الجمعة، 23 يناير 2015

DETAILED TABLE OF CONTENTS CMA

DETAILED TABLE OF CONTENTS
Page
Study Unit 1. External Financial Statements and Revenue Recognition
1.1.    Concepts of Financial Accounting........................................................................ 11
1.2.    Statement of Financial Position {Balance Sheet)................................................. 14
1.3.    Income Statement and Statement of Comprehensive Income............................. 17
1.4.    Statement of Changes in Equity and Equity Transactions.................................. 21
1.5.    Statement of Cash Flows .......................................................................................  24
1.6.    Revenue Recognition - Revenue Recognition after Delivery............................. 29
1.7.    Revenue Recognition--Long-Term Construction Contracts............................... 32
1.8.     Essay Questions..................................................................................................... 44
Study Unit 2. Measurement, Valuation, and Disclosure: Investments and Short-Term Items
2.1.     Accounts Receivable............................................................................................... 47
2.2.     Inventory - Fundamentals...................................................................................... 51
2.3.     Inventory--Cost Flow Methods.............................................................................. 55
2.4.     Inventory Measurement in the Financial Statements ~ Lower of Cost or
Market....................................................................................................................... 59
2.5.     Classification of Investments................................................................................. 60
2.6.     Equity Method.......................................................................................................... 64
2.7.     Business Combinations and Consolidated Financial Statements..................... 65
2.8.     Different Types of Expenses and Liabilities......................................................... 67
2.9.     Essay Questions..................................................................................................... 81
Study Unit 3. Measurement, Valuation, and Disclosure: Long-Term Items
3.1.    Property, Plant, and Equipment............................................................................. 83
3.2.     Impairment and Disposal of Long-Lived Assets.................................................. 87
3.3.     Intangible Assets..................................................................................................... 89
3.4.     Leases .....................................................................................................................  92
3.5.     income Taxes.......................................................................................................... 96
3.6.     Accounting for Bonds and Noncurrent Notes Payable...................................... 101
3.7.     Accounting for Pensions....................................................................................... 105
3.8.     Essay Questions.................................................................................................... 117
Study Unit 4. Cost Management Concepts
4.1.     Cost Management Terminology........................................................................... 119
4.2.     Cost Behavior and Relevant Range..................................................................... 122
4.3.     Cost Classification................................................................................................. 125
4.4.     Costing Techniques.............................................................................................. 128
4.5.     Essay Questions.................................................................................................... 141
Study Unit 5. Cost Accumulation Systems
5.1.    Job-Order Costing......................... ....................................................................... 145
5.2.     Process Costing..................................................................................................... 148
5.3.     Activity-Based Costing........................................................................................   155
5.4.     Life-Cycle Costing.................................................................................................. 162
5.5.     Essay Questions.................................................................................................... 177
Study Unit 6. Cost Allocation Techniques
6.1.     Absorption and Variable Costing--Theory.......................................................... 179
6.2.     Absorption and Variable Costing - Calculations................................................. 186
6.3.     Joint Product and By-Product Costing................................................................ 186
6.4.     Overhead Allocation and Normal Costing--Theory........................................... 190
6.5.     Overhead Aiiocation and Normal Costing - Calculations.................................. 196
6.6.     Allocating Service Department Costs - Theory................................................... 197
6.7.     Allocating Service Department Costs -- Calculations......................................... 200
6.8.     Essay Questions.................................................................................................... 213
Study Unit 7. Operational Efficiency and Business Process Performance
7.1.     Just-in-Time Inventory and Lean Operation....................................................... 215
7.2.     Enterprise Resource Planning and Outsourcing................................................ 218
7.3.     Theory of Constraints and Throughput Costing................................................ 221
7.4.     Capacity Management........................................................................................... 225
7.5.     Value-Chain Analysis............................................................................................. 227
7.6.     Other Process Improvement Tools...................................................................... 230
7.7.     Essay Questions.................................................................................................... 245
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Study Unit 8. Analysis and Forecasting Techniques
8.1.     Correlation and Regression................................................................................. 247
8.2.     Learning Curve Analysis....................................................................................... 250
8.3.     Time Series Analysis............................................................................................. 252
8.4.     Expected Value....................................................................................................... 254
8.5.     Sensitivity Analysis................................................................................................ 256
8.6.     Strategic Management........................................................................................... 258
8.7.     The Balanced Scorecard....................................................................................... 265
8.8.     Strategic Planning................................................................................................. 269
8.9.     Essay Question...................................................................................................... 283
Study Unit 9. Budgeting - Concepts, Methodologies, and Preparation
9.1.     Roles of Budgets and the Budgeting Process ................................................... 285
9.2.     Budgeting and Standard Costs............................................................................ 292
9.3.     The Master Budget ................................................................................................ 293
9.4.     Budget Methodologies.......................................................................................... 296
9.5.     Operating Budget Calculations-Production and Direct Materials...................... 299
9.6.     Operating Budget Calculations -- Others............................................................ 301
9.7.     Projecting Cash Collections................................................................................. 305
9.8.     The Cash Budget................................................................................................... 306
9.9.     Sales Forecasts and Pro Forma Financial Statements...................................... 307
9.10.     Essay Questions.................................................................................................. 332
Study Unit 10. Cost and Variance Measures
10.1.    Variance Analysis Overview................................................................................. 337
10.2.    Static and Flexible Budget Variances................................................................... 341
10.3.    Direct Materials Variances..................................................................................... 344
10.4.    Direct Labor Variances.......................................................................................... 346
10.5.    Mix and Yield Variances........................................................................................ 347
10.6.    t  Overhead Variances............................................................................................ 349
10.7.    Comprehensive Example ..................................................................................... 351
10.8.    Sales Variances ..................................................................................................... 353
10.9.     Essay Questions......................................................................... •......................... 367
Study Unit 11. Responsibility Accounting and Performance Measures
11.1.    Responsibility Centers.......................................................................................... 369
11.2.    Performance Measures - Cost, Revenue, and Profit Centers............................. 370
11.3.    Performance Measures - Investment Centers...................................................... 372
11.4.    Comparing Performance Measures for Investment Centers.............................. 374
11.5.    Allocating Common Costs..................................................................................   375
11.6.    Transfer Pricing..................................................................................................    377
11.7.    Essay Questions.................................................................................................... 391
Study Unit 12. internal Controls - Risk and Procedures for Control
12.1.    Risk and the Control Environment...................................................................... 393
12.2.    Control Procedures............................................................................................... 402
12.3.    Corporate Governance and Legal Aspects of............................... Internal Control 407
12.4.    Essay Questions.................................................................................................... 427
Study Unit 13. Internal Controls - Internal Auditing and Systems Controls
13.1.    Internal Auditing .................................................................................................... 429
13.2.    Systems Controls .................................................................................................. 435
13.3.    Security Measures.................................................................................................. 441
           


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