Certified Management Accountant (CMA)
CMA Part 1 CMA Part 2
CMA Class Schedule Dubai
Call: +971 55 6794618
Email: cma@cmaexamtraining.com
CMA Part 1 Training in Dubai
CMA Exam Training Institute Ensures Full Syllabus Coverage for CMA Part 1.
| Lecture Reference | Chapter Reference | Syllabus Specification |
| 1 | External Financial Statements and Revenue Recognition | Concepts of Financial Accounting Statement of Financial Position (Balance Sheet) Income Statement and Statement of Comprehensive Income Statement of Changes in Equity and Equity Transactions Statement of Cash Flows Revenue Recognition — Revenue Recognition after Delivery Revenue Recognition — Long-Term Construction Contracts |
| 2 | Measurement, Valuation, And Disclosure: Investments And Short-Term Items | Accounts Receivable Inventory — Fundamentals Inventory — Cost Flow Methods Inventory Measurement in the Financial Statements – LCM Classification of Investments Equity Method Business Combinations and Consolidated Financial Statements Different Types of Expenses and Liabilities |
| 3 | Measurement, Valuation, And Disclosure: Long-Term Items | Property, Plant, and Equipment Impairment and Disposal of Long-Lived Assets Intangible Assets Leases Income Taxes Accounting for Bonds and Non-current Notes Payable |
| 4 | Cost Management Concepts | Cost Management Terminology Cost Behavior and Relevant Range Cost Classification Costing Techniques |
| 5 | Cost Accumulation Systems | Job-Order Costing Process Costing Activity-Based Costing Life-Cycle Costing |
| 6 | Cost Allocation Techinques | Absorption and Variable Costing — Theory Absorption and Variable Costing — Calculations Joint Product and By-Product Costing Overhead Allocation and Normal Costing — Theory Overhead Allocation and Normal Costing — Calculations Allocating Service Department Costs — Theory Allocating Service Department Costs — Calcuations |
| 7 | Operatinoal Efficiency and Business Process Performance | Just-in-Time Inventory and Lean Operation Enterprise Resource Planning and Outsourcing Theory of Constraints and Throughput Costing Capacity Management Value-Chain Analysis Other Process Improvement Tools |
| 8 | Analysis and forecasting Techniques | Correlation and Regression Learning Curve Analysis Expected Value Sensitivity Analysis Strategic Management The Balanced Scorecard Strategic Planning |
| 9 | Budgeting – Concepts, Methodologies and Preparation | Roles of Budgets and the Budgeting Process Budgeting and Standard Costs The Master Budget Budget Methodologies Operating Budget Calculations — Production and Direct Materials Operating Budget Calculations — Others Projecting Cash Collections The Cash Budget Sales Forecasts and Pro Forma Financial Statements |
| 10 | Cost and Variance Measures | Variance Analysis Overview Static and Flexible Budget Variances Direct Materials Variances Direct Labor Variances Mix and Yield Variances Overhead Variances Comprehensive Example Sales Variances |
| 11 | Resposibility Accounting and Performance Measures | Responsibility Centers Performance Measuers Comparing Performance Measuers Allocating Common Cost Transfer Pricing |
| 12 | Internal Control – Corporate Governace | Corporate Governance and Legal Aspects of Internal Control Risk and Internal Control Internal Auditing |
| 13 | Internal Control – Controls and Security Measures | Control procedurs Systems Control and Information Security Security Measuers and Business Continuity Plan |
CMA Part 2 Training in Dubai
CMA Exam Training Institute Ensures Full Syllabus Coverage for CMA Part 2.
| Lecture Reference | Chapter Reference | Syllabus Specification |
| 1 | External Financial Statements and Revenue Recognition | Concepts of Financial Accounting Statement of Financial Position (Balance Sheet) Income Statement and Statement of Comprehensive Income Statement of Changes in Equity and Equity Transactions Statement of Cash Flows Revenue Recognition — Revenue Recognition after Delivery Revenue Recognition — Long-Term Construction Contracts |
| 2 | Measurement, Valuation, And Disclosure: Investments And Short-Term Items | Accounts Receivable Inventory — Fundamentals Inventory — Cost Flow Methods Inventory Measurement in the Financial Statements – LCM Classification of Investments Equity Method Business Combinations and Consolidated Financial Statements Different Types of Expenses and Liabilities |
| 3 | Measurement, Valuation, And Disclosure: Long-Term Items | Property, Plant, and Equipment Impairment and Disposal of Long-Lived Assets Intangible Assets Leases Income Taxes Accounting for Bonds and Non-current Notes Payable |
| 4 | Cost Management Concepts | Cost Management Terminology Cost Behavior and Relevant Range Cost Classification Costing Techniques |
| 5 | Cost Accumulation Systems | Job-Order Costing Process Costing Activity-Based Costing Life-Cycle Costing |
| 6 | Cost Allocation Techinques | Absorption and Variable Costing — Theory Absorption and Variable Costing — Calculations Joint Product and By-Product Costing Overhead Allocation and Normal Costing — Theory Overhead Allocation and Normal Costing — Calculations Allocating Service Department Costs — Theory Allocating Service Department Costs — Calcuations |
| 7 | Operatinoal Efficiency and Business Process Performance | Just-in-Time Inventory and Lean Operation Enterprise Resource Planning and Outsourcing Theory of Constraints and Throughput Costing Capacity Management Value-Chain Analysis Other Process Improvement Tools |
| 8 | Analysis and forecasting Techniques | Correlation and Regression Learning Curve Analysis Expected Value Sensitivity Analysis Strategic Management The Balanced Scorecard Strategic Planning |
| 9 | Budgeting – Concepts, Methodologies and Preparation | Roles of Budgets and the Budgeting Process Budgeting and Standard Costs The Master Budget Budget Methodologies Operating Budget Calculations — Production and Direct Materials Operating Budget Calculations — Others Projecting Cash Collections The Cash Budget Sales Forecasts and Pro Forma Financial Statements |
| 10 | Cost and Variance Measures | Variance Analysis Overview Static and Flexible Budget Variances Direct Materials Variances Direct Labor Variances Mix and Yield Variances Overhead Variances Comprehensive Example Sales Variances |
| 11 | Resposibility Accounting and Performance Measures | Responsibility Centers Performance Measuers Comparing Performance Measuers Allocating Common Cost Transfer Pricing |
| 12 | Internal Control – Corporate Governace | Corporate Governance and Legal Aspects of Internal Control Risk and Internal Control Internal Auditing |
| 13 | Internal Control – Controls and Security Measures | Control procedurs Systems Control and Information Security Security Measuers and Business Continuity Plan |