CMA Part 2 Visual Prep CMA (Financial Decision Making) Recently Updated ----- CMA Part 2 Contents are recently updated based on official curriculums, Visual Prep Provides you three learning options. * Visual Mode * Training Mode * Student Mode Learn, Train and Pass your exam on the first attempt, Visual Prep Passing rate is more than 98% App Features: ---- * Latest Update * Three Learning Modes * Verified Contents * Save/Bookmark Unlimited Questions * Lifetime Updates FREE * Test Taking Strategy * Testing Log * Review Your Exam * Friendly Interface * Works without Internet Connection * Dynamic and Static Content Updates FREE * Trusted by Industry Professionals ---- 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. Topics Tested: – Basic Financial Statement Analysis – Financial Ratios & Performance Metrics – Profitability Analysis – Special Issues 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. Topics Tested: – Risk & Return – Long Term Financial Management – Raising Capital – Working Capital Management – Corporate Restructuring – International Finance 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. Topics Tested: – Cost/Volume/Profit Analysis (CVP Analysis) – Marginal Analysis – Pricing 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. Topics Tested: – Enterprise Risk 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. Topics Tested: – Capital Budgeting Process – Discounted Cash Flow Analysis – Payback & Discounted Payback – Risk Analysis in Capital Investment F. Professional Ethics – 10% Ethical considerations for the organization Topic Tested: – Ethical considerations for management accounting and financial management professionals. – Ethical considerations for the organization. ---- LEGAL NOTICE: WE ARE NOT affiliated with any testing agency, certificate, test name or any trademark. All Trademarks are the property of respected trademark owners.