CMA Part 2 Course Outline (by IMA)CMA Learning System™, version 3.0
Part 2: Financial Decision Making
[insert name of college/university] Instructor-led Classroom Syllabus
Session Number
Date Held
Content Covered
Assignments
(to be completed prior to next class session)
Session Duratio...
CMA Learning System™, version 3.0
Part 2: Financial Decision Making
[insert name of college/university] Instructor-led Classroom Syllabus
Session Number
Date Held
Content Covered
Assignments
(to be completed prior to next class session)
Session Duration
1
[insert date]
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
· 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
2
[insert date]
CMA Exam Study Tips
Session 2 Exercise: Financial Statement Analysis Ratios
Section A: Financial Statement Analysis (continued)
· Topic 4: Analytical Issues in Financial Accounting
PQR Corporation Income Statement, Recast Income Statement, and Adjusted Income Statement
Section A Multiple Choice Practice Questions in Text
· 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
3
[insert date]
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
· Review CMALS Self-study Section B: Corporate Finance
· Take the Online Practice Test for Section B
3 hours
4
[insert date]
Section B: Corporate Finance (continued)
· Topic 3: Financial Instruments (continued)
· Topic 4: Cost of Capital
Session 4 Exercise: Weighted Average Cost of Capital
· Review CMALS Self-study Section B: Corporate Finance
· Take the Online Practice Test for Section B
3 hours
5
[insert date]
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 the Section B Multiple Choice Practice Questions in Text (to be completed during Session Six)
3 hours
6
[insert date]
Section B: Corporate Finance (continued)
· Topic 7: Corporate Restructuring
· Topic 8: International Finance
Section B Multiple Choice Practice Questions in Text
· Review CMALS Self-study Section C: Decision Analysis and Risk Management
· Take the Online Practice Test for Section C
3 hours
7
[insert date]]
Section C: Decision Analysis and Risk Management
· Topic 1: Cost/Volume/Profit Analysis
Session 7 Exercise: Break-Even Essay Exercise
Section C: Decision Analysis and Risk Management
· Topic 2: Marginal Analysis
· Review CMALS Self-study Section C: Decision Analysis and Risk Management
· Take the Online Practice Test for Section C
3 hours
8
[insert date]
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
· 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
9
[insert date]
Section C Multiple Choice Practice Questions in Text
Section D: Investment Decisions
· Topic 1: Capital Budgeting Process
· Topic 2: Discounted Cash Flow Analysis
· Review CMALS Self-study Section D: Investment Decisions
· Take the Online Practice Test for Section D
3 hours
10
[insert date]
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
Section D: Investment Decisions
· Topic 5: Risk Analysis in Capital Investment
· 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
11
[insert date]]
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
· 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
12
[insert date]
CMA Exam Tips
Writing Answers to Essay Questions
Essay Practice Questions in Text
What to Expect at the Testing Center
Course Wrap-Up
· Review Sections A, B, C, D and E
· Take the Online Trial Exam for All of Part 1
Thank you for attending the [insert institution’s name] CMA Learning System,
Part 2 Review Course and good luck with taking the CMA exam!
©copyright 2009 Institute of Management Accountants
page 1
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