Part 1 and 2 of the US CMA Exam Syllabus 2022 are divided into two sections. The marks weightage assigned by IMA is shown as a percentage alongside the topic. Under each case, an estimate of study time is also offered.  

1. CMA USA
A Comprehensive Guide to US CMA
Syllabus 2022
DECEMBER 15, 2021
US CMA Syllabus
The Institute of Management Accountants (IMA) USA offers the CMA USA, an advanced
professional program in finance.
There is a total of two exams:
The title of the paper
Part 1: Financial reporting, planning, performance, and control are all aspects of financial
management.
Part 2: Making Financial Decisions
The time allotted for the exam is four hours. There are two.
Exam window: 100 multiple-choice questions in three hours, plus two essay questions
in one hour
Achieving a passing grade of 360 out of 500 points (each paper)
Exam months are January/February, May/June, September/October, and
November/December.
Preparation time is expected to be 200 hours.
The exam is expected to take nine months to complete.
Percentage of those that pass: 35%
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2. Part 1 and 2 of the US CMA Exam Syllabus 2022 are divided into two sections. The marks
weightage assigned by IMA is shown as a percentage alongside the topic. Under each case, an
estimate of study time is also offered.
US CMA course schedule outline-
Part I: Financial planning, performance, and analyticsare covered in this course.
1. Financial Reporting Decisions Made by Others (15 % )
2. Budgeting, planning, and forecasting (20% )
3. Managing Performance (20% )
4. Management of Costs (15% )
5. Internal Controls (15% )
6. Analytics and technology (15% )
Sl No Topic Marks
Weightage
Est
Preparation
Time
Est Video
Course
Duration
1 External Financial Reporting
Decisions
15% 40 hrs 25 hrs
2 Planning, Budgeting and
Forecasting
20% 24 hrs 18 hrs
3 Performance Management 20% 16 hrs 11 hrs
4 Cost Management 15% 24 hrs 18 hrs
5 Internal Controls 15% 12 hrs 8 hrs
6 Technology and Analytics 15% 12 hrs 8 hrs
Part II: Strategic Financial Management
1. Examine the financial statements (20% )
2. Business Finance (20% )
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3. 3. Make a decision (25% )
4. Risk Assessment and Management (10% )
5. Investment Choices (10% )
6. Professional Code of Conduct (15% )
Sl No Topic Marks
Weightage
Est Preparation
Time
Est Video
Course
Duration
1 Financial Statement Analysis 20% 16 hrs 11 hrs
2 Corporate Finance 20% 30 hrs 22 hrs
3 Decision Analysis 25% 15 hrs 10 hrs
4 Risk Management 10% 5 hrs 3 hrs
5 Investment Decisions 10% 9 hrs 6 hrs
6 Professional Ethics 15% 7 hrs 5 hrs
Total 100% 82 hrs 57 hrs
US CMA Part 1 2022 timetable in detail –
Financial Reporting Decisions Made by Others
Balance sheet
Financial statements
Profit and loss statement
Changes in equity statement
Cash flow statement
Reporting that is integrated
Identifying, measuring, valuing, and disclosing
Valuation of assets
Liabilities valuation
Equity exchanges
Recognized revenue
Calculation of earnings
The distinctions between US GAAP and International Financial Reporting Standards
(IFRS)
After you’ve gone through the financial statements and cash flows, it’s time to move on to the
next. A candidate should recognize the financial statements’ requirements, their primary
components and categories, their benefits and drawbacks, and their consequences. One can
also show that they understand the needs of each statement, the relationship between them,
and how to prepare the reports.
After you’ve gone over recognition, measurement, value, and disclosure, it’s time to move on to
the next step. A candidate should distinguish between financial and operating leases, recognize
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4. capital transactions, and understand the variations between GAAP and IFRS, among other
things. This is a simple portion, and most problems should be computational.
