CMA – Part 1 → Service Departments Cost Allocation

Introduction list
- LOS and CSO of IMA
- Part 1 Mind Maps
- CMA البدايه لمذاكرة كورس ال
- Material / Handouts
- IMA نصائح التسجيل بمعهد ال
  16 min
- Handbook, CSO and LOS of IMA
  39 min
Section A - 1 Balance Sheet
- مقدمه في الدوره المستنديه والدفتريه
  10 min
- Basics of financial accounting أساسيات في المحاسبه الماليه
  35 min
- Balance Sheet الميزانيه العموميه
  49 min
- Balance Sheet questions
  13 min
Section A - 2 Income Statement and OCI
- Income Statement
  25 min
- Comprehensive Income قائمة الدخل الشامل
  31 min
Section A - 3 Changes in Equity
- Statement of changes in equity التغير في حقوق الملكيه
  13 min
Section A - 4 Statement of Cash Flows
- cash flow statement قائمة التدفقات النقديه
  59 min
Section A - 5 Integrated Reporting
- Integrated Reporting Basics أساسيات التقارير المتكامله
  22 min
- Integrated Reporting ISO
  18 min
- IR, IT and Capitals
  33 min
- IR Process Overview
  24 min
- IR Process Detailed
  23 min
- IR Principles of Preparation
  21 min
Section A - 6 Accounts Receivables
- Basic accounting principles and cash المبادئ المحاسبيه الاساسيه والنقديه
  27 min
- Accounts Receivables حسابات العملاء
  53 min
- Accounts Receivables Discounts
  19 min
- حل أسئله حسابات العملاء
  13 min
Section A - 7 Inventory
- inventory المقدمه والجرد الفعلي للمخزون
  20 min
- Inventory الجرد الدوري والجرد المستمر
  17 min
- Inventory معالجة أخطاء المخزون
  04 min
- Inventory طرق قياس المخزون
  28 min
- Inventory write down
  27 min
- Inventory questions حل اسئله المخزون
  41 min
Section A - 8 Investment in Securities
- introduction to investments in securities
  10 min
- Investments in Bonds
  56 min
- Investments in Shares 1
  34 min
- Investments in Shares 2
  30 min
- Investments Questions
  09 min
Section A - 9 Fixed Assets
- Fixed assets الأصول الثابته
  23 min
- Depreciation اهلاكات الاصول الثابته
  18 min
- Fixed assets impairment اضمحلال الأصول الثابته
  17 min
- Fixed assets GAAP vs IFRS اختلافات المعايير في الاصول الثابته
  13 min
- Fixed assets Questions حل اسئله على الاصول الثابته
  21 min
- Depreciation for tax purposes
  26 min
Section A - 10 Intangible Assets
- Intangible assets الأصول الغير ملموسه
  28 min
- Intangibles impairment اضمحلال الأصول الغير ملموسه
  19 min
- Intangibles GAAP vs IFRS فروقات المعايير
  02 min
- Intangibles questions اسئله الاصول الغير ملموسه
  10 min
Section A - 11 Reclassification of Current Debts
- Reclassification of current debts
  08 min
Section A - 12 Warranties
- Assurance Warranty
  31 min
- Service Warranty
  17 min
- Warranties Questions
  04 min
Section A - 13 Leases
- Leases Introduction
  16 min
- Finance Lease
  28 min
- Finance Lease Example
  27 min
- Operating Lease & Example
  16 min
- Short term leases, Disclosure & GAAP vs IFRS
  14 min
- Leases questions
  16 min
Section A - 14 Income Taxes
- Income tax introduction
  12 min
- Deferred tax asset and liability
  20 min
- Deferred tax expense and benefit
  26 min
- Income tax فكرة حل المسائل
  08 min
- income tax حل أمثله بالأرقام
  28 min
- Income tax حل أسئله
  18 min
Section A - 15 Equity Transactions
- Equity Transactions 1
  30 min
- Equity Transactions 2
  15 min
Section A - 16 Revenue Recognition
- Revenue Recognition ASC606 intro
  14 min
- Revenue Recognition Principle
  13 min
- Revenue Recognition Step 1&2
  21 min
- Revenue Recognition Step 3
  18 min
- Revenue Recognition Steps 4&5
  11 min
- Right of Return and Consigned Goods
  15 min
- Revenue Recognition Questions
  17 min
- Long-Term Contracts 1
  38 min
- Long-Term Contracts 2
  19 min
- Long-Term Contracts Questions
  23 min
Section B - 1 Strategic Planning
- LOS Section A and B
  14 min
- Types of plans أنواع الخطط
  16 min
- Mission Statement
  22 min
- SWOT analysis
  20 min
- Formulating & Implementing Strategies
  16 min
- Other plans and BCG
  09 min
Section B - 2 Regression Analysis
- Regression analysis
  35 min
- Regression أسئلة ال
  06 min
Section B - 3 Learning Curves
- Learning Curves
  30 min
- learning curves اسئلة ال
  29 min
Section B - 4 Expected Value
- Expected Value
  13 min
- Expected Value أسئلة ال
  46 min
Section B - 5 Budget Concepts
- Budget advantages and Cycle
  20 min
- Successful budget, participants, Authoritative and Participative
  17 min
- Budgetary slack and standard costs
  20 min
Section B - 6 Budget Methodologies
- Master Budget
  08 min
- Flexible budget
  18 min
- Other budget methodologies
