- Chapter 1 : External Financial StatementsLecture 1:External Financial Reporting-The BasicsFree PreviewLecture 2:M/C Questions on External Financial Reporting-The BasicsFree PreviewLecture 3:Fundamental Assumptions of US GAAPPrivateLecture 4:M/C Test on Fundamental Assumptions and External ReportingPrivateLecture 5:Balance Sheet Part 1-Basic Accounting EquationFree PreviewLecture 6:M/C Questions on Balance Sheet Part 1-the Basic Accounting EquationPrivateLecture 7:Balance Sheet-Assets and LiabilitiesFree PreviewLecture 8:M/C Questions on Balance Sheet-Assets and LiabilitiesPrivateLecture 9:Balance Sheet-Stockholders EquityFree PreviewLecture 10:M/C Questions on Balance Sheet-Stockholders EquityPrivateLecture 11:Balance Sheet LimitationsFree PreviewLecture 12:CMA M/C Test on the Balance SheetPrivateLecture 13:Income Statement-The BasicsFree PreviewLecture 14:M/C Questions on Income Statement-The BasicsPrivateLecture 15:Income Statement-Expense CategoriesFree PreviewLecture 16:Multiple Choice Questions on Income Statement-Expense CategoriesPrivateLecture 17:Comprehensive IncomeFree PreviewLecture 18:M/C Test on Income Statement and Comprehensive IncomePrivateLecture 19:Statement of Changes in EquityFree PreviewLecture 20:M/C Test on Statement of Retained Earnings and Statement of Changes in EquityPrivateLecture 21:Retained Earnings StatementFree PreviewLecture 22:Time Value of MoneyFree Preview
- Chapter 2 : External Financial Reporting Part 2Lecture 1:Stockholders Equity-BasicsPrivateLecture 2:M/C Questions on Stockholders Equity-BasicsPrivateLecture 3:Issuance of Common StockPrivateLecture 4:M/C Questions on Issuance of Common StockPrivateLecture 5:Cumulative Preferred StockPrivateLecture 6:M/C Questions on Cumulative Preferred StockPrivateLecture 7:Convertible Preferred StockPrivateLecture 8:M/C Questions on Convertible Preferred StockPrivateLecture 9:Participating Preferred StockPrivateLecture 10:M/C Questions on Participating Preferred StockPrivateLecture 11:DividendsPrivateLecture 12:Treasury StockPrivateLecture 13:Treasury Stock-Par Value MethodPrivateLecture 14:CMA M/C Test on Stockholders EquityPrivateLecture 15:CMA-Statement of Cash Flows-The BasicsPrivateLecture 16:Operating Section-Direct MethodPrivateLecture 17:Indirect Method-Part 1PrivateLecture 18:Indirect Method-Part 2PrivateLecture 19:Cash Flow Statement-Investing and Financing SectionsPrivateLecture 20:CMA M/C Test on Statement of Cash FlowsPrivateLecture 21:Cumulative M/C Test on External Reporting Parts 1 and 2Private
- Chapter 3 : Accounts Receivable and InventoryLecture 1:CMA-Estimating Credit Loss Expense and Allowance for Credit Losses P1PrivateLecture 2:Credit Loss Expense and Allowance for Credit Losses P2PrivateLecture 3:M/C Questions on Estimating Credit Loss Expense for ReceivablesPrivateLecture 4:CMA-Accounts Receivable Write-off and RecoveryPrivateLecture 5:M/C Questions on A/R Write-off and RecoveryPrivateLecture 6:M/C Test on Accounts ReceivablePrivateLecture 7:Inventory-The BasicsPrivateLecture 8:Inventory-Perpetual vs PeriodicPrivateLecture 9:M/C Questions on Inventory the Basics and Periodic vs PerpetualPrivateLecture 10:Inventory ErrorsPrivateLecture 11:M/C Test on Inventory Basics and Inventory ErrorsPrivateLecture 12:Inventory-Lower of Cost or Net Realizable Value (NRV)PrivateLecture 13:Inventory-Lower