i75 CMA Course Part One-September 2024

i75 Videos, Multiple Choice Tests, Final Review Chapter.

All Levels Certificate: No English (US)

Chapter 1 : External Financial Statements

Lecture 1: External Financial Reporting-The Basics

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Lecture 2: M/C Questions on External Financial Reporting-The Basics

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Lecture 3: Fundamental Assumptions of US GAAP

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Lecture 4: M/C Test on Fundamental Assumptions and External Reporting

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Lecture 5: Balance Sheet Part 1-Basic Accounting Equation

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Lecture 6: M/C Questions on Balance Sheet Part 1-the Basic Accounting Equation

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Lecture 7: Balance Sheet-Assets and Liabilities

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Lecture 8: M/C Questions on Balance Sheet-Assets and Liabilities

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Lecture 9: Balance Sheet-Stockholders Equity

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Lecture 10: M/C Questions on Balance Sheet-Stockholders Equity

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Lecture 11: Balance Sheet Limitations

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Lecture 12: CMA M/C Test on the Balance Sheet

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Lecture 13: Income Statement-The Basics

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Lecture 14: M/C Questions on Income Statement-The Basics

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Lecture 15: Income Statement-Expense Categories

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Lecture 16: Multiple Choice Questions on Income Statement-Expense Categories

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Lecture 17: Comprehensive Income

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Lecture 18: M/C Test on Income Statement and Comprehensive Income

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Lecture 19: Statement of Changes in Equity

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Lecture 20: Retained Earnings Statement

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Lecture 21: M/C Test on Statement of Retained Earnings and Statement of Changes in Equity

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Chapter 2 : External Financial Reporting Part 2

Lecture 1: Stockholders Equity-Basics

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Lecture 2: M/C Questions on Stockholders Equity-Basics

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Lecture 3: Issuance of Common Stock

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Lecture 4: M/C Questions on Issuance of Common Stock

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Lecture 5: Cumulative Preferred Stock

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Lecture 6: M/C Questions on Cumulative Preferred Stock

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Lecture 7: Convertible Preferred Stock

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Lecture 8: M/C Questions on Convertible Preferred Stock

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Lecture 9: Participating Preferred Stock

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Lecture 10: M/C Questions on Participating Preferred Stock

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Lecture 11: Dividends

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Lecture 12: Treasury Stock

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Lecture 13: CMA M/C Test on Stockholders Equity

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Lecture 14: CMA-Statement of Cash Flows-The Basics

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Lecture 15: Operating Section-Direct Method

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Lecture 16: Indirect Method-Part 1

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Lecture 17: Indirect Method-Part 2

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Lecture 18: Cash Flow Statement-Investing and Financing Sections

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Lecture 19: CMA M/C Test on Statement of Cash Flows

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Lecture 20: Cumulative M/C Test on External Reporting Parts 1 and 2

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Chapter 3 : Accounts Receivable and Inventory

Lecture 1: CMA-Estimating Credit Loss Expense and Allowance for Credit Losses P1

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Lecture 2: Credit Loss Expense and Allowance for Credit Losses P2

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Lecture 3: M/C Questions on Estimating Credit Loss Expense for Receivables

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Lecture 4: CMA-Accounts Receivable Write-off and Recovery

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Lecture 5: M/C Questions on A/R Write-off and Recovery

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Lecture 6: M/C Test on Accounts Receivable

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Lecture 7: Inventory-The Basics

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Lecture 8: Inventory-Perpetual vs Periodic

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Lecture 9: M/C Questions on Inventory the Basics and Periodic vs Perpetual

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Lecture 10: Inventory Errors

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Lecture 11: M/C Test on Inventory Basics and Inventory Errors

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Lecture 12: Inventory-Lower of Cost or Net Realizable Value (NRV)

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Lecture 13: Inventory-Lower of Cost or Market

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Lecture 14: M/C Test on Inventory Lower of Cost and NRV, LCM

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Lecture 15: FIFO Inventory Method

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Lecture 16: LIFO Periodic

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Lecture 17: Inventory-LIFO Perpetual

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Lecture 18: M/C Questions on LIFO and FIFO Inventory

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Lecture 19: Weighted Average and Moving Average

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Lecture 20: M/C Questions on Inventory-Weighted and Moving Averages

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Lecture 21: Inventory-Multiple Choice Test

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Lecture 22: Multiple Choice Chapter Test on Accounts Receivable and Inventory

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Chapter 4 : Investments, Fixed Assets and Intangibles