Budgeting, Planning, and Forecasting
Strategic planning
Long-term mission and goals
Tactics that are in line with long-term strategic objectives
Analytical techniques and models for strategic planning
The following are aspects of an effective strategic planning process:
Budgeting ideas
Objectives for operations and performance
Features of a practical budgeting approach
Allocation of resources
Additional budgeting ideas
Forecasting methods
Analysis of Regression
Examining the learning curve
Estimated worth
Methodologies for budgeting
Business plans for the year (master budgets)
Budgeting for projects
Budgeting based on activities
Budgeting on a zero-based basis
Budgets that are updated regularly (rolling budgets)
adaptable Budgeting
Profit plan for the year and supporting schedules
Budgets for operations
Budgets for money
Capital expenditure budgets
Strategic planning and analysis at the highest levels
Earnings projections
Projection of financial statements
Cash flow forecasts
This section is divided into two parts: budgeting and financial planning. A candidate must
compute several items such as the cost of goods sold, goods manufactured, and other items in
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5. this section. There are also a few conceptual issues to consider. This section goes into greater
detail than the one before it. Although the ideas are simple, some questions can be lengthy.
Management of Performance
Cost and variance measures
Actual and projected results comparison
Analyzing performance with variable budgets
Exceptional management
Standard costing systems are used
Examining differences between actual cost estimates
Reporting segments and responsibility centers
Different kinds of responsibility centers
Charges for transfers
Organizational segment reporting
Metrics of success
Profitability study of a product
Profitability study of business units
Profitability study of customers
Investment return
Earnings on a long-term basis
Problems with the investment base
Indicators of performance (KPIs) Key Performers indicators.
Balanced scorecard
Applicants are evaluated based on how performance is measured in a business. The great
majority of evaluation tools should be familiar to those who work in a company’s accounting
department. A few components, such as legal expenses, are more commonly used in
manufacturing enterprises than in service-oriented businesses.
Expense Control
Concepts of measurement
Costbehaviorand cost objects
Actual and expected costs
Costs are standard
Full costing (absorption)
Direct (variable) costs
Costing of joint and by-products
Costing methods
Estimation of job costs
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6. Costing of the process
Costing is dependent on activity
Costing throughout a person’s life
Overhead expenses
Overhead expenses, both fixed and variable
Overhead at the plant level vs. departmental overhead
Establishing the allocation base
Cost allocation for the service department
Managing the supply chain
Techniques for resource management that are lean
Organizational resource planning (ERP)
Constraints Theory
Analysis and management of capacity
Enhancement of business processes
Analyze the value chain
Concepts with added value
Analyzing, redesigning, and standardizing processes
Management based on activity
Concepts of continuous improvement
Analysis of best practices
The price of a quality analysis
Processes for accounting that are efficient
Candidates must perform a comprehensive series of computations in this portion, which
incorporates multiple costing approaches.
Internal Controls
Risk, compliance, and governance
Management philosophy and internal control structure
Policies for safeguarding and ensuring information.
Risk of internal control
Corporate management
Mandatory external audits
Controls and security measures for the system
Accounting system controls in general
Transaction and application controls
Network management
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7. Controls for backups
Continuity of operations planning
Internal control questions are nearly all applied in this field, and it’s not difficult to spot them.
They can, however, be ambiguous. Picking as good as possible is difficult when a few appropriate
responses appear to be partially correct. Don’t get frustrated if you finish this section quickly
yet perform poorly on the training questions.
Analytics and Technology
Information systems are divided into two categories:
(1) information systems and
(2) accounting information systems.
Enterprise resource planning (ERP) applications
Performance management methods for businesses
Data management
Policies and procedures for handling data
The data life cycle
Anti-breach security measures
Financial transformation aided by technology
The life cycle of system development
Automation of processes
Cutting-edge applications
Information analysis
Intelligence for business
Exploration of data
Tools for analyzing data
Visualization of data
With the growing popularity of data analytics, the IMA has updated the syllabus to make it
more current. Data Analytics gives finance professionals a glimpse into the field’s potential
opportunities.
Part 1 of the US CMA exam has a pass rate of 40%. A minimum passing score of 360 out of 500
is required.
USA CMA Part2 2022 schedule in detail-
Review of Financial Statements
Financial statement analysis in its most basic form
Financial statements of standard size
Statements of financial position for the same budgetary year
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8. financial ratios
Liquidity
Leverage
Activity
Profitability
Market
Analysis of Profitability
An examination of revenue measurement
Revenue forecasting
Sales cost analysis
Cost-benefit analysis
Analysis of variation
Special topics
Foreign operations’ impact
The impact of fluctuating prices and inflation
Changes in accounting treatment have an impact.
Accounting and economic principles of value and income
High-quality earnings
This section is quite similar to Part 1’s Section A, which looks into financial accounting. On the
other hand, the point of convergence relies on analysis and comparison with the use of
essential financial data and ratios.
