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Who should attend?

• Professional accountants (ACCA, CPA, CA, ICWA, ICSA or equivalent)

• Business Analysts

ima logo • Industrial and Services Accountants

• Financial Analysts & Controllers

• Any senior staff responsible for the provision of decision information in their organization.
 
Key Learning Outcomes

• identify the basic conventions and doctrines of strategic managerial accounting.

• identify major contemporary issues that have emerged in managerial accounting.

• discuss a number of issues relating to the design and implementation of cost management models in modern firms.
 
The three levels of coverage can be defined as follows:

Level A: Requiring the skill levels of knowledge and comprehension.

Level B: Requiring the skill levels of knowledge, comprehension, application, analysis.

Level C: Requiring all six skill levels, knowledge, comprehension, application, analysis, synthesis, and evaluation.

The levels of coverage as they apply to each of the major topics of the Content Specification Outlines are shown on the following pages with each topic listing. The levels represent the manner in which topic areas are to be treated and represent ceilings, i.e., a topic area designated as Level C may contain requirements at the "A," "B," or "C" level, but a topic designated as Level B will not contain requirements at the "C" level.

 
CMA Content Specification Overview

Part 1 Financial Planning, Performance and Control (4 hours 100 questions and 2 essay questions)

Planning, Budgeting and Forecasting 30% Level C

Performance Management 25% Level C

Cost Management 25% Level C

Internal Controls 15% Level C

Professional Ethics 5% Level C

Part 2 Financial Decision Making (4 hours 100 questions and 2 essay questions)

Financial Statement Analysis 25% Level C

Corporate Finance 25% Level C

Decision Analysis and Risk Management 25% Level C

Investment Decisions 20% Level C

Professional Ethics 5% Level C
 
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