Lecture 1: Investments in Debt Securities

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Lecture 2: M/C Questions on Investments in Debt Securities

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Lecture 3: Investments in Equity Securities-Fair Value Method

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Lecture 4: Investments in Equity Securities-Equity Method

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Lecture 5: CMA-M/C Test on Investments in Equity Securities

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Lecture 6: Fixed Assets (PP&E) The Basics

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Lecture 7: Land and Land Improvements

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Lecture 8: M/C Test on Fixed Assets the Basics and Land and Land Improvements

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Lecture 9: Straight Line Depreciation

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Lecture 10: Double Declining Balance

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Lecture 11: M/C Test on Straight Line and Double Declining Balance Depreciation

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Lecture 12: Sum of the Years Digits Depreciation

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Lecture 13: Units of Production Depreciation

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Lecture 14: Group and Composite Depreciation

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Lecture 15: M/C Test on Depreciation Methods

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Lecture 16: CMA-Intangible Assets

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Lecture 17: M/C Chapter Test on Investments, Fixed Assets, and Intangibles

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Chapter 5 : Measurement Valuation and Disclosure of Liabilities

Lecture 1: Contingent and Warranty Liabilities

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Lecture 2: M/C on Contingent Liabilities and Warranty Liabilities

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Lecture 3: Leases-The Basics

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Lecture 4: CMA-M/C Questions on Leases-The Basics

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Lecture 5: Operating Leases-P1

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Lecture 6: Operating Leases P2

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Lecture 7: Multiple Choice Questions on Operating Leases

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Lecture 8: CMA-Finance Leases

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Lecture 9: M/C Test on CMA-Operating and Finance Leases

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Lecture 10: CMA-Accounting for Permanent Differences Book vs Tax

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Lecture 11: M/C Questions on Permanent Differences

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Lecture 12: Accounting for Temporary Differences-Income- Part 1

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Lecture 13: Accounting for Temporary Differences-Income- Part 2

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Lecture 14: M/C Questions on Deferred Tax Asset and Liabilities from Income items

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Lecture 15: Temporary Differences-Book Expense this year, tax deduction next year

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Lecture 16: Temporary Differences-Deduct this year, book expense next year

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Lecture 17: M/C Questions on Deferred Tax Assets and Liabilities-Expense items

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Lecture 19: M/C Chapter test on Valuation of Liabilities

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Chapter 6 : Revenue Recognition

Lecture 1: Step 1-Identifying the Contract with the Customer

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Lecture 2: Step 2-Identify the Separate Performance Obligations

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Lecture 3: M/C Test on Step 1 and Step 2 of Revenue Recognition

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Lecture 4: Step 3-Determine the Transaction Price

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Lecture 5: Step 4-Allocate Transaction Price to Separate Performance Obligations

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Lecture 6: M/C Test on Steps 3 and 4 of Revenue Recognition

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Lecture 7: Step 5 Recognize Revenue

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Lecture 8: M/C Test on 5 Steps to Revenue Recognition

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Lecture 9: Cost to Cost Method

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Lecture 10: Impairment Losses

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Lecture 11: Gains and Losses on Asset Sales

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Lecture 12: M/C Test on Cost to Cost, Impairment, and Gains and Losses on Asset Sales

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Chapter 7 : Integrated Reporting

Lecture 1: Integrated Reporting-The Basics

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Lecture 2: Integrated Reporting-The Capitals

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Lecture 3: M/C Questions on Integrated Reporting the Basics and the Capitals

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Lecture 4: Integrated Thinking

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Lecture 6: The Integrated Report-Part 1

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Lecture 7: The Integrated Report Part 2

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Lecture 8: M/C Questions on the Integrated Report and the Content Elements

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Lecture 9: Integrated Report-Guidance Principles

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Lecture 10: M/C Chapter Test on Integrated Reporting

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Chapter 8 : CMA Cost Accounting. 4-6 Days

Lecture 1: Product Costs vs Period Costs-The Basics

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Lecture 2: Product Costs vs Period Costs-Part 2

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Lecture 3: M/C Questions on Product Costs vs Period Costs

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Lecture 4: Overhead Allocation

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Lecture 5: Cost Behaviors-Fixed, Variable and Semi-variable

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Lecture 6: M/C Questions on Cost Behaviors and Overhead Allocation

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Lecture 7: M/C Questions on Product vs Period Cost and Cost Behaviors

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Lecture 8: Cost of Goods Manufactured

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Lecture 9: M/C Questions on Cost of Goods Manufactured

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Lecture 10: Job Order Costing