Financial Management of Corporations
Risk and Return
Return Calculation
Different types of risk the link between risk and reward
Financial planning for the long term
Interest rate structure over time
Different kinds of financial instruments
Capital costs
Financial instrument valuation
Capital raising
Regulation and financial markets
Effectiveness of the market
Financial establishments
Initial public offers (IPOs) and secondary public offerings (IPOs)
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9. Share repurchases and dividend policy
Leasing options
Management of working capital
Terminology for working capital
Managing cash flow
Managing marketable securities
Management of accounts receivable
Inventory control
Different kinds of short-term credit
Managing short-term credit
Business reorganization
Acquisitions and mergers
Restructuring in other ways
International financial services
Exchange rates that are fixed, variable, and floating
Dealing with transaction risk
International trade financing
To succeed in this area, you must understand short- and long-term financial management and
the benefits and drawbacks of main financial instruments. There will be a mix of conceptual and
computational problems on the exam. The number of questions can be costly, but the
computations are most likely relatively simple.
Analysis of Options.
Breakeven analysis
Cost/volume/profit analysis
Profitability and different operation levels
Multiple products analysis
Analysis of the margins
Sunk costs and opportunity costs
Marginal revenue and marginal costs
Pricing and special orders
Buy vs. make
Proceed with the sale or processing
Replace a segment with a new one.
Factors affecting capacity
Pricing
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10. Pricing techniques
Costing with a goal
Demand elasticity
Considerations for the product’s life cycle
Considerations on market structure
This section will put you to the test on how management accountants provide information
and analyze the decision-making process.
Risk Management
Enterprise Risk
Risk Types
Identifying and assessing risks
risk-reduction tactics Risk management
To achieve its goal, organizational managers must recognize, survey, and respond to risks
collectively. It is mainly concerned with the ERM model. You’re on your way to answering
theoretical questions in this field.
Decisions Regarding Investments
Capital budgeting procedure
Capital budgeting stages
Cash Flows in Steps
Income-tax implications
Assessing the level of uncertainty Methods of capital investment analysis
Present value (NPV) • Return on investment (ROI) • Payback • Methods of investment
analysis comparison
This section discusses how management accountants assist in making critical decisions such as
whether to continue speculating or choose amongst venture options.
Professional Ethics
Business Ethics.
Moral theories and values in business
Making ethical decisions Financial professionals’ ethical considerations
IMA’s Ethical Professional Practice Statement
The triangle of deception
Ethical issues are assessed and resolved.
Organizational ethical considerations
Ethical culture and organizational factors
The IMA’s declaration “Values and Ethics: From Inception to Practice.”
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11. Moral Leadership
Legal observance
Accountability for ethical behavior
Social responsibility and sustainability
The IMA Statement of Ethical Standards determines this section’s content. The criteria and
gauges are brief and easy, so applicants should remember the titles of the four standards and,
more importantly, how they are applied in real-world situations.
The pass rate for section 2 of the US CMA is 50%. The base passing score is 360 out of 500.
CMA Exam is a prestigious exam that is difficult to pass, but it will be advantageous if done so.
What do CMAs do?
Professionals with the CMA certificate can pursue a range of operations and decision-making-
related careers. Job opportunities and CMA salaries differ depending on a candidate’s years of
experience and work background.
Financial Analyst
Financial Analysts are a lower-level role for CMAs that monitor financial statements, write
reports, analyze results, and make recommendations to increase corporate productivity. The
CMA certification provides Financial Analysts with the confidence and expertise to complete
the entire cycle, from financial report creation to making recommendations based on the
gathered data.
Accountant (Cost)
Cost Accountants, as the name implies, gather, analyze, and report information on a company’s
costs to identify inefficiencies that can be eliminated to save money. Cost accountants will
develop the ability to do successful cost accounting and convey strategic plans to high-level
executives for implementation during the CMA credentialing process. Average Wage: Cost
Accountants earn an average annual pay of $62,207.
Manager of Financial Risk
Financial Risk Managers foresee future changes that could affect the company’s finances and
make strategic plans based on their projections after obtaining the essential analytical and
decision-making abilities through the CMA credential and relevant work experience. This
position necessitates a strong foundation of analytical skills and mathematical proficiency.
