manufacturing, Six Sigma, and just-in-time (JIT).

Sec E: Internal Controls (15%)

  • Governance, Risk, and Compliance: Principles of corporate governance.
  • Internal Control Structure and Management: COSO framework, segregation of duties.
  • Systems Controls and Security Measures: Information security, internal control testing.

Sec F: Technology and Analytics (15%)

  • Information Systems: Enterprise resource planning (ERP) systems.
  • Data Governance: Data management, integrity, and protection.
  • Technology-enabled Finance Transformation: Cloud computing, robotic process automation (RPA).
  • Data Analytics: Big data, data visualization, and predictive analytics.

CMA US Exam Part 2: Strategic Financial Management

Sec A: Financial Statement Analysis (20%)

  • Basic Financial Statement Analysis: Ratio analysis (liquidity, profitability, solvency).
  • Profitability Analysis and Special Issues: Revenue and expense recognition, off-balance-sheet financing.
  • Impact of International Operations on Financial Statements.

Sec B: Corporate Finance (20%)

  • Risk and Return: Portfolio management, beta, and the CAPM model.
  • Long-term Financial Management: Bonds, debentures, preferred and common stock.
  • Raising Capital: IPOs, debt financing, equity financing.
  • Working Capital Management: Cash, accounts receivable, and inventory management.
  • Corporate Restructuring: Mergers and acquisitions (M&A), divestitures.

Sec C: Decision Analysis (25%)

  • Cost/Volume/Profit Analysis (CVP): Breakeven analysis, margin of safety.
  • Marginal Analysis: Make or buy, special order, and product mix decisions.
  • Pricing Decisions: Transfer pricing, market-based pricing, cost-plus pricing.

Sec D: Risk Management (10%)

  • Enterprise Risk Management (ERM): Risk identification, assessment, and response strategies.
  • Risk Mitigation Strategies: Hedging, insurance, diversification.

Sec E: Investment Decisions (10%)

  • Capital Budgeting: Net present value (NPV), internal rate of return (IRR), payback period.
  • Discounted Cash Flow (DCF) Analysis.
  • Valuation Methods: Market comparables, precedent transactions, intrinsic valuation.

Sec F: Professional Ethics (15%)

  • Ethical Considerations for Management Accountants.
  • IMA’s Statement of Ethical Professional Practice: Integrity, credibility, confidentiality, and competence.
  • Fraud Triangle: Pressure, opportunity, rationalization.

Each part of the exam consists of 100 multiple-choice questions (MCQs) and two essay questions

Weightage given each part of US CMA exam syllabus

Part 1: Financial Planning, Performance and Analytics

Part 1: Financial Planning, Performance and Analytics Weightage
Technology and Analysis 15%
Internal Controls 15%
Cost Management 15%
Performance Management  20%
Planning, Budgeting and Forecasting  20%
External Financial Reporting Decisions  15%

Part 2: Strategic Financial Management

Part 2: Strategic Financial Management Weightage
Financial Statement Analysis  20%
Corporate Finance 20% 
Decision Analysis 25%
Risk Management 10%
Investment Decisions  10%
Professional Ethics 15%

Top US CMA Exam tips – the preparation strategy [ 2024 Update] :- The most important part is the study/preparation in a guided manner having a proper schedule. Eventually, you will be adapted to the syllabus and format of the US CMA exam. But the ultimate aim is to clear the exam in shorter duration and obviously at first attempt.

Summary

So, by now, you are quite well versed about the US CMA syllabus and the US CMA subjects.

Before you gear up to take up the US CMA examination, there are a bunch of important points that you must keep in mind.

1.To register for the exam get access to the US CMA exam support package which includes a variety of practice and mock questions

2. Candidates are advised to study at least 150-170 hours per level or part and 300 hours in total

3. Effective study preparation of US CMA course

4. Proper study support from books and coaching from a quality US CMA training institute than self-studies only.

Choose the best US CMA institute in India, Africa, and Middle East – Uplift Pro

Uplift Pro is one of the top training institutes for the US CPA, US CMA, US CIA courses in India, Africa, and Middle East. Uplift Pro is also an Indian partner of GLEIM, US and an IMA US authorized CMA US study center. Our team consists of seasoned professionals and entrepreneurs from IIEST, IITs, London Business School, and ULCA who have decided to provide a strong back to young ambitious students and professionals to reach their desired career destinations in an organized way.

Some of our exclusive features include

Uplift Pro- Authorized partner of IMA US CMA in India

A. Authorized partner of IMA US CMA course in India

B. Live online classes ensuring that the regular office working hours is least impacted

C. The dedicated faculty team for uplift live online classes are CMA US qualified with incredible marks and have more than 25 years working experience in corporate world. This help the student to learn and simulate the real life corporate working conditions which can not be attained through a CMA pass out faculty only.

D. 1:1 personal support from our 30 plus years of experienced CMA certified faculties. Also, provides full admin support through the dedicated Uplift WhatsApp study group. We have a pass rate of 80% in US CMA course exams.

E. Pass percentage of students ” at first attempt” is about 80% in a duration of 6-9 months in comparison to near about 40-45% pass rate in a global perspective.

F. The small batch size of online classes provide effective interaction with the faculty which help  personalized attention towards achieving the target of  80% “pass at first attempt”

G. Affordable US CMA course fees with special discount in your IMA fees. 

H. “Till you pass” guarantee assuring that you may attend our live online classes at no extra cost until you pass. It means once you become an uplift student, you can attend unlimited live online classes till you pass at no extra cost or reregistration fees.

I. Comprehensive coverage of US CMA course details including authorized GLEIM CMA study materials , class mock session,  IMA registration and job assistance.

