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CMA
CMA – Part 1

CMA – Part 1

Curriculum

45 Sections
199 Lessons
Lifetime

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Introduction list
6
- 1.1
  LOS and CSO of IMA
- 1.2
  Part 1 Mind Maps
- 1.3
  CMA البدايه لمذاكرة كورس ال
- 1.4
  Material / Handouts
- 1.5
  IMA نصائح التسجيل بمعهد ال
  16 Minutes
- 1.6
  Handbook, CSO and LOS of IMA
  39 Minutes
Section A - 1 Balance Sheet
4
- 2.1
  مقدمه في الدوره المستنديه والدفتريه
  10 Minutes
- 2.2
  Basics of financial accounting أساسيات في المحاسبه الماليه
  35 Minutes
- 2.3
  Balance Sheet الميزانيه العموميه
  49 Minutes
- 2.4
  Balance Sheet questions
  13 Minutes
Section A - 2 Income Statement and OCI
2
- 3.1
  Income Statement
  25 Minutes
- 3.2
  Comprehensive Income قائمة الدخل الشامل
  31 Minutes
Section A - 3 Changes in Equity
1
- 4.1
  Statement of changes in equity التغير في حقوق الملكيه
  13 Minutes
Section A - 4 Statement of Cash Flows
1
- 5.1
  cash flow statement قائمة التدفقات النقديه
  59 Minutes
Section A - 5 Integrated Reporting
6
- 6.1
  Integrated Reporting Basics أساسيات التقارير المتكامله
  22 Minutes
- 6.2
  Integrated Reporting ISO
  18 Minutes
- 6.3
  IR, IT and Capitals
  33 Minutes
- 6.4
  IR Process Overview
  24 Minutes
- 6.5
  IR Process Detailed
  23 Minutes
- 6.6
  IR Principles of Preparation
  21 Minutes
Section A - 6 Accounts Receivables
4
- 7.1
  Basic accounting principles and cash المبادئ المحاسبيه الاساسيه والنقديه
  27 Minutes
- 7.2
  Accounts Receivables حسابات العملاء
  53 Minutes
- 7.3
  Accounts Receivables Discounts
  19 Minutes
- 7.4
  حل أسئله حسابات العملاء
  13 Minutes
Section A - 7 Inventory
6
- 8.1
  inventory المقدمه والجرد الفعلي للمخزون
  20 Minutes
- 8.2
  Inventory الجرد الدوري والجرد المستمر
  17 Minutes
- 8.3
  Inventory معالجة أخطاء المخزون
  4 Minutes
- 8.4
  Inventory طرق قياس المخزون
  28 Minutes
- 8.5
  Inventory write down
  27 Minutes
- 8.6
  Inventory questions حل اسئله المخزون
  41 Minutes
Section A - 8 Investment in Securities
5
- 9.1
  introduction to investments in securities
  10 Minutes
- 9.2
  Investments in Bonds
  56 Minutes
- 9.3
  Investments in Shares 1
  34 Minutes
- 9.4
  Investments in Shares 2
  30 Minutes
- 9.5
  Investments Questions
  9 Minutes
Section A - 9 Fixed Assets
6
- 10.1
  Fixed assets الأصول الثابته
  23 Minutes
- 10.2
  Depreciation اهلاكات الاصول الثابته
  18 Minutes
- 10.3
  Fixed assets impairment اضمحلال الأصول الثابته
  17 Minutes
- 10.4
  Fixed assets GAAP vs IFRS اختلافات المعايير في الاصول الثابته
  13 Minutes
- 10.5
  Fixed assets Questions حل اسئله على الاصول الثابته
  21 Minutes
- 10.6
  Depreciation for tax purposes
  26 Minutes
Section A - 10 Intangible Assets
4
- 11.1
  Intangible assets الأصول الغير ملموسه
  28 Minutes
- 11.2
  Intangibles impairment اضمحلال الأصول الغير ملموسه
  19 Minutes
- 11.3
  Intangibles GAAP vs IFRS فروقات المعايير
  2 Minutes
- 11.4
  Intangibles questions اسئله الاصول الغير ملموسه
  10 Minutes
Section A - 11 Reclassification of Current Debts
1
- 12.1
  Reclassification of current debts
  8 Minutes
Section A - 12 Warranties
3
- 13.1
  Assurance Warranty
  31 Minutes
- 13.2
  Service Warranty
  17 Minutes
- 13.3
  Warranties Questions
  4 Minutes
Section A - 13 Leases
6
- 14.1
  Leases Introduction
  16 Minutes
- 14.2
  Finance Lease
  28 Minutes
- 14.3
  Finance Lease Example
  27 Minutes
- 14.4
  Operating Lease & Example
  16 Minutes
- 14.5
  Short term leases, Disclosure & GAAP vs IFRS
  14 Minutes
- 14.6
  Leases questions
  16 Minutes
Section A - 14 Income Taxes
6
- 15.1
  Income tax introduction
  12 Minutes
- 15.2
  Deferred tax asset and liability
  20 Minutes
- 15.3
  Deferred tax expense and benefit
  26 Minutes
- 15.4
  Income tax فكرة حل المسائل
  8 Minutes
- 15.5
  income tax حل أمثله بالأرقام
  28 Minutes