of Cost or MarketPrivateLecture 14:M/C Test on Inventory Lower of Cost and NRV, LCMPrivateLecture 15:FIFO Inventory MethodPrivateLecture 16:LIFO PeriodicPrivateLecture 17:Inventory-LIFO PerpetualPrivateLecture 18:M/C Questions on LIFO and FIFO InventoryPrivateLecture 19:Weighted Average and Moving AveragePrivateLecture 20:M/C Questions on Inventory-Weighted and Moving AveragesPrivateLecture 21:Inventory-Multiple Choice TestPrivateLecture 22:Multiple Choice Chapter Test on Accounts Receivable and InventoryPrivate
- Chapter 4 : Investments, Fixed Assets and IntangiblesLecture 1:Investments in Debt SecuritiesPrivateLecture 2:M/C Questions on Investments in Debt SecuritiesPrivateLecture 3:Investments in Equity Securities-Fair Value MethodPrivateLecture 4:Investments in Equity Securities-Equity MethodPrivateLecture 5:CMA-M/C Test on Investments in Equity SecuritiesPrivateLecture 6:Fixed Assets (PP&E) The BasicsPrivateLecture 7:Land and Land ImprovementsPrivateLecture 8:M/C Test on Fixed Assets the Basics and Land and Land ImprovementsPrivateLecture 9:Straight Line DepreciationPrivateLecture 10:Double Declining BalancePrivateLecture 11:M/C Test on Straight Line and Double Declining Balance DepreciationPrivateLecture 12:Sum of the Years Digits DepreciationPrivateLecture 13:Units of Production DepreciationPrivateLecture 14:Group and Composite DepreciationPrivateLecture 15:M/C Test on Depreciation MethodsPrivateLecture 16:CMA-Intangible AssetsPrivateLecture 17:M/C Chapter Test on Investments, Fixed Assets, and IntangiblesPrivate
- Chapter 5 : Measurement Valuation and Disclosure of LiabilitiesLecture 1:Contingent and Warranty LiabilitiesPrivateLecture 2:M/C on Contingent Liabilities and Warranty LiabilitiesPrivateLecture 3:Leases-The BasicsPrivateLecture 4:CMA-M/C Questions on Leases-The BasicsPrivateLecture 5:Operating Leases-P1PrivateLecture 6:Operating Leases P2PrivateLecture 7:Multiple Choice Questions on Operating LeasesPrivateLecture 8:CMA-Finance LeasesPrivateLecture 9:M/C Test on CMA-Operating and Finance LeasesPrivateLecture 10:CMA-Accounting for Permanent Differences Book vs TaxPrivateLecture 11:M/C Questions on Permanent DifferencesPrivateLecture 12:Accounting for Temporary Differences-Income- Part 1PrivateLecture 13:Accounting for Temporary Differences-Income- Part 2PrivateLecture 14:M/C Questions on Deferred Tax Asset and Liabilities from Income itemsPrivateLecture 15:Temporary Differences-Book Expense this year, tax deduction next yearPrivateLecture 16:Temporary Differences-Deduct this year, book expense next yearPrivateLecture 17:M/C Questions on Deferred Tax Assets and Liabilities-Expense itemsPrivateLecture 19:M/C Chapter test on Valuation of LiabilitiesPrivate
- Chapter 6 : Revenue RecognitionLecture 1:Step 1-Identifying the Contract with the CustomerPrivateLecture 2:Step 2-Identify the Separate Performance ObligationsPrivateLecture 3:M/C Test on Step 1 and Step 2 of Revenue RecognitionPrivateLecture 4:Step 3-Determine the Transaction PricePrivateLecture 5:Step 4-Allocate Transaction Price to Separate Performance ObligationsPrivateLecture 6:M/C Test on Steps 3 and 4 of Revenue RecognitionPrivateLecture 7:Step 5 Recognize RevenuePrivateLecture 8:M/C Test on 5 Steps to Revenue RecognitionPrivateLecture 9:Cost to Cost MethodPrivateLecture 10:Impairment LossesPrivateLecture 11:Gains and Losses on Asset SalesPrivateLecture 12:M/C Test on Cost to Cost, Impairment, and Gains and Losses on Asset SalesPrivate
