[eBook Code] Wiley CMAexcel Learning System Exam Review 2017 (eBook Code, 1st)

Acknowledgments of Subject Matter Experts ix

Candidate Study Information xi

How to Use the Wiley CMAexcel Learning System xv

Create a Study Plan xix

Introduction 1

Section A External Financial Reporting Decisions 3

Topic 1: Financial Statements 5

Topic 2: Recognition, Measurement, Valuation, and Disclosure 25

Practice Questions: External Financial Reporting Decisions 105

Section B Planning, Budgeting, and Forecasting 113

Topic 1: Strategic Planning 115

Topic 2: Budgeting Concepts 151

Topic 3: Forecasting Techniques 169

Topic 4: Budgeting Methodologies 183

Topic 5: Annual Profit Plan and Supporting Schedules 195

Topic 6: Top-Level Planning and Analysis 217

Practice Questions: Planning, Budgeting, and Forecasting 235

Section C Performance Management 245

Topic 1: Cost and Variance Measures 247

Topic 2: Responsibility Centers and Reporting Segments 267

Topic 3: Performance Measures 279

Practice Questions: Performance Management 307

Section D Cost Management 317

Topic 1: Measurement Concepts 319

Topic 2: Costing Systems 341

Topic 3: Overhead Costs 367

Topic 4: Supply Chain Management 385

Topic 5: Business Process Improvement 405

Practice Questions: Cost Management 423

Section E Internal Controls 435

Topic 1: Governance, Risk, and Compliance 437

Topic 2: Internal Auditing 465

Topic 3: Systems Controls and Security Measures 485

Practice Questions: Internal Controls 505

Essay Exam Support Materials 511

Essay Exam Study Tips 515

Examples of Essay Question Answers 517

Practice Essay Questions and Answers 527

Answers to Section Practice Questions 609

Appendix A: Certified Management Accountant Learning Outcome Statements—Part 1 675

Bibliography and References 691

Index of Learning Outcome Statements 695

Index 715