The document provides information about the Certified Management Accountant (CMA) certification. It discusses that the CMA demonstrates expertise in financial planning, analysis, control, decision support, and ethics. Achieving the CMA is focused on critical business skills, respected by leading employers, and results in higher compensation. The CMA exams are administered worldwide and consist of two parts that can be taken in any order. The certification requires membership in IMA, a bachelor's degree, two years of professional experience, and passing both exam parts. The Managerial and Financial Training Center offers courses to help candidates prepare for the CMA exams.

1. Certified Management
Accountant
Managerial and Financial Training Center
‫للتدريب‬ ‫والمالي‬ ‫االداري‬ ‫المركز‬

2. Institute of Management Accountant
The CMA- Certified Management Accountant - is unique among
professional and academic credentials, designed specifically for accounting
and financial management professionals in business.
Achieving the CMA demonstrates your professional expertise in financial
planning, analysis, control, decision support, and professional ethics –
essential skills sought after by successful organizations and their financial
team leaders.
The CMA credential is
Focused— on the critical skills you use in business.
Respected—Leading employers seek to hire and promote CMAs.
Companies such as 3M, Alcoa, AT&T, Bank of America, Boeing, Cargill,
Caterpillar, ConAgra, Hewlett-Packard, Johnson & Johnson, Microsoft,
Procter & Gamble, KeyCorp, Whirlpool, Saudi Aramco, Verizon and
Xerox have CMAs in key management roles.
Valued—CMAs earn higher compensation than noncertified
professionals.
Convenient—CMA exams are offered in hundreds of locations
worldwide.

3. Who should attend
• 1- Staff accountants & cost accountants
• 2- Senior accountants & budget analyst
• 3- Financial analysts & finance managers
• 4- Vice President (VP)
• 5- Chief Executive Officers (CEO)
• 6- Chief Financial Officers (CFO)
• 7- Finance controllers & Treasurers

4. IMA, the worldwide association for accountants and financial professionals in
business, offers its members exclusive access to the CMA program.
IMA is committed to helping you expand your professional skills, drive the
performance of your organization, and enhance your career.
 IMA Membership
Professional Members 220 US $
Student Members 39 US $
Academic Members 110 US $
For more information about membership, please visit
http://www.imanet.org/ima_membership.aspx
Institute of Management Accountant

5. Become CMA
Exam Procedures & Registration:
• The CMA exams are computer-based and administered in hundreds of testing facilities worldwide.
With three testing windows each year, you can sit for an exam part at a time and place convenient
for you.
Exam Procedures
• Follow these easy steps to begin your CMA certification:
 Join IMA.
 Pay the CMA Certification Entrance Fee.
 File an Exam Registration Form selecting the exam(s) you wish to take and pay the indicated
fees.
 Receive a Registration Acknowledgment Form, which provides your authorization number(s),
testing window(s), the Instructions for Candidates, and access to the CMA Exam Support
Package.
 Schedule your exam appointment(s) with Parametric, our testing partner.
 Appear for your scheduled exam appointment(s) with the required identification documents.
• For more information visit
http://www.imanet.org/cma_certification/become_a_cma/exam_procedures_and_registration.a
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6. CMA Certification’s Requirements
• Membership in IMA®.
• Bachelor’s degree from an accredited college or university or an
equivalent degree as determined by an independent evaluation
agency.
• Two continuous years of professional experience in management
accounting or financial management.
• Entrance into the CMA program.
• Completion of Part 1 and Part 2 of the CMA exam

