Connect financial statements and recognition rules to the way you plan, analyze and answer CMA Part 1A questions.
📚 Reporting foundations and confidence: Strengthen your grasp of financial statements and recognition rules so CMA Part 1A questions feel concrete.
💬 Better conversations and fewer gaps: Talk with controllers, auditors and managers about reporting choices that affect budgets, KPIs and forecasts.
🏛️ Cleaner decisions and governance: Use external financial statements as a stable base for planning, performance management and risk discussions.
FP&A analysts and junior controllers who use group financial statements in budgeting, forecasting and performance analysis.
Senior accountants preparing for CMA Part 1 and transitioning into planning, controlling or FP&A responsibilities.
Knowledge: Introductory financial accounting plus basic experience preparing or reviewing financial statements.
Tools: CMA approved calculator and a spreadsheet tool for practice exercises and reconciliations.
Analyze balance sheet, income and cash flow structures in exam style cases.
Assess recognition and measurement choices for assets, liabilities, equity and revenue.
Compare key reporting treatments under U.S. GAAP and IFRS for major topics.
Use external financial statements as inputs to planning and performance decisions.
Eligibility: currently not eligible
Watch time: about 3 hours
Total learning: about 4 hours
Estimated credits: 4.0