CMA– Certified Management Accountant

CMA(USA)-Part-1

Financial Planning, Performance & Control

• External Financial Statements & Revenue Recognition
• Measurement, Valuation & Disclosure - Investments & Short Term Items
• Measurement, Valuation & Disclosure - Long Term Items
• Cost Management Concepts
• Cost Accumulation Systems
• Cost Allocation Techniques
• Operational Efficiency and Business Process Performance
• Analysis & Forecasting Techniques
• Budgeting - Concepts, Methodologies, and Preparation
• Cost & Variance Measures
• Responsibility Accounting and Performance Measures
• Internal Controls - Risk & Procedures for Control
• Internal Control - Internal Auditing & Systems Controls

Eligibility / Requirements

• Maintain membership in IMA. If you aren't already a member, join IMA now.
• Hold a bachelor’s degree from an accredited college or universityor an equivalent degree as determined by an independent evaluation agency).
• Two continuous years of professional experience in management accounting or financial management.
• Entrance into the CMA program.
• Complete and pass Parts 1 and 2 of the CMA exam.
• Abide by The IMA’s Statement of Ethical Professional Practice.