GoFast.Finance/CMA Part 2A: Financial Statement Analysis

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CMA Part 2A: Financial Statement Analysis

  • Course
  • 19 Lessons

Build a practical financial analysis toolkit that works for both your job and CMA Part 2A.

🔍 Analysis depth: Turn financial statements into clear insights using ratios, trends and profitability analysis.

🤝 Stronger partnering: Explain results to non finance leaders with stories that link drivers and outcomes.

📈 Better decisions: Support strategy, investment and performance decisions with robust, exam ready analysis.

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Who this is for

FP&A analysts, business partners and controllers providing financial statement analysis to business unit, regional or group leadership.

Finance managers and CMA candidates needing deeper, work anchored preparation for Part 2 financial statement analysis.

Prerequisites

Knowledge: Comfort with basic financial statements and introductory ratio concepts from Part 1 and non cert courses.

Tools: Spreadsheet skills and CMA approved calculator for numerical problems.

Learning Outcomes

  1. Perform common size, trend and comparative financial statement analysis.

  2. Compute and interpret key liquidity, leverage, activity, profitability and market ratios.

  3. Analyze profitability by revenue, cost and expense components and assess earnings quality.

  4. Evaluate special issues such as FX changes, inflation and accounting method changes.

CPE Information

  • Eligibility: currently not eligible

  • Watch time: about 3 hours

  • Total learning: about 6 hours

  • Estimated credits: 4.0

Contents

Module 1: Comparative financial statement views

Lesson 1: Using common size financial statements
Lesson 2: Base year and index number statements
Lesson 3: Trend analysis across periods

Module 2: Ratio analysis for performance and risk

Lesson 4: Liquidity ratios and short term strength
Lesson 5: Leverage ratios and capital structure
Lesson 6: Activity ratios and asset efficiency
Lesson 7: Profitability ratios and returns
Lesson 7: Profitability ratios and returns
Lesson 8: Market ratios in context

Module 3: Profitability breakdowns and drivers

Lesson 9: Income measurement analysis and bridges
Lesson 10: Revenue analysis: growth, price and mix
Lesson 11: Cost of sales and gross margin analysis
Lesson 12: Operating expense analysis and cost structure
Lesson 13: Variation analysis for profitability

Module 4: Special issues in statement analysis

Lesson 14: Foreign exchange effects on financials
Lesson 15: Inflation and changing prices in analysis
Lesson 16: Accounting changes and comparability
Lesson 17: Accounting versus economic value views
Lesson 18: Assessing earnings quality and sustainability