J. 120 hours of classes (Live Online Interactive Sessions) by veteran CMA faculties from Monday to Saturday from 9 pm to 10:30 pm

K. Recordings of live online classes available

L. In class mock session conducted by the faculty to make student aware of the exam pattern

M. Doubt clearing session before the exam window

N. Training on soft skills and interview techniques

O. Additional notes prepared by the faculty members on important topics

P. Administration Support towards IMA registration

Q. Job assistance

US CMA student- Uplift Pro-2021- Best US CMA course provider in India_4

Request for Live Demo class / contact at +91-8787088850 to book your seats now. 

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    Dianabol is taken orally, and customers typically see outcomes inside 2-4 weeks of starting the drug. Whereas the advantages of these drugs might outweigh the dangers for some folks, others may expertise critical side effects that make them unsuitable for use. This sort of cycle is safe and efficient, and it can be utilized by newbies and experienced athletes alike. While Winstrol can be an effective device for athletes looking to enhance their performance, it comes with severe dangers that have to be thought of earlier than using this drug. Some of those side effects embrace joint ache, liver injury, hypertension, and pimples.
    Enough NO manufacturing is essential for the availability of blood to penile tissue. This is indicative of its use by a seasoned steroid person, with Anadrol being a poisonous steroid. To put trenbolone’s androgenicity into perspective, its androgen rating is 500, which is 5 times greater than that of testosterone.
    Nonetheless, it can be used by individuals who undergo from circumstances similar to muscle wasting and HIV/AIDS. Sustanon is a very powerful drug, and it can have severe side effects if it’s not used correctly. With your FB Plus subscription or energetic FB Plus Pass, you now have access to 124 weeks of our hottest exercise applications, which typically promote for $10-$30 every. This is on high of the 38 Challenges and Programs which might be already obtainable to Plus members.
    Due to the burden gain on Anadrol, we regularly uncover that cardiovascular actions can turn into more and more troublesome. This combination of a high-sodium food plan and the estrogenic nature of Anadrol causes water to spill outside the muscle cells, giving them a puffy look. 45 days after using this PCT, all the men’s testosterone ranges totally recovered to normal ranges. Post-cycle remedy is needed after taking Anadrol, as testosterone ranges will become very suppressed, affecting psychological well-being, energy levels, libido, and results.
    D-Bal is our recommended Dianabol different due to its capability to imitate the anabolic properties of methandrostenolone with none cardiotoxicity or hepatotoxicity. Thus, Dianabol is prone to produce similar, if not slightly superior, results to testosterone in regard to muscular energy and hypertrophy. Cypionate and enanthate injections could be less irritating to the skin than different testosterone variations, based on our experience. To support their weight reduction journey, all prospects obtain free downloadable guides to help them monitor their progress, plan their meals and get in to exercise so as to maximise their outcomes. This is where Dianabol comes in, particularly if you’ve not been using it as a part Signs Of Steroid Use In Females (https://totalfratmove.com/articles/clenbuterol_for_women_step_by_step_guide_to_shred_fats.html) your bulking stack. While a Dbol solely cycle is an option, don’t shy away from the unwanted effects we’ve already mentioned. If you’re trying to find a Dbol cycle that’ll allow you to grow like a beast, we could have the solutions for you.
    As A End Result Of Dbol is extremely anabolic, it’ll improve your metabolism one way or the other. It may even help retain muscle by stopping catabolic processes (where muscle is misplaced as energy). Another cause why many people do regular blood work whereas utilizing Dianabol is to maintain on top of its effects on the liver. Exams that your doctor takes will take a look at ranges of Aspartate Transferase (AST), Alkaline Phosphatase (ALP), Alanine Transferase (ALT), and bilirubin. Unnecessary to say, this is a steroid with pronounced androgenic effects that usually ought to be prevented by females unless she is happy to tolerate the unwanted effects.
    On the opposite hand, Testosterone Propionate gets into motion much quicker and might be out of your physique in just 2- three days. The major downside with this ester is that it’s fairly painful when injecting. If we contemplate that you will have to pin it on an every-other-day foundation in equal doses, then you might need to lay it off. The main difference between them is the time required for testosterone to kick in and their lively lives. For a slower launch of testosterone, select Testosterone Cypionate or Enanthate. Be aware that you will need to attend up to 2 weeks to get rid of it out of your body. It is understood for its capacity to promote muscle growth and improve joint well being.
    Nevertheless, this stack will also produce some of the worst unwanted facet effects among all steroids. When using this aggressive PCT, we usually see endogenous testosterone production recover after 2 months. Thus, our sufferers will often take an AI (aromatase inhibitor) to scale back testosterone’s estrogenic side effects. A SERM such as Nolvadex may be used to stop the direct stimulation of estrogen in the mammary gland (from Anadrol). In another examine, girls were given oxymetholone to treat anemia and bone marrow failure (20). They started on a dose of 1 mg per kg, then increased in monthly increments by 50%, up to a hundred mg per day.
    When injected, Win Max is often administered every other day at a dose of round 50 mg.Win Max cycles normally final between 6 to 12 weeks. Some slicing steroids boost oxygen supply to muscles by increasing red blood cell rely, enhancing endurance and recovery—key for maintaining high training volume during chopping. Stacking is the simultaneous use of more than one steroid throughout a cycle. Whereas one can cycle a single steroid as Testosterone, more skilled steroid customers use a stack of at least 2 compounds for extra vital effects. Anabolic steroids for bulking can be utilized to give a sudden increase to muscle mass and energy by quite lots of bodybuilders, athletes, and common health enthusiasts. A typical Dianabol and Sustanon 250 cycle last for eight weeks, throughout which time users can count on to see a major increase in muscle mass and energy. A typical Winstrol and Sustanon 250 cycle last for six weeks, throughout which time customers can anticipate to see a major enhance in muscle mass and strength.

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