Certified Management Accountant (CMA) Part 1 Oct (2025)-

Orientation

Section A - 1.1 Concepts Of Financial Accounting, 1.2 Statement Of Financial Position (Balance Sheet)

Section A - 1.3 Income Statement And Statement Of Comprehensive Income 1.4 Statement of Changes in Equity And Equity Transactions

Section A - 1.5 Statement Of Cash Flows

CMA Part 1 Lecture 04

Section A - 2.1 Accounts Receivable

Section A - 2.2 , 2.3 , 2.4 Inventory

Section A - 3.1 Investments In Equity Securities 3.2 Equity Method 3.3 Investments In Debt Securities

Section A - 3.4 Property, Plant And Equipment 3.5 Intangible Assets

Section A - 4.1 Contingencies and Warranties 4.2 Leases 4.3 Income Taxes

Section A - 4.4 Accounting for bonds payable and 5 Revenue and Impairment Recognition

Section A - 12.1 Correlation and Regression 12.2 Learning Curve Analysis

Section A - 12.3 Expected Value and Sensitivity Analysis 12.4 Strategic Management 12.5 Strategic Planning

CMA Part 1 Lecture 13

Section B - 13 Budgeting Concepts And Methodologies

Section B - 14.1 Sales Forecasts And The Sales Budget 14.2 Operating Budget Calculations -- Production and Direct Materials 14.3 Operating Budget Calculations -- Others

Section B - 14.4 The Capital Budget And Projecting Cash Collections 14.5 Cash Disbursements And The Cash Budget 14.6 Pro Forma Financial Statements

Section C - 15.1 Variance Analysis Overview 15.2 Static And Flexible Budget Variances

Section A - 15.3 Direct Materials Variances 15.4 Direct Labor Variances 15.5 Mix And Yield Variances

Section C - 15.6 Overhead Variances 15.7 Comprehensive Example 15.8 Sales Variances

Section C - 16.1 Responsibility Centers 16.2 Performance Measures -- Cost, Revenue, and Profit Centers 16.3 Performance Measures -- Investment Centers 16.4 The Balanced Scorecard

Section C - 16.5 Transfer Pricing , MCQs

Section D - Unit 7- Cost Management Concepts

CMA Part 1 Lecture 23

Section D - Unit 8-Cost Accumulation Systems

Section D - 9.1 Joint Product and By-Product Costing 9.2 Overhead Allocation and Normal Costing

Section D - 9.3 Allocating Service Department Costs and 10 Supply Chain Management

Section D -11 Business Process Improvement

Doubt Session 1

Section E - 17 Internal Controls -- Corporate Governance

CMA Part 1 Lecture 29

Section F - 19 Information Systems and Data Governance

CMA Part 1 Lecture 31