CMA Learning System™, version 3.0
Part 2: Financial Decision Making
Instructor-led Classroom Syllabus
Session
Number
Date
Held
1
01/23/13
2
01/30/13
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
•
•
•
•
•
Session
Duration
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)
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
Review CMALS Self-study Section B:
Corporate Finance
Take the Online Practice Test for Section B
3 hours
PQR Corporation Income Statement, Recast Income
Statement, and Adjusted Income Statement
Section A Multiple Choice Practice Questions in Text
3
02/06/13
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
•
•
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CMA Learning System™, version 3.0
Part 2: Financial Decision Making
Instructor-led Classroom Syllabus
Session
Number
Date
Held
4
02/13/13
5
6
02/20/13
02/27/13
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
•
Section B: Corporate Finance (continued)
• Topic 7: Corporate Restructuring
• Topic 8: International Finance
•
•
•
•
•
Session
Duration
Review CMALS Self-study Section B:
Corporate Finance
Take the Online Practice Test for Section B
3 hours
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)
3 hours
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
03/06/13
Class will not meet.
©copyright 2009 Institute of Management Accountants
page 2
CMA Learning System™, version 3.0
Part 2: Financial Decision Making
Instructor-led Classroom Syllabus
Session
Number
Date
Held
7
03/13/13
Assignments
Content Covered
Section C: Decision Analysis and Risk Management
• Topic 1: Cost/Volume/Profit Analysis
Session 7 Exercise: Break-Even Essay Exercise
(to be completed prior to next class session)
•
Review CMALS Self-study Section C:
Decision Analysis and Risk Management
•
Take the Online Practice Test for Section C
•
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
Session
Duration
Section C: Decision Analysis and Risk Management
• Topic 2: Marginal Analysis
8
03/20/13
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
3 hours
Section C: Decision Analysis and Risk Management
• Topic 4: Risk Assessment
9
03/27/13
Section C: Multiple Choice Practice Questions in Text
Section D: Investment Decisions
• Topic 1: Capital Budgeting Process
• Topic 2: Discounted Cash Flow Analysis
©copyright 2009 Institute of Management Accountants
•
Review CMALS Self-study Section D:
Investment Decisions
•
Take the Online Practice Test for Section D
3 hours
page 3
CMA Learning System™, version 3.0
Part 2: Financial Decision Making
Instructor-led Classroom Syllabus
Session
Number
10
Date
Held
Assignments
Content Covered
(to be completed prior to next class session)
04/03/13
Class will not meet.
04/10/2013
Class will not meet.
04/17/2013
Session 10, Exercise #1: Capital Budgeting
Session 10, Exercise #2: Net Present Value of Two
Alternatives
•
Review CMALS Self-study Section D:
Investment Decisions
•
Take the Online Practice Test for Section D
Section D: Investment Decisions
• Topic 3: Payback and Discounted Payback
•
Review the Section D Multiple Choice
Practice Questions in Text (to be completed
during Session Eleven)
Session 10, Exercise #3: Discounted Payback with
Uniform Net Cash Flow
•
Read CMALS Self-study Section E:
Professional Ethics
Section D: Investment Decisions
• Topic 4: Ranking Investment Projects
•
Take the Online Practice Test for Section E
•
Review the Section E Multiple Choice
Practice Questions in Text (to be completed
during Session Eleven)
Session 10, Exercise #4: Profitability Index
Session
Duration
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
Instructor-led Classroom Syllabus
Session
Number
Date
Held
11
04/24/12
Assignments
Content Covered
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
05/1/12
Instructor:
CMA Exam Tips
Writing Answers to Essay Questions
Essay Practice Questions in Text
What to Expect at the Testing Center
Course Wrap-Up
Ian Bradley, CMA, CFM, CPA
Controller and Cost Manager
T&S Brass and Bronze Works, Inc.
(to be completed prior to next class session)
•
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
•
Review Sections A, B, C, D and E
•
Take the Online Trial Exam for All of Part 1
Session
Duration
3 hours
3 hours
Class Location: Herring Center, Room 111
Thank you for attending the Furman University CMA Learning System, Part 2 Review Course and good luck with taking the CMA exam!
©copyright 2009 Institute of Management Accountants
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