  20 min
- Budget questions
  13 min
Section B - 7 Budget Preparation & Top-Level Planning
- Budget Preparation Intro.
  13 min
- Operating Budget preparation
  51 min
- Flexible budget preparation
  17 min
- Cash Budget
  08 min
- Top Level planning
  11 min
- Budget Questions
  30 min
Section D - 1 Cost basis and Types
- Cost accounting intro
  09 min
- Costs behavior and traceability
  22 min
- Costs nature and purpose
  14 min
- Cost flow process
  14 min
- Costs types for decision making
  17 min
- Capacity levels
  07 min
- Cost Questions
  18 min
Section D - 2 Costing Systems
- Cost Allocation
  26 min
- Cost Accumulation
  08 min
- Actual & Standard Costing
  29 min
- Normal Costing
  22 min
- Job Order Costing
  06 min
- ABC
  10 min
- Questions
  17 min
Section D - 3 Process Costing
- Process costing
  33 min
- Process costing examples
  24 min
- Operation, life cycle and spoilage costing
  10 min
- process costing questions
  16 min
Section D - 4 Service Departments Cost Allocation
- Service Departments Cost Allocation
  30 min
- Service Deps Questions
  19 min
Section D - 5 Joint Cost allocation
- Joint Cost allocation
  33 min
- Joint cost questions
  11 min
Section D - 6 Absorption vs Variable costing
- Absorption vs Variable costing
  16 min
- Absorption vs Variable questions
  11 min
Section D - 7 Supply Chain Management
- intro supply chain management
  06 min
- Just-In-Time JIT
  22 min
- MRP, MRP2 & ERP
  11 min
- Outsourcing
  05 min
- Theory of Constraints TOC
  25 min
Section D - 8 Business Process Improvement
- Value chain, BPR and benchmark
  11 min
- ABM and Kaizen
  08 min
- Cost of Quality COQ
  06 min
- Accounting Process redesign
  06 min
Section C - 1 Static and Flexible Budget Variances
- Variances introduction
  17 min
- Static Budget Variance
  17 min
- Flexible Budget preparation
  05 min
- sales volume variance
  06 min
- Flexible budget variance
  06 min
- ترتيب الافكار
  05 min
- Effectiveness and efficiency
  09 min
Section C - 2 DM and DL Variances
- DM Variances
  19 min
- DL Variances
  09 min
- DM & DL Mix and Yield Variances
  20 min
- Variances Q&A
  40 min
- More details on this session
  19 min
Section C - 3 MOH Variances
- VMOH Variances
  29 min
- FMOH Variances
  18 min
- Total MOH flexible budget variance
  02 min
- MOH variances question
  10 min
Section C - 4 Sales Variances
- Sales variances
  12 min
- Sales variance question
  14 min
Section C - 5 Performance Measures
- Performance Intro
  11 min
- Common cost
  07 min
- Contribution Income Statement
  15 min
- Transfer pricing
  31 min
- ROI and RI
  15 min
- Balanced scorecard
  14 min
Section E - 1 Risk and Control environment
- Internal control concepts
  09 min
- Corporate Governance
  20 min
- Resources of corporate governance
  13 min
- Internal controls
  18 min
- Internal controls components
  30 min
Section E - 2 Legal Aspects
- Legalities intro & FCPA
  16 min
- SOX – PCAOB
  12 min
- SOX – Independence
  17 min
- SOX – Corporate Responsibility
  12 min
- SOX – Enhanced disclosures
  22 min
Section E - 3 External Auditors
- External Auditor
  18 min
Section E - 4 Information Systems and Security Measures
- Information systems controls 1
  30 min
- Information systems controls 2
  15 min
- Internet security
  15 min
Section F - 1 Automated Information Systems
- Section F Introduction
  08 min
- AIS and Supply chain
  10 min
- AIS related terms
  29 min
- Revenue to Cash Cycle
  13 min
- Purchasing and Expenditures Cycle
  11 min
- Production Cycle
  09 min
- Human Resources and Payroll Cycle
  08 min
- Financing Cycle
  10 min
- GL and Reporting Systems
  05 min
- Fixed Assets System
  10 min
- Database
  14 min
- ERP and EPM
  10 min
- Data Warehouse, Data Mart and Data Lake
  11 min
Section F - 2 Data Governance
- Data Governance
  36 min
- Data Life Cycle
  13 min
- Cyberattacks
  21 min
Section F - 3 Technology-enabled finance transformation
- System Development and Process analysis
  26 min
- Robotics Process Automation_RPA
  26 min
- Artificial Intelligence AI
  35 min
- Cloud Computing
  32 min
- Blockchain
  28 min
- Smart Contracts
  22 min
Section F - 4 Data Analytics
- Data Analytics Intro
  06 min
- Data to Action and Business Intelligence
  16 min
- Big Data
  23 min
- Data Mining
  36 min
- Time Series Analysis
  08 min
- Sensitivity analysis and Simulation analysis
  18 min
- Data Analysis Benefits and Limitations
  12 min
- Visualization
  21 min

