CMA 국제관리회계사 Study Guide Part 1

SECTION A
External Financial Reporting Decisions

Chapter 1 Basic Concept of Financial Accounting 9
01 What is “Accounting”? / 10
02 Conceptual Framework / 11
Chapter 2 Financial Statements 19
01 Financial Statements include / 20
02 Preparing Financial Statements / 21
03 Analyzing interrelationships Amongst Accounts / 22
04 Selected Accounts Interrelationships / 24
05 Accruals / 26
06 Statement of Financial Position(Balance Sheet) / 27
07 Statement of Earning(Income Statement) / 35
08 Statement of Comprehensive Income / 38
09 Statement of Changes in Stockholders’Equity / 40
10 Statement of Cash Flows / 40
Chapter 3 Recognition, Measurement, Valuation, and Disclosure 47
01 Cash and Cash Equivalents / 48
02 Accounts Receivable / 49
03 Inventory / 53
04 Securities / 58
05 Property, Plant, and Equipment / 61
06 Intangible Assets / 64
07 Warranty Liabilities / 66
08 Deferred taxes / 68
09 Bond / 70
10 Lease / 72
11 Equity / 74
12 Revenue Recognition / 75

SECTION B
Cost Management

Chapter 1 Measurement Concepts 81
01 Cost Terminology and Concepts / 82
02 Cost Flows / 86
Chapter 2 Costing Technique 89
01 Costing Technique?Allocation / 90
02 Costing Technique?Accumulation / 95
03 Costing Technique?Range / 106
04 Others / 108
Chapter 3 Supply Chain Management 111
01 SCM / 112
02 Lean Manufacturing / 112
03 Just-in-Time Systems / 114
04 Materials Requirement Planning(MRP) / 115
05 Enterprise Resources Planning(ERP) / 117
06 Outsourcing / 118
07 Theory of Constraints(TOC) / 119
08 Throughput costing (Super-Variable Costing) / 121
09 Capacity management and Analysis / 121
Chapter 4 Business Process Improvement 123
01 Value Chain Analysis / 124
02 Process Analysis / 127
03 Business Process Reengineering / 132
04 Activity-Based Management(ABM) / 133
05 Continuous improvement / 134
06 Benchmarking and Best-Practice Analysis / 136
07 Cost of Quality Analysis / 138
08 Efficient Accounting Processes / 140

SECTION C
Planning, Budgeting and Forecasting

Chapter 1 Forecasting Techniques 145
01 Overall / 146
02 Forecasting Models / 147
03 Regression Analysis / 148
04 Learning Curve / 151
05 Expected Value / 152
Chapter 2 Strategic Planning 153
01 Overall / 154
02 Strategic Planning / 155
03 Generic Competitive Strategies?Porter’s Generic Strategies / 156
04 Strategic Planning Models and Analytical Techniques / 159
05 Business Portfolio Analysis?The Growth/Share or BCG Matrix / 163
Chapter 3 Budgeting Concept 165
01 Budget / 166
02 Types / 167
Chapter 4 Budget Preparation 169
01 Budgeting Cycle / 170
02 Operating Budget / 170
03 Financial budget / 173

SECTION D
Performance Management

Chapter 1 Variance Analysis 181
01 Overall / 182
02 Variance Analysis / 183
Chapter 2 Responsibility Accounting System 189
01 Responsibility Accounting System / 190
02 Responsibility Center / 190
Chapter 3 Performance Evaluation-Profit Center 191
01 Performance Evaluation?Profit Center / 192
02 Performance Report / 192
Chapter 4 Financial Measures-Investment Center 193
01 Return on Investment(ROI) / 194
02 Residual Income(RI) / 195
03 Investment Base Issues / 196
Chapter 5 The Balanced Scorecard 197
01 Definition / 198
02 Components of BSC / 198

SECTION E
Internal Control

Chapter 1 Governance, Risk, and Control 203
01 Corporate Governance / 204
02 Governance Principles / 205
03 Responsibilities for Corporate Governance / 207
04 Relationship between Governance and Risk Management or Control / 208
Chapter 2 Internal Control 209
01 Definition / 210
02 Objectives of Internal Control / 210
03 Characters of Internal Control / 210
04 Responsibilities of Internal Control / 211
05 Components and Principles of Internal Control / 211
06 Limitations of Internal Control / 214
07 Legislative Initiatives About Internal Control / 214
08 Types of Control / 216
09 Practice of Internal Control / 217
Chapter 3 System Control and Security Measures 229
01 General Control / 230
02 Application Control / 232
03 Computer-based system Auditing / 233
04 Internet Security / 236
05 Business Continuity Planning / 239

SECTION F
Technology & Analytics

Chapter 1 Information Systems 243
01 Ovralls / 244
02 Database / 246
03 ERP/EPM / 251
Chapter 2 Data Governance 255
01 Data Governance / 256
02 IT Governance and Control Framework / 257
03 Data Life Cycle / 264
04 Records Management / 266
05 Cyberattacks and Defense / 267
Chapter 3 Technology-enabled Finance Transformation 273
01 System Development Life Cycles(SDLC) / 274
02 Business Process Analysis / 274
03 Robotic Process Automation / 275
04 Artificial Intelligence / 277
05 Cloud Computing / 279
06 Blockchain and Smart Contracts / 281
Chapter 4 Data Analytics 289
01 Overalls / 290
02 Business Intelligence(BI) / 291
03 Data Mining / 295
04 Statistics / 305
05 Analytic Tools / 310
06 Visualization / 314