- Chapter 7 : Integrated ReportingLecture 1:Integrated Reporting-The BasicsPrivateLecture 2:Integrated Reporting-The CapitalsPrivateLecture 3:M/C Questions on Integrated Reporting the Basics and the CapitalsPrivateLecture 4:Integrated ThinkingPrivateLecture 6:The Integrated Report-Part 1PrivateLecture 7:The Integrated Report Part 2PrivateLecture 8:M/C Questions on the Integrated Report and the Content ElementsPrivateLecture 9:Integrated Report-Guidance PrinciplesPrivateLecture 10:M/C Chapter Test on Integrated ReportingPrivate
- Chapter 8 : CMA Cost Accounting. 4-6 DaysLecture 1:Product Costs vs Period Costs-The BasicsPrivateLecture 2:Product Costs vs Period Costs-Part 2PrivateLecture 3:M/C Questions on Product Costs vs Period CostsPrivateLecture 4:Overhead AllocationPrivateLecture 5:Cost Behaviors-Fixed, Variable and Semi-variablePrivateLecture 6:M/C Questions on Cost Behaviors and Overhead AllocationPrivateLecture 7:M/C Questions on Product vs Period Cost and Cost BehaviorsPrivateLecture 8:Cost of Goods ManufacturedPrivateLecture 9:M/C Questions on Cost of Goods ManufacturedPrivateLecture 10:Job Order CostingPrivateLecture 11:M/C Questions on Job Order CostingPrivateLecture 12:Process CostingPrivateLecture 13:M/C Questions on Process CostingPrivateLecture 14:Activity Based CostingPrivateLecture 15:M/C Questions on Activity Based CostingPrivateLecture 16:Joint CostingPrivateLecture 17:M/C Questions on Joint CostingPrivateLecture 18:M/C Questions on Job order, Process Costing, Joint costing and ABC CostingPrivateLecture 19:Cost of Goods Manufactured SimulationPrivateLecture 20:Job Order Costing Simulation-PrivateLecture 21:Process Costing Simulation Video-Weighted AveragePrivateLecture 22:Process Costing Video-FIFOPrivateLecture 23:Simulation-Traditional vs Activity Based CostingPrivateLecture 24:CMA-Cost Accounting Multiple Choice Chapter Test #2PrivateLecture 25:CMA-Cost Accounting Multiple Choice Chapter TestPrivate
- Chapter 9 : CMA Managerial Accounting. 3-5 DaysLecture 1:Absorption vs Direct Costing-Contribution MarginPrivateLecture 2:Absorption vs Direct Costing-Ending InventoryPrivateLecture 3:M/C Questions-Direct Costing and Absorption CostingPrivateLecture 4:Sensitivity, Scenario, and Regression AnalysisPrivateLecture 5:Coefficient of Correlation-Coefficient of DeterminationPrivateLecture 6:Managerial Accounting Multiple ChoicePrivate
- Chapter 10 : Supply Chain ManagementLecture 1:Just in Time InventoryPrivateLecture 2:Just in Time Inventory-Affect on OperationsPrivateLecture 3:M/C Test on Just in Time InventoryPrivateLecture 4:Lean ManufacturingPrivateLecture 5:M/C Test on Lean ManufacturingPrivateLecture 6:Material Requirements Planning Part 1PrivateLecture 7:Material Requirements Planning Part 2PrivateLecture 8:M/C Test on Material Requirements PlanningPrivateLecture 9:Enterprise Resource Planning-ERP SystemsPrivateLecture 10:OutsourcingPrivateLecture 11:M/C Test on ERP Systems and OutsourcingPrivateLecture 12:M/C Chapter Test on Supply Chain ManagementPrivate
