Cma Nee Commonly Examined Topics

DAY 1 – FINANCIAL REPORTING [FA]

KEY: Yes – Every year OCC – Every other year MANUAL PAGE # p. 53 – 64 p. 39 - 52 p. 98 – 110 p. 136 – 163 p. 136 – 163 p. 72 - 81 p. 182 – 196 p. 227 – 226 p. 65 – 71 p. 123 - 135

COMMONLY EXAMINED TOPICS

TOPIC Conceptual Framework Cash Flow Statements Capital Assets Foreign Currency: - Transactions & Hedging - Translations Accounts Receivable EPS Shareholders’ Equity Changes in Accounting Policy, Errors, Estimates Contingent Liabilities

TESTING Yes Yes Yes Yes Transactions OCC OCC Yes Yes Yes Yes OCC

DAY 2 – FINANCIAL REPORTING [FA]

MANUAL PAGE # p. 1 – 19 p. 216 – 226 p. 20 -38 p. 164 -181 p. 236 – 252 p. 254 – 256 p. 202 – 215 p. 82 – 97 p. 116 p. 259 p. 253 TOPIC Income Tax Allocation Bonds Pensions Leases Shares – Investment In NPO’s LT Contracts Inventory Discontinued Operations F/S Analysis Segmented Information TESTING Yes Yes Yes Yes OCC Yes Yes Yes OCC Yes OCC

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DAY 3 – MGMT ACCOUNTING

MANUAL PAGE # p. 265 p. 266 – 273 p. 274 – 284 p. 285 – 298 p. 339 – 354 p. 324 – 338 p. 353 – 361 p. 299 – 307 Covered in slides TOPIC Fundamental Concepts Cost Classification & Behavior Job Order Costing Process Costing Joint and By Product Costing Service Department Costs Direct vs. Absorption Costing Activity Based Costing Target Costing TESTING Yes Yes Yes Yes Yes Joint Costing OCC Byproduct Yes Yes Yes OCC

DAY 4 – MGMT ACCOUNTING

MANUAL PAGE # p. 362 p. 363 - 382 p. 383 – 396 p. 501 – 520 p. 397 – 403 p. 436 – 449 p. 426 – 431 p. 432 – 435 p. 465 p. 465 p. 457 - 464 TOPIC CM Analysis CVP Analysis Relevant Costing Capital Budgeting – PART OF CORP FINANCE TEXT Budgeting and Pricing Flexible Budgets & Variances Linear Programming Decision Analysis Under Uncertainly ROI and Residual Income Responsibility Accounting Transfer pricing TESTING Yes Yes Yes Yes Yes Yes Yes Yes Yes OCC Yes

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DAY 5 – CORPORATE FINANCE & TAX

MANUAL PAGE # FINANCE: Covered in slides p. 481 p. 521 p. 475 p. 521 p. 541 p. 521 p. 501...