Certified Management Accountant (CMA) Part – 2

Financial Decision Making

I want to know syllabus of CMA Part 2.

Difficulty level of CMA Part 2 and how much to study.

I want to know about CMA Part 2 exam pattern.

What is difference between CMA Part 1 and CMA Part 2

CMA Part 2 study, training, and lecture plan.

Knowledge base, resources and guides.

CMA Part 2 Syllabus Components

CMA Part 2 syllabus is divided into 6 components:

  • Financial Statement Analysis – 25%
  • Corporate Finance – 20%
  • Decision Analysis – 20%
  • Risk Management – 10%
  • Investment Decisions – 15%
  • Professional Ethics – 10%

CMA Part 2 Syllabus (click image to enlarge)

CMA Part 2

A. Financial Statement Analysis

  • Total syllabus area: 25%
  • Calculation and interpretation of financial ratios;
  • Evaluate performance utilizing multiple ratios;
  • Market value vs. book value;
  • Profitability analysis;
  • Analytical issues including impact of foreign operations, effects of changing prices and inflation, off- balance sheet financing, and earnings quality.

C. Decision Analysis

  • Total syllabus area: 20%
  • Relevant data concepts;
  • Cost-volume-profit analysis;
  • Marginal analysis; make vs. buy decisions;
  • Income tax implications for operational decision analysis;
  • Pricing methodologies including market comparable, cost-based and value-based approaches.

E. Investment Decisions

  • Total syllabus area: 15%
  • Cash flow estimates;
  • Discounted cash flow concepts;
  • Net present value; internal rate of return, discounted payback;
  • Payback;
  • Income tax implications for investment decisions;
  • Risk analysis; and real options.

F. Professional Ethics

  • Total syllabus area: 10%
  • Ethical considerations for management accounting professionals and for the organization.

B. Corporate Finance

  • Total syllabus area: 20%
  • Types of risk; including credit, foreign exchange, interest rate, market, and political risk;
  • Capital instruments for long-term financing; initial and secondary public offerings;
  • Dividend policy;
  • Cost of capital;
  • Working capital management; raising capital; managing and financing working capital;
  • Mergers and acquisitions; and international finance.

D. Risk Management

  • Total syllabus area: 10%
  • Types of risk including business, hazard, financial, operational, strategic, legal compliance and
    political risk;
  • Risk mitigation;
  • Risk management;
  • Risk analysis;
  • ERM

CMA IMA CURRICULUM AND FORMAT

Click here to learn more about CMA Part 2 syllabus and format in detail.

CMA Part 2 Exam Pattern

There are two components of CMA Part 2 exam. Multiple Choice Questions (MCQs) and Essay Type Questions

l

Multiple Choice Questions (MCQs)

  • Exam consists of 100 MCQs.
  • MCQs will come in random order, meaning exams do not follow any specific order of syllabus.
  • Time to complete MCQs: 3 hours
l

Essay Type Questions

  • Exam consists of 2 essay questions.
  • Each question can have multiple sub-questions.
  • Time to complete 2 essays: 1 hour
  • Essay questions can be theoretical and/or numerical.

CMA part 2 Classes, Training and Lecture Plan for Dubai and Abu Dhabi

 

Lecture Reference Chapter Reference Syllabus Specification Syllabus Reference
1 Ethics, Fraud and Risk Management Professional Ethics
Risk Management
F & D
2 Financial Markets and Types of Securities Corporate Finance B
3 Valuation Methods and Cost of Capital Corporate Finance B
4 Managing Current Assets Corporate Finance B
5 Corporate Restructuring and International Finance Corporate Finance B
6 Ratio Analysis Financial Statement Analysis A
7 Financing and Activity Measures Financial Statement Analysis A
8 Investment Decisions Investment Decisions E
9 CVP Analysis Decision Analysis C
10 Marginal Analysis Decision Analysis C

CMA Training in Dubai and Abu Dhabi

CMA is a professional qualification which requires winning exam preparation technique. CMA Exam Training Institute is providing CMA training in Dubai & Abu Dhabi fore more than a decade. Over the years our training strategy is formulated to ensure 1st attempt success. Click below to learn more about our training strategy.

6 + 6 =