0% found this document useful (0 votes)
21 views6 pages

Hock Syllabus

CMA US- HOCK SYLLABUS

Uploaded by

sandyjoni
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
0% found this document useful (0 votes)
21 views6 pages

Hock Syllabus

CMA US- HOCK SYLLABUS

Uploaded by

sandyjoni
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
You are on page 1/ 6

PART-1

Section A - The Balance Sheet - 15 Minutes


Section A - The Income Statement - 17 Minutes
Section A - The Statement of Cash Flows - 4 Minutes
Section A - Statement of Comprehensive Income - 10 Minutes
Section A - Statement of Changes to Owners' Equity - 1 Minute
Section A - Limitations of Financial Statements - 4 Minutes
Section A - Introduction to SCF - 14 Minutes
Section A - SCF Preparation Overview - 12 Minutes
Section A - SCF Indirect Method - 13 Minutes
Section A - SCF Investing and Financing Activities - 4 Minutes
Section A - Introduction to Integrated Reporting - 11 Minutes
Section A - The Capitals and Value Creation - 16 Minutes
Section A - Integrated Reporting Components and Principles - 17 Minutes
Section A - Cash - 6 Minutes
Section A - Valuing Accounts Receivable - 25 Minutes
Section A - Factoring Receivables - 6 Minutes
Section A - Recording Inventory - 12 Minutes
Section A - Inventory Formulas - 4 Minutes
Section A - Inventory Tracking Methods - 18 Minutes
Section A - Inventory Count - 2 Minutes
Section A - Inventory Errors - 2 Minutes
Section A - Lower of Cost or Market - 9 Minutes
Section A - Debt Investments - 18 Minutes
Section A - Equity Investments without Significant Influence - 9 Minutes
Section A - Equity Investments with Significant Influence - 10 Minutes
Section A - Equity Investments with Control - 4 Minutes
Section A - Recording Fixed Assets - 3 Minutes
Section A - Depreciation - 18 Minutes
Section A - Depreciation for Tax Purposes - 9 Minutes
Section A - Impairment of Fixed Assets - 5 Minutes
Section A - Disposal of Fixed Assets - 4 Minutes
Section A - Recording Intangibles - 13 Minutes
Section A - Impairment of Intangibles - 9 Minutes
Section A - Reclassification of Short-Term Liabilities - 3 Minutes
Section A - Warranties - 11 Minutes
Section A - Accounting for Income Taxes - 13 Minutes
Section A - Temporary Timing Differences - 26 Minutes
Section A - Permanent Timing Differences - 4 Minutes
Section A - Net Operating Losses - 4 Minutes
Section A - Leases - 15 Minutes
Section A - Common Stock - 21 Minutes
Section A - Preferred Stock - 14 Minutes
Section A - Classification of Shares - 4 Minutes
Section A - Treasury Stock - 3 Minutes
Section A - Intro to Revenue Recognition - 10 Minutes
Section A - Steps in Revenue Recognition Process - 8 Minutes
Section A - Right of Return and Consigned Goods - 6 Minutes
Section A - Point in Time Contracts - 15 Minutes
Section A - Over Time Contracts - 14 Minutes
Section A - US GAAP and IFRS Differences - 12 Minutes

Section B - Overview of Strategic Planning - 8 Minutes


Section B - Mission and Goals - 15 Minutes
Section B - Analyzing the External Environment - 8 Minutes
Section B - Analyzing the Internal Environment - 19 Minutes
Section B - Formulating Strategies - 15 Minutes
Section B - Developing and Implementing Strategies - 6 Minutes
Section B - Other Planning Tools - 9 Minutes
Section B - Planning to Budgeting - 21 Minutes
Section B - Budgeting Concepts - 15 Minutes
Section B - Budget Cycle and Budgets Produced - 7 Minutes
Section B - Preparing Budgets - 23 Minutes
Section B - Other Budgets and Budget Control Loop - 9 Minutes
Section B - Forecasting and Regression Analysis - 12 Minutes
Section B - Learning Curves - 23 Minutes
Section B - Top Level Planning - 28 Minutes