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Lecture 11: M/C Questions on Job Order Costing

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Lecture 12: Process Costing

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Lecture 13: M/C Questions on Process Costing

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Lecture 14: Activity Based Costing

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Lecture 15: M/C Questions on Activity Based Costing

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Lecture 16: Joint Costing

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Lecture 17: M/C Questions on Joint Costing

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Lecture 18: M/C Questions on Job order, Process Costing, Joint costing and ABC Costing

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Lecture 19: Cost of Goods Manufactured Simulation

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Lecture 20: Job Order Costing Simulation-

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Lecture 21: Process Costing Simulation Video-Weighted Average

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Lecture 22: Process Costing Video-FIFO

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Lecture 23: Simulation-Traditional vs Activity Based Costing

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Lecture 24: CMA-Cost Accounting Multiple Choice Chapter Test #2

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Lecture 25: CMA-Cost Accounting Multiple Choice Chapter Test

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Chapter 9 : CMA Managerial Accounting. 3-5 Days

Lecture 1: Absorption vs Direct Costing-Contribution Margin

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Lecture 2: Absorption vs Direct Costing-Ending Inventory

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Lecture 3: M/C Questions-Direct Costing Absorption Costing and take out breakeven

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Lecture 4: Sensitivity, Scenario, and Regression Analysis

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Lecture 5: Coefficient of Correlation-Coefficient of Determination

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Chapter 10 : Supply Chain Management

Lecture 1: Just in Time Inventory

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Lecture 2: Just in Time Inventory-Affect on Operations

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Lecture 3: M/C Test on Just in Time Inventory

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Lecture 4: Lean Manufacturing

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Lecture 5: M/C Test on Lean Manufacturing

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Lecture 6: Material Requirements Planning Part 1

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Lecture 7: Material Requirements Planning Part 2

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Lecture 8: M/C Test on Material Requirements Planning

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Lecture 9: Enterprise Resource Planning-ERP Systems

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Lecture 10: Outsourcing

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Lecture 11: M/C Test on ERP Systems and Outsourcing

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Lecture 12: M/C Chapter Test on Supply Chain Management

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Chapter 11 : Business Process Improvement

Lecture 1: Value Chain Analysis

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Lecture 2: Value Engineering

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Lecture 3: M/C Questions on Value Chain and Value Engineering

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Lecture 4: Business Process Re-Engineering

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Lecture 5: M/C Test on Cost Driver Analysis and Business Process Re-Engineering

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Lecture 6: Cost of Quality

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Lecture 7: M/C Test on Cost of Quality

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Lecture 8: M/C Chapter Test on Business Process Improvements

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Chapter 12 : Analysis Forecasting and Strategy

Lecture 1: Sensitivity, Scenario and Regression

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Lecture 2: Coefficient of Correlation

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Lecture 3: Multiple Choice Test on Sensitivity Scenario and Correlation

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Lecture 4: Learning Curve

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Lecture 5: M/C Test on the Learning Curve

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Lecture 6: Porter-Five Competitive Forces

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Lecture 7: CMA-Differentiation Strategy vs Cost Leadership

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Lecture 8: M/C Test on Five Forces of Competition and Types of Strategy

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Lecture 9: BCG-Growth-Share Matrix

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Lecture 10: M/C Test on BCG-Growth Share Matrix

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Lecture 11: M/C Chapter Test on Analysis, Forecasting and Strategy

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Chapter 13 : CMA-Budgets including Variances. 4-6 Days

Lecture 1: Budgeting-The basics

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Lecture 2: M/C Questions on Budgeting the Basics

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Lecture 3: Operating Budgets including sales and production budgets

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Lecture 4: M/C Questions on Sales and Production Budgets

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Lecture 5: Direct Materials Budget

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Lecture 6: M/C Questions on Direct Materials Budget

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Lecture 7: Direct Labor Budget, Overhead Budget and Selling and Admin Budget

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Lecture 8: M/C Questions on Direct Labor Budget, Overhead, and Admin Expense Budget

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Lecture 9: Financial Budgets including Cash Collections Budget

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Lecture 10: M/C Questions on Financial Budgets including Cash Available Budget

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Lecture 11: Financial Budgets Including Cash Disbursements Budget and Pro Forma Financials

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Lecture 12: M/C on Financial Budgets including Cash Disbursement and Pro Forma Financials

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Lecture 13: M/C Test on Operating and Financial Budgets

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Lecture 14: Preparing a Flexible Budget from the Master Budget

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Lecture 15: Flexible Budget Variance Analysis