Financial Risk Managers earn an average salary of $99,949 per year.
Controller of finances
As one of the executives of the finance department, financial controllers work directly with
Chief Financial Officers. This job mainly entails supervising other accountants and accounting
managers, including transforming data into financial reports and developing a financial
strategy. Because Financial Controllers are required to make strategic suggestions and oversee
other accounting professionals, a CMA certificate is highly recommended for this position.
Average Wage: Financial controllers earn an average annual pay of $108,651.
Managing Director of Finance
As the finance arm of the C-suite and typically reporting directly to the Chief Executive
Officer(CEO), the Chief Financial Officer is in charge of a company’s financial choices. Financial
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12. reporting, financial forecasting, and company investments are all responsibilities of CFOs. This
position’s leadership, communication, and analytical skills are part of the CMA credentialing
process. A CMA or MBA is frequently required to achieve positions at this management level.
Five Reasons to Become a CMA-
We’ll look at five reasons to become a CMA for the time being. To see the benefits of the CMA
certification, it’s vital to understand why other individuals receive it. When selecting a selection
for yourself, though, you must consider your career path and what would assist you in getting
there.
The Certified Management Accountant (CMA) is the gold standard in management
accounting. Your aunts and neighbours may not know what a CMA is, but it is a well-respected
title in the corporate accounting world. It is regarded as the “gold standard,” indicating one of
the most prestigious management accounting certificates available. It is also the world’s
fastest-growing credential. Holding the top position in their area is a huge motivator for many
people.
1. It is arguably the most internationally recognized management accounting certification.
The CMA is a high-level professional certification that assesses critical accounting and financial
management abilities. This is especially significant in an expert setting. You will be a top
contender for job openings when you have this distinction.
The CIMA is the largest organization in this field, however. On the other hand, the CMA is
growing faster than the CIMA worldwide.
CMAs are compensated more.
Let’s face it: we want to learn, but we also want to attain better-paying jobs. Thus, we need the
certification. According to a comprehensive survey, CMA certification holders earn 67 percent
more than non-certified colleagues.
More is always a good thing, but how much more are we talking about? The global mean and
median base CMA certification income can fluctuate from year to year, so keep track of the
numbers. The figures, however, remain strong and appealing to potential Certified
Management Accountants, suggesting that earning your CMA is still a good idea.
As per the IMA, the worldwide mean base CMA pay in 2018 was $74,344, with a $66,000
worldwide middle base CMA pay. This will often rise year after year, so we should expect
continuous gains in the years ahead.
CMA skills are more practical for many
According to various industry magazines, 80 percent of accountants end up in non-public
accounting, and these professionals might benefit more from management accounting
knowledge and skills. Furthermore, many dual CPA and CMA holders find the CMA’s materials
more fascinating and valuable in their daily work.
Again, it all depends on your professional goals. Still, the skills you’ll master as a Certified
Management Accountant are widely regarded as the best in the business for the day-to-day
duties you’ll face as an accountant.
The IMA makes things simple for us.
Unlike the CPA Exam, where qualifying for the exam might be more complex than passing it,
the IMA (the CMA exam administrator) maintains everything easy, transparent, and organized

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for applicants. The IMA warmly welcomes international candidates, which offers the exam on
hundreds of sites worldwide.
Don’t get me wrong: the CMA isn’t easy to obtain due to the low entry hurdle. To qualify,
applicants should have a four-year college education, finish a requesting test, and have two
years of consistent administration bookkeeping experience.
On the other hand, the IMA makes becoming a CMA as painless as possible. Candidates may
concentrate on passing the exam and having a good time instead of becoming bogged down in
bureaucracy and conflicting requirements from several state boards, as with the CPA
certification process. Many people will profit significantly from this.
The CMA sounds fantastic, but how will it help me?
All of the information may indicate that the CMA course seems appealing, but that does not
imply that it is suitable for you. You are the only one who can truly determine that at the end of
the day. However, I intend to provide you with various knowledge to aid in your decision-
making. Let’s look at how the CMA certification can help you advance in your profession.
Simandhar Education is one of the institutes that helps in the overall development of the
student for achieving their dream and gives a paved way to a student in helping with CMA.
Need more information on the US CMA course? please feel free to Contact Simandhar
Education @ +91 7780273388 or mail us at info@simandhareducation.com.
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