Section C - Basis for Variance Analysis - 8 Minutes


Section C - Introduction to Variance Analysis - 12 Minutes
Section C - Manufacturing Input Variances - 17 Minutes
Section C - Multiple Input Variances - 27 Minutes
Section C - Overhead Variances - 17 Minutes
Section C - Overhead Example - 17 Minutes
Section C - Sales Variance - 19 Minutes
Section C - Service Companies and Market Variances - 7 Minutes
Section C - Responsibility Centers - 16 Minutes
Section C - Contribution Income Statement - 10 Minutes
Section C - Transfer Pricing - 23 Minutes
Section C - Return on Investment and Residual Income - 14 Minutes
Section C - Multiple Performance Measures - 12 Minutes

Section D - Classification of Cost - 25 Minutes


Section D - Flow of Manufacturing Costs - 10 Minutes
Section D - Costing Systems - 16 Minutes
Section D - Overhead Allocation - 19 Minutes
Section D - Accounting for Overhead - 9 Minutes
Section D - Process Costing - 35 Minutes
Section D - Process Costing Example - 12 Minutes
Section D - Spoilage in Process Costing - 13 Minutes
Section D - Job-Order Operation and Life-Cycle Costing - 13 Minutes
Section D - Activity-Based Costing - 19 Minutes
Section D - Joint-Product Costing - 11 Minutes
Section D - Byproduct Costing - 7 Minutes
Section D - Variable and Absorption Costing - 17 Minutes
Section D - Single Shared Service Cost Allocation - 17 Minutes
Section D - Multiple Shared Services Cost Allocation - 10 Minutes
Section D - Multiple Shared Services Cost Allocation Example - 11 Minutes
Section D - Supply Chain and Lean Resource Management - 23 Minutes
Section D - Just-In-Time Inventory and MRP - 18 Minutes
Section D - Theory of Constraints - 18 Minutes
Section D - Capacity Level and Decision Making - 8 Minutes
Section D - Value Chain Analysis - 10 Minutes
Section D - Process Analysis - 14 Minutes
Section D - Quality - 23 Minutes
Section D - Accounting Process Redesign - 15 Minutes

Section E - Governance Principles - 13 Minutes


Section E - Hierarchy of Corporate Governance - 19 Minutes
Section E - Introduction to Internal Controls - 11 Minutes
Section E - Components of Internal Control - 29 Minutes
Section E - Transaction and Safeguarding Controls - 10 Minutes
Section E - Foreign Corrupt Practices Act and Sarbanes-Oxley - 21 Minutes
Section E - External Audit Opinions - 12 Minutes
Section E - Systems Controls - 13 Minutes
Section E - Computerized Audit Techniques - 11 Minutes
Section E - Internet Security - 13 Minutes

Section F - Information Systems - 21 Minutes


Section F - Introduction to Transaction Cycles - 3 Minutes
Section F - Revenue to Cash Cycle - 10 Minutes
Section F - Purchasing and Expenditures Cycle - 10 Minutes
Section F - Production Cycle - 7 Minutes
Section F - Human Resources and Payroll Cycle - 6 Minutes
Section F - Financing Cycle - 7 Minutes
Section F - Fixed Assets Cycle - 6 Minutes
Section F - General Ledger and Reporting Systems - 5 Minutes
Section F - Databases - 11 Minutes
Section F - Enterprise Resource Management - 10 Minutes
Section F - Data Warehouse, Data Mart, and Data Lake - 9 Minutes
Section F - Data Governance - 19 Minutes
Section F - Data Life Cycle and Records Management - 13 Minutes
Section F - Cyberattacks - 7 Minutes
Section F - Defenses Against Cyberattacks - 15 Minutes
Section F - Technology-enabled Finance Transformation - 17 Minutes
Section F - Artificial Intelligence - 10 Minutes
Section F - Cloud Computing - 11 Minutes
Section F - Blockchain and Smart Contracts - 14 Minutes
Section F - Business Intelligence - 21 Minutes
Section F - Data Mining - 20 Minutes
Section F - Regression Analysis - 26 Minutes
Section F - Sensitivity Analysis - 12 Minutes
Section F - Visualization - 9 Minutes

