-CMA Learning System™, version 3.0
Part 2: Financial Decision Making Session
Number
1
2
The University of Georgia- Instructor-led Classroom Syllabus
Assignments
Content Covered
(to be completed prior to next class session)
Course Introduction
Introduction to CMA Credential and CMA Learning System
Section A: Financial Statement Analysis
Topic 1: Basic Financial Statement Analysis
Topic 2: Financial Performance Metrics –
Financial Ratios
ABC Company Balance Sheet and Income Statement
Section A: Financial Statement Analysis
Topic 3: Profitability Analysis
CMA Exam Study Tips
Session 2 Exercise: Financial Statement Analysis Ratios
Section A: Financial Statement Analysis (continued)
Topic 4: Analytical Issues in Financial Accounting
Read CMALS Self-study Section A: Financial
Statement Analysis
Take the Online Practice Test for Section A
Review the Section A Multiple Choice
Practice Questions in Text (to be completed
during Session Two)
Session
Duration
3 hours
Review CMALS Self-study Section A:
Financial Statement Analysis
Take the Online Practice Test for Section A
Read CMALS Self-study Section B:
Corporate Finance
3 hours PQR Corporation Income Statement, Recast Income
Statement, and Adjusted Income Statement
Section A Multiple Choice Practice Questions in Text
3
Section B: Corporate Finance
Topic 1: Risk and Return
Session 3 Exercise: Capital Asset Pricing Model
Topic 2: Managing Financial Risk
Topic 3: Financial Instruments
©copyright 2009 Institute of Management Accountants Review CMALS Self-study Section B:
Corporate Finance
Take the Online Practice Test for Section B
3 hours
page 1 -CMA Learning System™, version 3.0
Part 2: Financial Decision Making Session
Number
4
5
The University of Georgia- Instructor-led Classroom Syllabus
Assignments
Content Covered
(to be completed prior to next class session)
Section B: Corporate Finance (continued)
Topic 3: Financial Instruments (continued)
Topic 4: Cost of Capital
Session 4 Exercise: Weighted Average Cost of Capital
Section B: Corporate Finance (continued)
Topic 5: Managing Current Assets
Session 5, Exercise #1: Annual Cost of a Cash Discount
Session 5, Exercise #2: Effective Interest Rate on a Loan
Section B: Corporate Finance (continued)
Topic 6: Raising Capital
Review CMALS Self-study Section B:
Corporate Finance
Take the Online Practice Test for Section B
Review CMALS Self-study Section B:
Corporate Finance
Take the Online Practice Test for Section B
Review the Section B Multiple Choice
Practice Questions in Text (to be completed
during Session Six)
Session
Duration
3 hours 3 hours
6
Section B: Corporate Finance (continued)
Topic 7: Corporate Restructuring
Topic 8: International Finance
Review CMALS Self-study Section C:
Decision Analysis and Risk Management
Take the Online Practice Test for Section C
3 hours Section B Multiple Choice Practice Questions in Text
©copyright 2009 Institute of Management Accountants page 2 -CMA Learning System™, version 3.0
Part 2: Financial Decision Making Session
Number
7
The University of Georgia- Instructor-led Classroom Syllabus
Assignments
Content Covered
(to be completed prior to next class session)
Section C: Decision Analysis and Risk Management
Topic 1: Cost/Volume/Profit Analysis
Session
Duration
Review CMALS Self-study Section C:
Decision Analysis and Risk Management
Take the Online Practice Test for Section C
3 hours Review CMALS Self-study Section C:
Decision Analysis and Risk Management
Take the Online Practice Test for Section C
Review the Section C Multiple Choice
Practice Questions in Text (to be completed
during Session Nine)
Read CMALS Self-study Section D:
Investment Decisions
3 hours Session 7 Exercise: Break-Even Essay Exercise
Section C: Decision Analysis and Risk Management
Topic 2: Marginal Analysis
8
Session 8, Exercise #1: Break-Even and Special Order
Session 8, Exercise #2: Special Order Cost Analysis
Session 8, Exercise #3: Make vs. Buy Cost Analysis
Section C: Decision Analysis and Risk Management
Topic 3: Pricing
Session 8, Exercise #4: Target Costing
Session 8, Exercise #5: Cost-Plus Target Rate of Return
Pricing
Section C: Decision Analysis and Risk Management
Topic 4: Risk Assessment
©copyright 2009 Institute of Management Accountants page 3 -CMA Learning System™, version 3.0
Part 2: Financial Decision Making Session
Number
9
10
The University of Georgia- Instructor-led Classroom Syllabus
Assignments
Content Covered
(to be completed prior to next class session)
Section C Multiple Choice Practice Questions in Text
Section D: Investment Decisions
Topic 1: Capital Budgeting Process
Topic 2: Discounted Cash Flow Analysis
Session 10, Exercise #1: Capital Budgeting
Session 10, Exercise #2: Net Present Value of Two
Alternatives
Section D: Investment Decisions
Topic 3: Payback and Discounted Payback
Session 10, Exercise #3: Discounted Payback with
Uniform Net Cash Flow
Section D: Investment Decisions
Topic 4: Ranking Investment Projects
Session 10, Exercise #4: Profitability Index
Session
Duration
Review CMALS Self-study Section D:
Investment Decisions
Take the Online Practice Test for Section D
3 hours Review CMALS Self-study Section D:
Investment Decisions
Take the Online Practice Test for Section D
Review the Section D Multiple Choice
Practice Questions in Text (to be completed
during Session Eleven)
Read CMALS Self-study Section E:
Professional Ethics
Take the Online Practice Test for Section E
Review the Section E Multiple Choice
Practice Questions in Text (to be completed
during Session Eleven)
3 hours
Section D: Investment Decisions
Topic 5: Risk Analysis in Capital Investment
©copyright 2009 Institute of Management Accountants page 4 -CMA Learning System™, version 3.0
Part 2: Financial Decision Making Session
Number
11
The University of Georgia- Instructor-led Classroom Syllabus
Assignments
Content Covered
(to be completed prior to next class session)
Section D: Investment Decisions
Topic 6: Valuation
Section D Multiple Choice Practice Questions in Text
Section E: Professional Ethics
Topic 1: Ethical Considerations for the
Organization
Section E Multiple Choice Practice Questions in Text
12
CMA Exam Tips
Writing Answers to Essay Questions
Essay Practice Questions in Text
What to Expect at the Testing Center
Course Wrap-Up
Session
Duration
Review CMALS Self-study Section D:
Investment Decisions
Take the Online Practice Test for Section D
Review CMALS Self-study Section E:
Professional Ethics
Take the Online Practice Test for Section E
Review the Essay Practice Questions in
CMALS Self-study
3 hours Review Sections A, B, C, D and E
Take the Online Trial Exam for All of Part 2
3 hours
Thank you for attending the University of Georgia CMA Learning System,
Part 2 Review Course and good luck with taking the CMA exam!
©copyright 2009 Institute of Management Accountants page 5