- Chapter 11 : Business Process ImprovementLecture 1:Value Chain AnalysisPrivateLecture 2:Value EngineeringPrivateLecture 3:M/C Questions on Value Chain and Value EngineeringPrivateLecture 4:Business Process Re-EngineeringPrivateLecture 5:M/C Test on Cost Driver Analysis and Business Process Re-EngineeringPrivateLecture 6:Cost of QualityPrivateLecture 7:M/C Test on Cost of QualityPrivateLecture 8:M/C Chapter Test on Business Process ImprovementsPrivate
- Chapter 12 : Analysis Forecasting and StrategyLecture 1:Sensitivity, Scenario and RegressionPrivateLecture 2:Coefficient of CorrelationPrivateLecture 3:Multiple Choice Test on Sensitivity Scenario and CorrelationPrivateLecture 4:Learning CurvePrivateLecture 5:M/C Test on the Learning CurvePrivateLecture 6:Porter-Five Competitive ForcesPrivateLecture 7:CMA-Differentiation Strategy vs Cost LeadershipPrivateLecture 8:M/C Test on Five Forces of Competition and Types of StrategyPrivateLecture 9:BCG-Growth-Share MatrixPrivateLecture 10:M/C Test on BCG-Growth Share MatrixPrivateLecture 11:M/C Chapter Test on Analysis, Forecasting and StrategyPrivate
- Chapter 13 : CMA-Budgets including Variances. 4-6 DaysLecture 1:Budgeting-The basicsPrivateLecture 2:M/C Questions on Budgeting the BasicsPrivateLecture 3:Operating Budgets including sales and production budgetsPrivateLecture 4:M/C Questions on Sales and Production BudgetsPrivateLecture 5:Direct Materials BudgetPrivateLecture 6:M/C Questions on Direct Materials BudgetPrivateLecture 7:Direct Labor Budget, Overhead Budget and Selling and Admin BudgetPrivateLecture 8:M/C Questions on Direct Labor Budget, Overhead, and Admin Expense BudgetPrivateLecture 9:Financial Budgets including Cash Collections BudgetPrivateLecture 10:M/C Questions on Financial Budgets including Cash Available BudgetPrivateLecture 11:Financial Budgets Including Cash Disbursements Budget and Pro Forma FinancialsPrivateLecture 12:M/C on Financial Budgets including Cash Disbursement and Pro Forma FinancialsPrivateLecture 13:M/C Test on Operating and Financial BudgetsPrivateLecture 14:Preparing a Flexible Budget from the Master BudgetPrivateLecture 15:Flexible Budget Variance AnalysisPrivateLecture 16:M/C Questions on Flexible BudgetingPrivateLecture 17:Variance Analysis-Direct MaterialsPrivateLecture 18:M/C Questions on Direct Material VariancesPrivateLecture 19:Direct Labor VariancesPrivateLecture 20:M/C Questions on Direct Labor VariancesPrivateLecture 21:Factory Overhead Variances-The BasicsPrivateLecture 22:Factory Overhead VariancesPrivateLecture 23:M/C Questions on Overhead VariancesPrivateLecture 24:M/C Questions on Flexible Budgeting and Variance AnalysisPrivateLecture 25:Budgeting and Variance Analysis Multiple Choice Test #1PrivateLecture 26:Budgeting and Variance Analysis Multiple Choice Test # 2PrivateLecture 27:Budgeting and Variances Multiple Choice Test # 3PrivateLecture 28:Simulation Video-Flexible BudgetingPrivateLecture 29:Direct Material and Direct Labor Variances SimulationPrivateLecture 30:Standard Costing Variable Overhead Variances with Journal Entries Simulation P1PrivateLecture 31:Standard Cost overhead variances with journal entries Sim P2Private