- 15.6
  Income tax حل أسئله
  18 Minutes
Section A - 15 Equity Transactions
2
- 16.1
  Equity Transactions 1
  30 Minutes
- 16.2
  Equity Transactions 2
  15 Minutes
Section A - 16 Revenue Recognition
10
- 17.1
  Revenue Recognition ASC606 intro
  14 Minutes
- 17.2
  Revenue Recognition Principle
  13 Minutes
- 17.3
  Revenue Recognition Step 1&2
  21 Minutes
- 17.4
  Revenue Recognition Step 3
  18 Minutes
- 17.5
  Revenue Recognition Steps 4&5
  11 Minutes
- 17.6
  Right of Return and Consigned Goods
  15 Minutes
- 17.7
  Revenue Recognition Questions
  17 Minutes
- 17.8
  Long-Term Contracts 1
  38 Minutes
- 17.9
  Long-Term Contracts 2
  19 Minutes
- 17.10
  Long-Term Contracts Questions
  23 Minutes
Section B - 1 Strategic Planning
6
- 18.1
  LOS Section A and B
  14 Minutes
- 18.2
  Types of plans أنواع الخطط
  16 Minutes
- 18.3
  Mission Statement
  22 Minutes
- 18.4
  SWOT analysis
  20 Minutes
- 18.5
  Formulating & Implementing Strategies
  16 Minutes
- 18.6
  Other plans and BCG
  9 Minutes
Section B - 2 Regression Analysis
2
- 19.1
  Regression analysis
  35 Minutes
- 19.2
  Regression أسئلة ال
  6 Minutes
Section B - 3 Learning Curves
2
- 20.1
  Learning Curves
  30 Minutes
- 20.2
  learning curves اسئلة ال
  29 Minutes
Section B - 4 Expected Value
2
- 21.1
  Expected Value
  13 Minutes
- 21.2
  Expected Value أسئلة ال
  46 Minutes
Section B - 5 Budget Concepts
3
- 22.1
  Budget advantages and Cycle
  20 Minutes
- 22.2
  Successful budget, participants, Authoritative and Participative
  17 Minutes
- 22.3
  Budgetary slack and standard costs
  20 Minutes
Section B - 6 Budget Methodologies
4
- 23.1
  Master Budget
  8 Minutes
- 23.2
  Flexible budget
  18 Minutes
- 23.3
  Other budget methodologies
  20 Minutes
- 23.4
  Budget questions
  13 Minutes
Section B - 7 Budget Preparation & Top-Level Planning
6
- 24.1
  Budget Preparation Intro.
  13 Minutes
- 24.2
  Operating Budget preparation
  51 Minutes
- 24.3
  Flexible budget preparation
  17 Minutes
- 24.4
  Cash Budget
  8 Minutes
- 24.5
  Top Level planning
  11 Minutes
- 24.6
  Budget Questions
  30 Minutes
Section D - 1 Cost basis and Types
7
- 25.1
  Cost accounting intro
  9 Minutes
- 25.2
  Costs behavior and traceability
  22 Minutes
- 25.3
  Costs nature and purpose
  14 Minutes
- 25.4
  Cost flow process
  14 Minutes
- 25.5
  Costs types for decision making
  17 Minutes
- 25.6
  Capacity levels
  7 Minutes
- 25.7
  Cost Questions
  18 Minutes
Section D - 2 Costing Systems
7
- 26.1
  Cost Allocation
  26 Minutes
- 26.2
  Cost Accumulation
  8 Minutes
- 26.3
  Actual & Standard Costing
  29 Minutes
- 26.4
  Normal Costing
  22 Minutes
- 26.5
  Job Order Costing
  6 Minutes
- 26.6
  ABC
  10 Minutes
- 26.7
  Questions
  17 Minutes
Section D - 3 Process Costing
4
- 27.1
  Process costing
  33 Minutes
- 27.2
  Process costing examples
  24 Minutes
- 27.3
  Operation, life cycle and spoilage costing
  10 Minutes
- 27.4
  process costing questions
  16 Minutes
Section D - 4 Service Departments Cost Allocation
2
- 28.1
  Service Departments Cost Allocation
  30 Minutes
- 28.2
  Service Deps Questions
  19 Minutes
Section D - 5 Joint Cost allocation
2
- 29.1
  Joint Cost allocation
  33 Minutes
- 29.2
  Joint cost questions
  11 Minutes
Section D - 6 Absorption vs Variable costing
2
- 30.1
  Absorption vs Variable costing
  16 Minutes
- 30.2
  Absorption vs Variable questions
  11 Minutes
Section D - 7 Supply Chain Management
5
- 31.1
  intro supply chain management
  6 Minutes
- 31.2
  Just-In-Time JIT
  22 Minutes
- 31.3
  MRP, MRP2 & ERP
  11 Minutes
- 31.4
  Outsourcing
  5 Minutes
- 31.5
  Theory of Constraints TOC
  25 Minutes
Section D - 8 Business Process Improvement
4
- 32.1
  Value chain, BPR and benchmark
  11 Minutes
- 32.2
  ABM and Kaizen
  8 Minutes
- 32.3
  Cost of Quality COQ
  6 Minutes