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Lecture 16: M/C Questions on Flexible Budgeting

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Lecture 17: Variance Analysis-Direct Materials

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Lecture 18: M/C Questions on Direct Material Variances

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Lecture 19: Direct Labor Variances

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Lecture 20: M/C Questions on Direct Labor Variances

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Lecture 21: Factory Overhead Variances-The Basics

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Lecture 22: Factory Overhead Variances

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Lecture 23: M/C Questions on Overhead Variances

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Lecture 24: M/C Questions on Flexible Budgeting and Variance Analysis

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Lecture 25: Budgeting and Variance Analysis Multiple Choice Test #1

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Lecture 26: Budgeting and Variance Analysis Multiple Choice Test # 2

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Lecture 27: Budgeting and Variances Multiple Choice Test # 3

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Lecture 28: Simulation Video-Flexible Budgeting

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Lecture 29: Direct Material and Direct Labor Variances Simulation

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Lecture 30: Standard Costing Variable Overhead Variances with Journal Entries Simulation P1

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Lecture 31: Standard Cost overhead variances with journal entries Sim P2

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Chapter 14 : Responsibility Accounting and Performance Measures

Lecture 1: Responsibility Accounting-The Basics

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Lecture 3: Controllable and Non-Controllable Costs

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Lecture 4: Common Cost Allocation

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Lecture 5: M/C Test on Controllable and Non-Controllable and Common Cost Allocation

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Lecture 6: Controllable Margin

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Lecture 7: M/C Questions on Controllable Margin

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Lecture 8: Transfer Pricing

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Lecture 9: M/C Questions on Transfer Pricing

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Lecture 10: Return On Investment

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Lecture 11: ROI vs Residual Income

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Lecture 12: M/C Questions ROI vs Residual Income

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Lecture 13: SWOT Analysis

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Lecture 14: Balanced Scorecard

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Lecture 15: M/C Questions on the Balanced Scorecard

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Lecture 16: M/C Test on SWOT Analysis and Balanced Scorecard

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Lecture 17: CMA Chapter Test on Responsibility Accounting and Performance Measures

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Chapter 15 : Internal Controls-Corporate Governance

Lecture 1: Foreign Corrupt Practices Act

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Lecture 2: M/C Questions on Foreign Corrupt Practices Act

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Lecture 3: Sarbanes Oxley-Audit Committee and Internal Audit

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Lecture 4: CMA-M/C Test on Sarbanes Oxley Audit Committee and Internal Audit

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Lecture 5: Sarbanes Oxley-Prohibited Services and Auditor Rotation

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Lecture 7: Sarbanes Oxley-Other Requirements

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Lecture 8: CMA-M/C Questions on other requirements of the Sarbanes Oxley Act

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Lecture 9: Audit Approaches to Risk Assessment-Top Down vs Bottom Up

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Lecture 10: M/C Questions on Audit Approaches-Top Down vs Bottom Up

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Lecture 11: Audit Opinions

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Lecture 12: M/C Test on Audit Opinions

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Lecture 13: Audit Risk Model-Inherent, Control and Detection Risk

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Lecture 14: M/C Questions on Audit Risk Model-Inherent, Control and Detection Risk

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Lecture 15: CMA-COSO Internal Control Objectives

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Lecture 16: M/C Questions on COSO Internal Control Objectives

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Lecture 17: COSO Internal Control Components

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Lecture 18: M/C Test on COSO Internal Control Components

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Lecture 19: Requirements for effective internal controls

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Lecture 20: Requirements for effective internal controls Part 2

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Lecture 21: M/C Test on Requirements for Effective Internal Control

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Lecture 22: M/C Chapter Test on Corporate Governance and Internal Control

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Chapter 16 : Internal Controls and Security Measures

Lecture 1: Encryption Part 1

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Lecture 2: Encryption Part 2

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Lecture 3: M/C Questions on Encryption

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Lecture 4: CIA Security Triad

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Lecture 5: M/C Test on the CIA Security Triad

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Lecture 6: Computer Crimes

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Lecture 7: Disaster Recovery

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Lecture 9: Computer Assisted Audit Techniques Part 1

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Lecture 10: Computer Assisted Audit Techniques Part 2

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Lecture 12: General Controls

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Lecture 13: Application Controls Part 1-Input

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Lecture 14: Application Controls Input-Continued

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Lecture 15: Application Controls-Processing, Hardware and Output Controls

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Lecture 16: Multiple Choice Questions on General and Application Controls

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Lecture 17: Preventive, Detective, and Corrective Controls

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Lecture 18: Feedback, Feedforward and Directive Controls

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Lecture 20: Logical and Physical Access Controls

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Lecture 21: Multiple Choice Test on Logical and Physical Access Controls

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Lecture 22: Segregation of Duties-Revenue Cycle

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Lecture 23: Segregation of Duties-Expenditures Cycle.