7. Course Description – CMA Part One
Course full name: Financial Reporting, Planning, Performance, and
Control
• Course Topics:
Study Unit 1. External Financial Statements and Revenue Recognition
Study Unit 2. Measurement, Valuation, and Disclosure: Investments and
Short-Term Items
Study Unit 3. Measurement, Valuation, and Disclosure: Long-Term Items
Study Unit 4. Cost Management Concepts
Study Unit 5. Cost Accumulation Systems
Study Unit 6. Cost Allocation techniques
Study Unit 7. Operational Efficiency and Business Process Performance
Study Unit 8. Analysis and Forecasting Techniques
Study Unit 9. Budgeting – Concepts – Methodologies, and Preparation
Study Unit 10. Cost and Variance Measures
Study Unit 11. Responsibility Accounting and Performance Measures
Study Unit 12. Internal Controls – Risk and Procedures for Control
Study Unit 13. Internal Controls – Internal Auditing and Systems Controls

8. Course Description – CMA Part Two
Course full name: Financial Decision Making
• Course Topics:
Study Unit 1. Ethics for Management Accountant
Study Unit 2. Ratio Analysis
Study Unit 3. Profitability Analysis and Analytical Issues
Study Unit 4. Investment risk and Portfolio Management
Study Unit 5. Financial Instrument and Cost of Capital
Study Unit 6. Managing Current Assets
Study Unit 7. Raising Capital, Corporate Restructuring, and
International Finance
Study Unit 8. CVP Analysis and Marginal Analysis
Study Unit 9. Decision Analysis and Risk Management
Study Unit 10. Investment Decisions

9. CMA Exam
The Exam Schedule
• The exam is offered according to the following schedule:
• Parts 1, 2, exams available in Jan/Feb, May/June, Sept/Oct.
• NO EXAMS AVAILABLE in the month of March, April, July, August,
November and December.
Examination Structure & Format
Candidates may register for any number of parts, and the parts may be
taken in any order.
The CMA examination is given in a computer based format.
Part 1 & 2 examinations are 3 hrs. Multiple-choice questions and one hr.
essay.
You MUST score at least a 50% on the multiple-choice section of the
exam to be eligible to take the essay section.
All topics in part 1 & 2 tested up to ''C'' level competence.

10. CMA Exam
DurationExamCoverageExams
4 Hours100 MCQs + 2 Essay Question
Financial Reporting, Planning, performance
control
Part 1
4 Hours100 MCQ + 2 Essay QuestionFinancial Decision MakingPart 2
8 HoursTotal
There are two parts to the CMA exam, consisting of four hours each, which can be
taken in any order. The exam is structured as follows:
PART1 PART 2
Financial Reporting, Planning,
Performance and Control Financial Decision Making
External Financial Reporting Decision (15%) Financial statement analysis (25%)
Planning, Budgeting and Forecasting (30%) Corporate Finance (20%)
Performance Management (20%) Decision analysis and risk management (20%)
Cost Management (20%) Risk Management (10%)
Internal controls (15%) Investment decisions (15%)
Professional Ethics (10%)

11. •
What Delegates Said About MFTC Courses
MR: Imad EL Choueiri / Program: Certified Compliance Officer
Compliance Manager – Al-Khabeer Merchant Finance Co.
“The Course is well organized & thanks to MFTC for conducting & offering such
beneficial courses”
Mr. Hani Fathi Rageb / Program: ACI Dealing Certificate
Treasury Chief – Emirates Bank
“The course is very useful. It quipped us with all necessary information and tools that can
be applied in our daily routine work”
Mr. Ahmed Mahayri / Program: Chartered Wealth Manager
Money Analyst – SEDCO
“Companies must be licensed by Financial Market Corporation and staff should be
certified wealth managers”
MR: Mehernosh Colsawala / Program: Certified Compliance Officer
Operation & Control Manager – Watheeqah Holding Group Kuwait
“There is a positive interaction between the instructor and trainees which we rarely found in
other training centers. I wish you all the success”

12. MFTC Training Sessions

13. MFTC Clients

14. For Registration and More
Information
Managerial and Financial Training Center
Al Sitten St. Ibn Al Alem Commercial Center – Floor No. 01
Telephone: 00966(12)6529126 – 6529275 Ext:122
Fax: 00966(12) 6531275
Mobile: 00966(5) 535500097 & 00966(5) 535530307
Website: www.fin.com.sa
Email: support.01@fin.com.sa