- Chapter 14 : Responsibility Accounting and Performance MeasuresLecture 1:Responsibility Accounting-The BasicsPrivateLecture 3:Controllable and Non-Controllable CostsPrivateLecture 4:Common Cost AllocationPrivateLecture 5:M/C Test on Controllable and Non-Controllable and Common Cost AllocationPrivateLecture 6:Controllable MarginPrivateLecture 7:M/C Questions on Controllable MarginPrivateLecture 8:Transfer PricingPrivateLecture 9:M/C Questions on Transfer PricingPrivateLecture 10:Return On InvestmentPrivateLecture 11:ROI vs Residual IncomePrivateLecture 12:M/C Questions ROI vs Residual IncomePrivateLecture 13:SWOT AnalysisPrivateLecture 14:Balanced ScorecardPrivateLecture 15:M/C Questions on the Balanced ScorecardPrivateLecture 16:M/C Test on SWOT Analysis and Balanced ScorecardPrivateLecture 17:CMA Chapter Test on Responsibility Accounting and Performance MeasuresPrivate
- Chapter 15 : Internal Controls-Corporate GovernanceLecture 1:Foreign Corrupt Practices ActPrivateLecture 2:M/C Questions on Foreign Corrupt Practices ActPrivateLecture 3:Sarbanes Oxley-Audit Committee and Internal AuditPrivateLecture 4:CMA-M/C Test on Sarbanes Oxley Audit Committee and Internal AuditPrivateLecture 5:Sarbanes Oxley-Prohibited Services and Auditor RotationPrivateLecture 7:Sarbanes Oxley-Other RequirementsPrivateLecture 8:CMA-M/C Questions on other requirements of the Sarbanes Oxley ActPrivateLecture 9:Audit Approaches to Risk Assessment-Top Down vs Bottom UpPrivateLecture 10:M/C Questions on Audit Approaches-Top Down vs Bottom UpPrivateLecture 11:Audit OpinionsPrivateLecture 12:M/C Test on Audit OpinionsPrivateLecture 13:Audit Risk Model-Inherent, Control and Detection RiskPrivateLecture 14:M/C Questions on Audit Risk Model-Inherent, Control and Detection RiskPrivateLecture 15:CMA-COSO Internal Control ObjectivesPrivateLecture 16:M/C Questions on COSO Internal Control ObjectivesPrivateLecture 17:COSO Internal Control ComponentsPrivateLecture 18:M/C Test on COSO Internal Control ComponentsPrivateLecture 19:Requirements for effective internal controlsPrivateLecture 20:Requirements for effective internal controls Part 2PrivateLecture 21:M/C Test on Requirements for Effective Internal ControlPrivateLecture 22:M/C Chapter Test on Corporate Governance and Internal ControlPrivate
- Chapter 16 : Internal Controls and Security MeasuresLecture 1:Encryption Part 1PrivateLecture 2:Encryption Part 2PrivateLecture 3:M/C Questions on EncryptionPrivateLecture 4:CIA Security TriadPrivateLecture 5:M/C Test on the CIA Security TriadPrivateLecture 6:Computer CrimesPrivateLecture 7:Disaster RecoveryPrivateLecture 8:M/C Test on Computer Crimes and Disaster RecoveryPrivateLecture 9:Computer Assisted Audit Techniques Part 1PrivateLecture 10:Computer Assisted Audit Techniques Part 2PrivateLecture 11:M/C Test on Computer Assisted Audit TechniquesPrivateLecture 12:General ControlsPrivateLecture 13:Application Controls Part 1-InputPrivateLecture 14:Application Controls Input-ContinuedPrivateLecture 15:Application Controls-Processing, Hardware and Output ControlsPrivateLecture 16:Multiple Choice Questions on General and Application ControlsPrivateLecture 17:Preventive, Detective, and Corrective ControlsPrivateLecture 18:Feedback, Feedforward and Directive ControlsPrivateLecture 19:M/C Test on Preventive, Detective, Corrective, Directive, Feedback ControlsPrivateLecture 20:Logical and Physical Access ControlsPrivateLecture 21:Multiple Choice Test on Logical and Physical Access ControlsPrivateLecture 22:Segregation of Duties-Revenue CyclePrivateLecture 23:Segregation of Duties-Expenditures Cycle.PrivateLecture 24:M/C Test Segregation of Duties Revenue & Expenditures CyclePrivateLecture 25:Segregation of Duties-Human Resources and Payroll CyclePrivateLecture 26:HR and Payroll Cycle Part 2PrivateLecture 27:M/C Test on Segregation of Duties in the Payroll CyclePrivateLecture 28:M/C Chapter Test on Internal Controls and Security MeasuresPrivate