CMA – Part 1

Introduction list

Section A - 1 Balance Sheet

Section A - 2 Income Statement and OCI

Section A - 3 Changes in Equity

Section A - 4 Statement of Cash Flows

Section A - 5 Integrated Reporting

Section A - 6 Accounts Receivables

Section A - 7 Inventory

Section A - 8 Investment in Securities

Section A - 9 Fixed Assets

Section A - 10 Intangible Assets

Section A - 11 Reclassification of Current Debts

Section A - 12 Warranties

Section A - 13 Leases

Section A - 14 Income Taxes

Section A - 15 Equity Transactions

Section A - 16 Revenue Recognition

Section B - 1 Strategic Planning

Section B - 2 Regression Analysis

Section B - 3 Learning Curves

Section B - 4 Expected Value

Section B - 5 Budget Concepts

Section B - 6 Budget Methodologies

Section B - 7 Budget Preparation & Top-Level Planning

Section D - 1 Cost basis and Types

Section D - 2 Costing Systems

Section D - 3 Process Costing

Section D - 4 Service Departments Cost Allocation

Section D - 5 Joint Cost allocation

Section D - 6 Absorption vs Variable costing

Section D - 7 Supply Chain Management

Section D - 8 Business Process Improvement

Section C - 1 Static and Flexible Budget Variances

Section C - 2 DM and DL Variances

Section C - 3 MOH Variances

Section C - 4 Sales Variances

Section C - 5 Performance Measures

Section E - 1 Risk and Control environment

Section E - 2 Legal Aspects

Section E - 3 External Auditors

Section E - 4 Information Systems and Security Measures

Section F - 1 Automated Information Systems

Section F - 2 Data Governance

Section F - 3 Technology-enabled finance transformation

Section F - 4 Data Analytics

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