CMA Part 2 Visual Prep
CMA (Financial Decision Making)
CMA Part 2 Contents are recently updated based on official curriculums,
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About CMA Part 2:
CMA Part 2: Financial Decision Making
The percentages show the relative weight range given to each section in the exam.
A. Financial Statement Analysis 25%
Principal financial statements and their purposes; limitations of financial statement information; interpretation and analysis of financial statements including ratio analysis and comparative analysis; market value vs. book value; fair value accounting; international issues; major differences between IFRS and U.S. GAAP; off-balance sheet financing; Cash Flow Statement preparation, analysis, and reconciliation; and earnings quality.
Basic Financial Statement Analysis
Financial Ratios & Performance Metrics
B. Corporate Finance 20%
Types of risk; measures of risk; portfolio management; options and futures; capital instruments for long-term financing; dividend policy; factors influencing the optimum capital structure; cost of capital; raising capital; managing and financing working capital; mergers and acquisitions; and international finance.
Risk & Return
Long Term Financial Management
Working Capital Management
C. Decision Analysis 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 comparables, cost-based and value-based approaches.
Cost/Volume/Profit Analysis (CVP Analysis)
D. Risk Management 10%
Types of risk including business, hazard, financial, operational, strategic, legal compliance and political risk; risk mitigation; risk management; risk analysis; and ERM.
E. Investment Decision 15%
Cash flow estimates; discounted cash flow concepts; net present value; internal rate of return; non-discounting analysis techniques; income tax implications for investment decisions; ranking investment projects; risk analysis; real options; and valuation models.
Capital Budgeting Process
Discounted Cash Flow Analysis
Payback & Discounted Payback
Risk Analysis in Capital Investment
F. Professional Ethics 10%
Ethical considerations for the organization
Ethical considerations for management accounting and financial management professionals.
Ethical considerations for the organization.
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