- 32.4
  Accounting Process redesign
  6 Minutes
Section C - 1 Static and Flexible Budget Variances
7
- 33.1
  Variances introduction
  17 Minutes
- 33.2
  Static Budget Variance
  17 Minutes
- 33.3
  Flexible Budget preparation
  5 Minutes
- 33.4
  sales volume variance
  6 Minutes
- 33.5
  Flexible budget variance
  6 Minutes
- 33.6
  ترتيب الافكار
  5 Minutes
- 33.7
  Effectiveness and efficiency
  9 Minutes
Section C - 2 DM and DL Variances
5
- 34.1
  DM Variances
  19 Minutes
- 34.2
  DL Variances
  9 Minutes
- 34.3
  DM & DL Mix and Yield Variances
  20 Minutes
- 34.4
  Variances Q&A
  40 Minutes
- 34.5
  More details on this session
  19 Minutes
Section C - 3 MOH Variances
4
- 35.1
  VMOH Variances
  29 Minutes
- 35.2
  FMOH Variances
  18 Minutes
- 35.3
  Total MOH flexible budget variance
  2 Minutes
- 35.4
  MOH variances question
  10 Minutes
Section C - 4 Sales Variances
2
- 36.1
  Sales variances
  12 Minutes
- 36.2
  Sales variance question
  14 Minutes
Section C - 5 Performance Measures
6
- 37.1
  Performance Intro
  11 Minutes
- 37.2
  Common cost
  7 Minutes
- 37.3
  Contribution Income Statement
  15 Minutes
- 37.4
  Transfer pricing
  31 Minutes
- 37.5
  ROI and RI
  15 Minutes
- 37.6
  Balanced scorecard
  14 Minutes
Section E - 1 Risk and Control environment
5
- 38.1
  Internal control concepts
  9 Minutes
- 38.2
  Corporate Governance
  20 Minutes
- 38.3
  Resources of corporate governance
  13 Minutes
- 38.4
  Internal controls
  18 Minutes
- 38.5
  Internal controls components
  30 Minutes
Section E - 2 Legal Aspects
5
- 39.1
  Legalities intro & FCPA
  16 Minutes
- 39.2
  SOX – PCAOB
  12 Minutes
- 39.3
  SOX – Independence
  17 Minutes
- 39.4
  SOX – Corporate Responsibility
  12 Minutes
- 39.5
  SOX – Enhanced disclosures
  22 Minutes
Section E - 3 External Auditors
1
- 40.1
  External Auditor
  18 Minutes
Section E - 4 Information Systems and Security Measures
3
- 41.1
  Information systems controls 1
  30 Minutes
- 41.2
  Information systems controls 2
  15 Minutes
- 41.3
  Internet security
  15 Minutes
Section F - 1 Automated Information Systems
13
- 42.1
  Section F Introduction
  8 Minutes
- 42.2
  AIS and Supply chain
  10 Minutes
- 42.3
  AIS related terms
  29 Minutes
- 42.4
  Revenue to Cash Cycle
  13 Minutes
- 42.5
  Purchasing and Expenditures Cycle
  11 Minutes
- 42.6
  Production Cycle
  9 Minutes
- 42.7
  Human Resources and Payroll Cycle
  8 Minutes
- 42.8
  Financing Cycle
  10 Minutes
- 42.9
  GL and Reporting Systems
  5 Minutes
- 42.10
  Fixed Assets System
  10 Minutes
- 42.11
  Database
  14 Minutes
- 42.12
  ERP and EPM
  10 Minutes
- 42.13
  Data Warehouse, Data Mart and Data Lake
  11 Minutes
Section F - 2 Data Governance
3
- 43.1
  Data Governance
  36 Minutes
- 43.2
  Data Life Cycle
  13 Minutes
- 43.3
  Cyberattacks
  21 Minutes
Section F - 3 Technology-enabled finance transformation
6
- 44.1
  System Development and Process analysis
  26 Minutes
- 44.2
  Robotics Process Automation_RPA
  26 Minutes
- 44.3
  Artificial Intelligence AI
  35 Minutes
- 44.4
  Cloud Computing
  32 Minutes
- 44.5
  Blockchain
  28 Minutes
- 44.6
  Smart Contracts
  22 Minutes
Section F - 4 Data Analytics
8
- 45.1
  Data Analytics Intro
  6 Minutes
- 45.2
  Data to Action and Business Intelligence
  16 Minutes
- 45.3
  Big Data
  23 Minutes
- 45.4
  Data Mining
  36 Minutes
- 45.5
  Time Series Analysis
  8 Minutes
- 45.6
  Sensitivity analysis and Simulation analysis
  18 Minutes
- 45.7
  Data Analysis Benefits and Limitations
  12 Minutes
- 45.8
  Visualization
  21 Minutes

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Budgetary slack and standard costs

Flexible budget

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Copywrites 2021 Efham CMA by Tarek Naiem

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