- Chapter 17 : Information Systems and Data GovernanceLecture 1:CMA-Data Storage-The BasicsPrivateLecture 2:Types of Data StoragePrivateLecture 3:M/C Test on Data StoragePrivateLecture 4:Data Life CyclePrivateLecture 5:M/C Questions on Data Life CyclePrivateLecture 6:Database Part 1PrivateLecture 7:Database Part 2PrivateLecture 8:Multiple Choice Questions on DatabasesPrivateLecture 9:Database SchemaPrivateLecture 10:M/C Test on Data Life Cycle and DatabasesPrivateLecture 11:CMA-Types of Information SystemsPrivateLecture 12:CMA-Types of Information Systems ContinuedPrivateLecture 13:M/C Questions on Types of Information SystemsPrivateLecture 14:CMA-COBIT 2019PrivateLecture 15:CMA-FlowchartsPrivateLecture 16:M/C Test on COBIT 2019 and FlowchartingPrivateLecture 17:M/C Chapter Test on Information Systems and Data GovernancePrivate
- Chapter 18 : Systems Development and Data AnalyticsLecture 1:System Development Life Cycle Part 1PrivateLecture 2:M/C Test on SDLC Part 1PrivateLecture 3:System Development Life Cycle Part 2PrivateLecture 4:M/C Test on SDLC Part 2PrivateLecture 5:System Development Life Cycle Part 3PrivateLecture 6:M/C Test on System Development Life Cycle P3PrivateLecture 7:SDLC Parts 4 and 5-Development and TestingPrivateLecture 8:System Development Life Cycle-Testing ContinuedPrivateLecture 9:M/C Test on SDLC Parts 4 and 5 Development and TestingPrivateLecture 10:SDLC Parts 6 and 7 Deployment and Ongoing MaintenancePrivateLecture 11:M/C Test on SDLC Parts 6 and 7 Deployment and MaintenancePrivateLecture 12:Cloud ComputingPrivateLecture 13:M/C Test on Cloud ComputingPrivateLecture 14:Big DataPrivateLecture 15:M/C Test on Big DataPrivateLecture 16:Data AnalyticsPrivateLecture 17:M/C Test on Data AnalyticsPrivateLecture 18:M/C Chapter Test on System Development and Data AnalyticsPrivate
- Chapter 19 : Consolidated Financial StatementsLecture 1:3 Types of Business CombinationsPrivateLecture 2:Goodwill and Gain from a Business CombinationPrivateLecture 3:M/C Test-3 Types and Goodwill and Gain from a Business CombinationPrivateLecture 4:Non-Controlling InterestPrivateLecture 5:Assets and Liabilities-Fair Value vs Book ValuePrivateLecture 6:M/C Test on Non-Controlling Interest, Assets and LiabilitiesPrivateLecture 7:Consolidated Net Income-CMAPrivate
- Chapter 20 : CMA-Part 1-Final Review ChapterLecture 1:CMA-Part One-Final Exam M/C Testlet #1PrivateLecture 2:CMA-Part One-Final Exam M/C Testlet #2PrivateLecture 3:CMA-Part One-Final Exam M/C Testlet # 3PrivateLecture 4:CMA-Part One-Final Exam M/C Testlet #4PrivateLecture 5:CMA-Part One-Final Exam M/C Testlet# 5PrivateLecture 6:CMA-Part One-Final Exam M/C Testlet # 6PrivateLecture 7:CMA-Part One-Final Exam-M/C Testlet #7PrivateLecture 8:Add Five Points To Your Score on Exam MorningPrivateLecture 9:Amazon E-Book "Must Know" 75 Questions For CMA Part 1Private
- Chapter 21 : TEST 12
Course Description
CMA Exam Part One Topics Include External Financial Reporting Decisions, Planning Budgeting and Forecasting, Performance Measurement and Variance Analysis, and Cost Accounting Concepts.











