CMA -Understand Budget Concepts and Budget Methodologies | Management Online Course by Udemy

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Part 1-CMA Exam Material-Section B -Budget & B 4 Budget Methodologies. Concepts all managers need to know & understand

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CMA -Understand Budget Concepts and Budget Methodologies

B. Planning, Budgeting and Forecasting (30% of exam questions- Levels A, B, and C of difficulty) This course is a very comprehensive review of the many Budgeting Management Issues that are tested by the Institute of Management Accountants on their Certified Management Accounting exams. The course covers the subtopics 1. Budgeting concepts a. Operations and performance goals b. Characteristics of a successful budget process c. Resource allocation d. Other budgeting concepts 2. Budgeting methodologies a. Annual business plans (master budgets) b. Project budgeting c. Activity-based budgeting d. Zero-based budgeting e. Continuous (rolling) budgets f. Flexible budgeting 3. Annual profit plan and supporting schedules a. Operational budgets b. Financial budgets c. Capital budgets 4. Top-level planning and analysis a. Pro forma income b. Financial statement projections c. Cash flow projections Each section contains an overview lecture. Each Learning Outcome that could be on the test is covered in detail with study notes provided and quizzes that contain past CMAexam questions on that section. Questions will be both conceptual and computational. This is the largest section of the exam. You need a good mark here to pass the examTo be successful writing the CMA, you must practice, practice and practice. This course requires that of you. Dr. John

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