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Wiley CMAexcel Learning System Exam Review 2017

Part 1, Financial Reporting, Planning, Performance, and Control (1-year access)

(Autor)

Buch | Softcover
744 Seiten
2016
John Wiley & Sons Inc (Verlag)
978-1-119-30544-6 (ISBN)
CHF 819,95 inkl. MwSt
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Covers all 2017 exam changes
Text matches Wiley CMAexcel Review Course content structure
LOS index in Review Course for easier cross-references to full explanations in text
Includes access to the Online Test Bank, which contains 1,000 multiple-choice questions and 5 sample essays
Multiple-choice question feedback helps CMA candidates focus on areas where they need the most work
Prepare for the actual CMA exam with Section Practice Tests and a cumulative Part 1 exam
Assess your progress with knowledge check questions/answers and sample essay questions
Helps candidates prepare a solid study plan with exam tips

Feature section examines the topics of External Financial Reporting Decisions; Planning, Budgeting, and Forecasting; Performance Management; Cost Management; and Internal Controls

Based on the CMA body of knowledge developed by the Institute of Certified Management Accountants (ICMA®), Wiley CMAexcel Learning System Exam Review 2017 features content derived from the exam Learning Outcome Statements (LOS).

IMA®, the association of accountants and financial professionals in business, is one of the largest and most respected associations focused exclusively on advancing the management accounting profession. Globally, IMA supports the profession through research, the CMA® (Certified Management Accountant) program, continuing education, networking and advocacy of the highest ethical business practices. IMA has a global network of more than 80,000 members in 140 countries and 300 professional and student chapters. Headquartered in Montvale, N.J., USA, IMA provides localized services through its four global regions: The Americas, Asia/Pacific, Europe, and Middle East/Africa. For more information about IMA, please visit www.imanet.org.

Acknowledgments of Subject Matter Experts ix Candidate Study Information xi

How to Use the Wiley CMAexcel Learning System xv

Create a Study Plan xix

Introduction 1

Section A External Financial Reporting Decisions 3

Topic 1: Financial Statements 5

Topic 2: Recognition, Measurement, Valuation, and Disclosure 25

Practice Questions: External Financial Reporting Decisions 105

Section B Planning, Budgeting, and Forecasting 113

Topic 1: Strategic Planning 115

Topic 2: Budgeting Concepts 151

Topic 3: Forecasting Techniques 169

Topic 4: Budgeting Methodologies 183

Topic 5: Annual Profit Plan and Supporting Schedules 195

Topic 6: Top-Level Planning and Analysis 217

Practice Questions: Planning, Budgeting, and Forecasting 235

Section C Performance Management 245

Topic 1: Cost and Variance Measures 247

Topic 2: Responsibility Centers and Reporting Segments 267

Topic 3: Performance Measures 279

Practice Questions: Performance Management 307

Section D Cost Management 317

Topic 1: Measurement Concepts 319

Topic 2: Costing Systems 341

Topic 3: Overhead Costs 367

Topic 4: Supply Chain Management 385

Topic 5: Business Process Improvement 405

Practice Questions: Cost Management 423

Section E Internal Controls 435

Topic 1: Governance, Risk, and Compliance 437

Topic 2: Internal Auditing 465

Topic 3: Systems Controls and Security Measures 485

Practice Questions: Internal Controls 505

Essay Exam Support Materials 511

Essay Exam Study Tips 515

Examples of Essay Question Answers 517

Practice Essay Questions and Answers 527

Answers to Section Practice Questions 609

Appendix A: Certified Management Accountant Learning Outcome Statements—Part 1 675

Bibliography and References 691

Index of Learning Outcome Statements 695

Index 715

Erscheinungsdatum
Reihe/Serie Wiley CMA Learning System
Verlagsort New York
Sprache englisch
Maße 213 x 274 mm
Gewicht 1633 g
Themenwelt Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
ISBN-10 1-119-30544-6 / 1119305446
ISBN-13 978-1-119-30544-6 / 9781119305446
Zustand Neuware
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