CMA Exam Part 1 (Certified Management Accountant)
Module #1 External Financial Reporting Decisions – CMA Part 1
IT Certification,Management,Accounting
Lectures -168
Duration -17.5 hours
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Course Description
This is crash /Revision course for preparing for the CMA certification Part 1 exam. The course includes a brief summary of all the topics of the CMA certification syllabus which focusses on Financial Reporting, Planning, Performance, and Control. By taking this course you can have a brief understanding of the topics tested on the Certified Management Accountant (CMA) certification and is useful for students who would like to pursue management accountancy as a career for their professional development.
Course Objective:
- To prepare candidates for the CMA entrance
Target Customers:
- Aspiring CMA Students
- Professionals intending to pursue CMA
- Anyone who wants to have the basic knowledge of Indian Accounting, Law and economics in general.
Prerequisites
- Commerce Background would be helpful (But is not essential)
- Desire to pursue CMA
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Curriculum
Check out the detailed breakdown of what’s inside the course
External Financial Reporting Decisions
69 Lectures
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Introduction to CMA Course 01:01 01:01
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Overview of General Purpose Financial Reporting 05:37 05:37
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Users oF Financial Statements 07:38 07:38
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Financial Statements Components and Characteristics 10:27 10:27
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Balance Sheet and Its Components 08:45 08:45
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Balance Sheet and Its Components Continues 06:17 06:17
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Notes to BS and Limitations of BS 06:37 06:37
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Income Statements Components 04:55 04:55
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Format of Income Statements 11:01 11:01
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Reporting Irregular Items 10:06 10:06
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Notes to IS and Limitation of IS 08:24 08:24
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Statement of Comprehensive Income 09:51 09:51
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Statement of Changes in Equity 09:32 09:32
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Equity and Preferences Shares 11:55 11:55
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Transactions with Equity Shareholders 10:29 10:29
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Transactions with Equity Shareholders Continues 07:26 07:26
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Stock Splits 02:13 02:13
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Introduction to Cash Flow Statement 07:27 07:27
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Components of Cash Flow Statement and Direct Method 09:02 09:02
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Indirect Method of Cash Flow 07:36 07:36
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Indirect Method of Cash Flow Continues 04:57 04:57
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Revenue Recognition Principles 03:18 03:18
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Installment Sales Method 10:39 10:39
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Cost Recovery Method 07:54 07:54
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Long Term Construction Contract 01:40 01:40
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Calculations in Percentage of Completion 07:15 07:15
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Calculations in Percentage of Completion Continues 10:32 10:32
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Journal Entries of Percentage of Completion 11:37 11:37
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Completed Contract Method 10:16 10:16
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Meaning of Inventory 05:49 05:49
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Inventory Accounting Methods 02:23 02:23
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Perpetual and Periodic Inventory Accounting 10:53 10:53
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Period End Physical Count 09:07 09:07
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Inventory Estimation 05:15 05:15
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Errors in Recording Inventory 09:54 09:54
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Specific Identification Method 02:50 02:50
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Average Method of Inventory Cost 10:10 10:10
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FIFO and LIFO 09:46 09:46
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Inventory Measurement Principle 11:37 11:37
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Accounts Receivable 04:10 04:10
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Allowance for Uncollectible Acc Receivable 09:54 09:54
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Factoring of Accs Receivable 06:32 06:32
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Investment Introduction 07:26 07:26
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Debt Securities 09:00 09:00
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Investment in Equity Securities 08:00 08:00
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Plant and Equipment 09:15 09:15
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Introduction to Depriciable Base Computation 03:40 03:40
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Selection of Depriciation Method 01:59 01:59
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Straight Line Depriciation Method 04:07 04:07
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Unit of Output Depriciation Method 03:48 03:48
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Declining Balance Method 06:21 06:21
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Sum of Years Digit Method 03:05 03:05
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Impairment of Fixed Assets 08:53 08:53
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Disposal of Fixed Assets 04:17 04:17
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Intangible Assets 11:28 11:28
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Accounting Treatment for Goodwill 03:40 03:40
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Patents 03:10 03:10
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Introduction to Leases 04:54 04:54
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Operating and Capital Lease 06:08 06:08
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Operating and Capital Lease Continues 06:31 06:31
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Income Taxes 07:23 07:23
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Deferred Tax Liability 05:03 05:03
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Deferred Tax Asset 04:13 04:13
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Computing Income Taxes 07:41 07:41
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Accounting for Bonds 07:35 07:35
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Accounting for Bonds Continues 11:05 11:05
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Amortization of Premium or Discount 09:52 09:52
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Pensions 07:48 07:48
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More on Pensions 06:45 06:45
Planning, Budgeting and Forecasting
28 Lectures
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Performance Management
22 Lectures
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Cost Management
34 Lectures
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Internal Controls
15 Lectures
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Instructor Details
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Corporate Bridge Consultancy Private Limited
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