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 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