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Lecture 24: M/C Test Segregation of Duties Revenue & Expenditures Cycle

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Lecture 25: Segregation of Duties-Human Resources and Payroll Cycle

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Lecture 26: HR and Payroll Cycle Part 2

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Lecture 27: M/C Test on Segregation of Duties in the Payroll Cycle

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Lecture 28: M/C Chapter Test on Internal Controls and Security Measures

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Chapter 17 : Information Systems and Data Governance

Lecture 1: CMA-Data Storage-The Basics

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Lecture 2: Types of Data Storage

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Lecture 3: M/C Test on Data Storage

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Lecture 4: Data Life Cycle

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Lecture 5: M/C Questions on Data Life Cycle

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Lecture 6: Database Part 1

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Lecture 7: Database Part 2

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Lecture 8: Multiple Choice Questions on Databases

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Lecture 9: Database Schema

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Lecture 10: M/C Test on Data Life Cycle and Databases

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Lecture 11: CMA-Types of Information Systems

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Lecture 12: CMA-Types of Information Systems Continued

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Lecture 13: M/C Questions on Types of Information Systems

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Lecture 14: CMA-COBIT 2019

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Lecture 15: CMA-Flowcharts

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Lecture 16: M/C Test on COBIT 2019 and Flowcharting

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Lecture 17: M/C Chapter Test on Information Systems and Data Governance

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Chapter 18 : Systems Development and Data Analytics

Lecture 1: System Development Life Cycle Part 1

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Lecture 2: M/C Test on SDLC Part 1

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Lecture 3: System Development Life Cycle Part 2

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Lecture 4: M/C Test on SDLC Part 2

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Lecture 5: System Development Life Cycle Part 3

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Lecture 6: M/C Test on System Development Life Cycle P3

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Lecture 7: SDLC Parts 4 and 5-Development and Testing

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Lecture 8: System Development Life Cycle-Testing Continued

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Lecture 9: M/C Test on SDLC Parts 4 and 5 Development and Testing

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Lecture 10: SDLC Parts 6 and 7 Deployment and Ongoing Maintenance

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Lecture 11: M/C Test on SDLC Parts 6 and 7 Deployment and Maintenance

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Lecture 12: Cloud Computing

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Lecture 13: M/C Test on Cloud Computing

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Lecture 14: Big Data

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Lecture 15: M/C Test on Big Data

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Lecture 16: Data Analytics

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Lecture 17: M/C Test on Data Analytics

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Lecture 18: M/C Chapter Test on System Development and Data Analytics

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Chapter 19 : Consolidated Financial Statements

Lecture 1: 3 Types of Business Combinations

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Lecture 2: Goodwill and Gain from a Business Combination

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Lecture 3: M/C Test-3 Types and Goodwill and Gain from a Business Combination

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Lecture 4: Non-Controlling Interest

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Lecture 5: Assets and Liabilities-Fair Value vs Book Value

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Lecture 6: M/C Test on Non-Controlling Interest, Assets and Liabilities

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Lecture 7: Consolidated Net Income-CMA

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Chapter 20 : CMA-Part 1-Final Review Chapter

Lecture 1: CMA-Part One-Final Exam M/C Testlet #1

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Lecture 2: CMA-Part One-Final Exam M/C Testlet #2

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Lecture 3: CMA-Part One-Final Exam M/C Testlet # 3

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Lecture 4: CMA-Part One-Final Exam M/C Testlet #4

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Lecture 5: CMA-Part One-Final Exam M/C Testlet# 5

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Lecture 6: CMA-Part One-Final Exam M/C Testlet # 6

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Lecture 7: CMA-Part One-Final Exam-M/C Testlet #7

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Lecture 8: Add Five Points To Your Score on Exam Morning

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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. This content is for those taking CMA 1 in September 2024 and after.

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Highlights

Cost and Managerial Accounting, Budgeting, Forecasting and Projection,
Capital Structure, Investment Alternatives,
Recognition, Measurement, Valuation and Disclosure
Planning and Managerial Accounting Concepts
Internal Controls, System Controls and Security Measures

i75 CMA Course Part One-September 2024

Course Description

darius clark

Highlights

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