CMA Part 1: Financial Reporting, Planning, Performance, and Control book, 2015 Ed.

Irvin N. Gleim, Dale L. Flesher

Product Highlights
  • Comprehensive outlines and real-world examples
  • Includes ICMA-released multiple-choice and essay questions
  • Free online updates
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Gleim CMA Review System

Description Table of Contents

Product Description:

The Gleim CMA Part 1: Financial Reporting, Planning, Performance, and Control book is an integral component of the CMA Review System. It contains 13 study units, each of which includes comprehensive outlines, examples, and multiple-choice and essay questions. All questions have detailed answer explanations for correct and incorrect answers.

Table of Contents:

Detailed Table of Contents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   vi
Preface for CMA Part 1 Candidates  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . viii
Preparing for and Taking the CMA Exam  . . . . . . . . . . . . . . . . . . . . . . . . . . .    1

Study Unit  1. External Financial Statements and Revenue Recognition . . . . . . . . . . . .   11
Study Unit  2. Measurement, Valuation, and Disclosure: Investments and Short-Term Items . . .  47
Study Unit  3. Measurement, Valuation, and Disclosure: Long-Term Items  . . . . . . . . . . .  83
Study Unit  4. Cost Management Concepts . . . . . . . . . . . . . . . . . . . . . . . . . . . 119
Study Unit  5. Cost Accumulation Systems . . . . .  . . . . . . . . . . . . . . . . . . . . . 145
Study Unit  6. Cost Allocation Techniques . . . . . . . . . . . . . . . . . . . . . . . . . . 179
Study Unit  7. Operational Efficiency and Business Process Performance . . . . . . . . . . .  215
Study Unit  8. Analysis and Forecasting Techniques  . . . . . . . . . . . . . . . . . . . . . 247
Study Unit  9. Budgeting -- Concepts, Methodologies, and Preparation  . . . . . . . . . . . . 285
Study Unit 10. Cost and Variance Measures . . . . . . . . . . . . . . . . . . . . . . . . . . 337
Study Unit 11. Responsibility Accounting and Performance Measures . . . . . . . . . . . . . . 369
Study Unit 12. Internal Controls -- Risk and Procedures for Control . . . . . . . . . . . . . 393
Study Unit 13. Internal Controls -- Internal Auditing and Systems Controls  . . . . . . . . . 429

Appendix A:  Sample Financial Statements  . . . . . . . . . . . . . . . . . . . . . . . . . . 459
Appendix B:  Glossary of Accounting Terms U.S. to British vs. British to U.S. . . . . . . . . 463
Appendix C:  ICMA Content Specification Outlines and Cross-References . . . . . . . . . . . . 465
Appendix D:  ICMA Suggested Reading List . . . . . . . . .. . . . . . . . . . . . . . . . . . 469
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 471
Order Form  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 479