CMA 국제관리회계사 Study Guide Part 1

SECTION A External Financial Reporting Decisions

Chapter 1 Basic Concept of Financial Accounting
01 What is “Accounting”?
02 Conceptual Framework

Chapter 2 Financial Statements
01 Financial Statements include
02 Preparing Financial Statements
03 Analyzing interrelationships Amongst Accounts
04 Selected Accounts Interrelationships
05 Accruals
06 Statement of Financial Position(Balance Sheet)
07 Statement of Earning(Income Statement)
08 Statement of Comprehensive Income
09 Statement of Changes in Stockholders’Equity
10 Statement of Cash Flows

Chapter 3 Recognition, Measurement, Valuation, and Disclosure
01 Cash and Cash Equivalents
02 Accounts Receivable
03 Inventory
04 Securities
05 Property, Plant, and Equipment
06 Intangible Assets
07 Warranty Liabilities
08 Deferred taxes
09 Bond
10 Lease
11 Equity
12 Revenue Recognition

SECTION B Cost Management

Chapter 1 Measurement Concepts
01 Cost Terminology and Concepts
02 Cost Flows

Chapter 2 Costing Technique
01 Costing Technique–Allocation
02 Costing Technique–Accumulation
03 Costing Technique–Range
04 Others

Chapter 3 Supply Chain Management
01 SCM(Supply Chain Management)
02 Lean Manufacturing
03 Just-in-Time Systems
04 Materials Requirement Planning(MRP)
05 Enterprise Resources Planning(ERP)
06 Outsourcing
07 Theory of Constraints(TOC)
08 Throughput costing (Super-Variable Costing)
09 Capacity Management and Analysis

Chapter 4 Business Process Improvement
01 Value Chain Analysis
02 Process Analysis
03 Business Process Reengineering
04 Activity-Based Management(ABM)
05 Continuous Improvement
06 Benchmarking and Best-Practice Analysis
07 Cost of Quality Analysis
08 Efficient Accounting Process

SECTION C Forecasting, Planning and Budgeting

Chapter 1 Forecasting Techniques
01 Overall
02 Forecasting Models
03 Regression Analysis
04 Learning Curve
05 Expected Value

Chapter 2 Strategic Planning
01 Overall
02 Strategic Planning
03 Generic Competitive Strategies – Porter’s Generic Strategies
04 Strategic Planning Models and Analytical Techniques
05 Business Portfolio Analysis – the Groeth/Share or BCG Matrix

Chapter 3 Budgeting Concept
01 Budget
02 Types

Chapter 4 Budget Preparation
01 Budgeting Cycle
02 Operating Budget
03 Financial Budget

SECTION D Performance Management

Chapter 1 Variance Analysis
01 Overall
02 Variance Analysis

Chapter 2 Responsibility Accounting System
01 Responsibility Accounting System
02 Responsibility Center

Chapter 3 Performance Evaluation-Profit Center
01 Performance Evaluation–Profit Center
02 Performance Report

Chapter 4 Financial Measures-Investment Center
01 Return on Investment(ROI)
02 Residual Income(RI)
03 Investment Base Issues

Chapter 5 The Balanced Scorecard
01 Definition
02 Components of BSC

SECTION E Internal Control

Chapter 1 Governance, Risk, and Control
01 Corporate Governance
02 Governance Principles
03 Responsibilities for Corporate Governance
04 Relationship between Governance and Risk Management or Control

Chapter 2 Internal Control
01 Definition
02 Characters of Internal Control
03 Responsibilities of Internal Control
04 Components and Principles of Internal Control
05 Limitations of Internal Control
06 Legislative Initiatives About Internal Control
07 Types of Control
08 Practice of Internal Control

Chapter 3 System Control and Security Measures
01 General Control
02 Application Control
03 Internet Security
04 Business Continuity Planning

Technology & Analytics

Chapter 1 nformation Systems
01 Accounting Information System
02 Database
03 ERP/ERM

Chapter 2 ata Governance
01 Data Governance
02 IT Governance and Control Framework
03 Data Life Cycle
04 Records Management
05 Cyberattacks and Defense

Chapter 3 echnology-enabled Finance Transformation
01 System Development Life Cycles(SDLC)
02 Business Process Analysis
03 Robotic Process Automation
04 Artificial Intelligence
05 Cloud Computing
06 Blockchain and Smart Contracts

Chapter 4 Data Analytics
01 Overalls
02 Business Intelligence(BI)
03 Data Mining
04 Statistics
05 Analytic Tools
06 Visualization