Wiley CMAexcel Learning System Exam Review 2017

ISBN-13: 9781119305446 / Angielski / Miękka / 2017 / 744 str.

IMA

Opis

• Covers all 2017 exam changes
• Text matches Wiley CMAexcel Review Course content structure
• LOS index in Review Course for easier cross–references to full explanations in text
• Includes access to the Online Test Bank, which contains 1,000 multiple–choice questions and 5 sample essays
• Multiple–choice question feedback helps CMA candidates focus on areas where they need the most work
• Prepare for the actual CMA exam with Section Practice Tests and a cumulative Part 1 exam
• Assess your progress with knowledge check questions/answers and sample essay questions
• Helps candidates prepare a solid study plan with exam tips

Feature section examines the topics of External Financial Reporting Decisions; Planning, Budgeting, and Forecasting; Performance Management; Cost Management; and Internal Controls Based on the CMA body of knowledge developed by the Institute of Certified Management Accountants (ICMA®), Wiley CMAexcel Learning System Exam Review 2017 features content derived from the exam Learning Outcome Statements (LOS).

Spis treści

Acknowledgments of Subject Matter Experts ix

Candidate Study Information xi

How to Use the Wiley CMAexcel Learning System xv

Create a Study Plan xix

Introduction 1

Section A External Financial Reporting Decisions 3

Topic 1: Financial Statements 5

Topic 2: Recognition, Measurement, Valuation, and Disclosure 25

Practice Questions: External Financial Reporting Decisions 105

Section B Planning, Budgeting, and Forecasting 113

Topic 1: Strategic Planning 115

Topic 2: Budgeting Concepts 151

Topic 3: Forecasting Techniques 169

Topic 4: Budgeting Methodologies 183

Topic 5: Annual Profit Plan and Supporting Schedules 195

Topic 6: Top–Level Planning and Analysis 217

Practice Questions: Planning, Budgeting, and Forecasting 235

Section C Performance Management 245

Topic 1: Cost and Variance Measures 247

Topic 2: Responsibility Centers and Reporting Segments 267

Topic 3: Performance Measures 279

Practice Questions: Performance Management 307

Section D Cost Management 317

Topic 1: Measurement Concepts 319

Topic 2: Costing Systems 341

Topic 3: Overhead Costs 367

Topic 4: Supply Chain Management 385

Topic 5: Business Process Improvement 405

Practice Questions: Cost Management 423

Section E Internal Controls 435

Topic 1: Governance, Risk, and Compliance 437

Topic 2: Internal Auditing 465

Topic 3: Systems Controls and Security Measures 485

Practice Questions: Internal Controls 505

Essay Exam Support Materials 511

Essay Exam Study Tips 515

Examples of Essay Question Answers 517

Practice Essay Questions and Answers 527

Answers to Section Practice Questions 609

Appendix A: Certified Management Accountant Learning Outcome Statements—Part 1 675

Bibliography and References 691

Index of Learning Outcome Statements 695

Index 715

O autorze

IMA®, the association of accountants and financial professionals in business, is one of the largest and most respected associations focused exclusively on advancing the management accounting profession. Globally, IMA supports the profession through research, the CMA® (Certified Management Accountant) program, continuing education, networking and advocacy of the highest ethical business practices. IMA has a global network of more than 80,000 members in 140 countries and 300 professional and student chapters. Headquartered in Montvale, N.J., USA, IMA provides localized services through its four global regions: The Americas, Asia/Pacific, Europe, and Middle East/Africa. For more information about IMA, please visit www.imanet.org.