PART-II

Section A - Measures of Income - 5 Minutes


Section A - Comparative Financial Statement Analysis - 5 Minutes
Section A - Introduction to Ratio Analysis - 12 Minutes
Section A - Liquidity Ratios - 18 Minutes
Section A - Leverage Ratios - 31 Minutes
Section A - Activity Ratios - 15 Minutes
Section A - Market Ratios - 14 Minutes
Section A - Basic EPS - 19 Minutes
Section A - Diluted Earnings Per Share - 29 Minutes
Section A - Profitability Ratios - 9 Minutes
Section A - Profitability Analysis - 21 Minutes
Section A - Foreign Currency Transactions - 11 Minutes
Section A - Foreign Currency Financial Statements - 17 Minutes
Section A - Foreign Currency Impact on Ratios - 13 Minutes
Section A - Inflation - 16 Minutes
Section A - Accounting Changes - 20 Minutes
Section A - Book/Market Value and Accounting/Economic Profit - 16 Minutes
Section A - Earnings Quality - 16 Minutes

Section B - Risk and Return - 10 Minutes


Section B - Types of Risk - 14 Minutes
Section B - Capital Asset Pricing Model - 25 Minutes
Section B - Portfolio Risk and Return - 12 Minutes
Section B - Introduction to Long-Term Financing - 8 Minutes
Section B - Bonds - Debt Financing - 11 Minutes
Section B - Term Structure of Interest Rates - 8 Minutes
Section B - The Bond Instrument - 27 Minutes
Section B - Bond Duration - 12 Minutes
Section B - Equity Financing - 17 Minutes
Section B - Calculation of the Price of a Share - 28 Minutes
Section B - Stock Rights, Warrants, and ADRs - 20 Minutes
Section B - Introduction to Derivatives - 6 Minutes
Section B - Forward and Future Contracts - 14 Minutes
Section B - Interest Rate Swaps - 14 Minutes
Section B - Options - 19 Minutes
Section B - Option Terms - 7 Minutes
Section B - Hedging Strategies with Puts and Calls - 13 Minutes
Section B - Cost of Capital - 10 Minutes
Section B - Cost of Debt - 5 Minutes
Section B - Cost of Preferred Stock - 6 Minutes
Section B - Cost of Common Equity - 15 Minutes
Section B - Capital Structure and WACC - 5 Minutes
Section B - Capital Structure Decisions - 16 Minutes
Section B - Commercial Bank Loans - 7 Minutes
Section B - Lease Financing - 14 Minutes
Section B - Venture Capital - 5 Minutes
Section B - Equity Issuance - 18 Minutes
Section B - Bond Issuances - 15 Minutes
Section B - Financial Markets - 14 Minutes
Section B - Market Efficiency - 17 Minutes
Section B - Dividend Policy and Treasury Stock - 18 Minutes
Section B - Working Capital Management Introduction - 11 Minutes
Section B - Cash Management - 27 Minutes
Section B - Marketable Securities Management - 12 Minutes
Section B - Accounts Receivable Management - 8 Minutes
Section B - Inventory Management - 23 Minutes
Section B - Bank Loans - 16 Minutes
Section B - Factoring Receivables - 14 Minutes
Section B - Business Combinations - 17 Minutes
Section B - Takeovers and Defenses - 13 Minutes
Section B - Divestitures - 14 Minutes
Section B - Discounted Cash Flow Valuation - 22 Minutes
Section B - Multinational Corporations and Foreign Direct Investment - 19 Minutes
Section B - Foreign Exchange Rates - 17 Minutes
Section B - Determining Exchange Rates - 28 Minutes
Section B - Foreign Exchange Cross Rates - 8 Minutes
Section B - Managing Foreign Exchange Risk - 35 Minutes
Section B - Using Foreign Financing - 10 Minutes
Section B - Financing Foreign Transactions - 9 Minutes

Section C - CVP Analysis - 16 Minutes


Section C - Profit Point Analysis - 14 Minutes
Section C - Multiple Product CVP Analysis - 15 Minutes
Section C - Risk and Uncertainty in CVP Analysis - 8 Minutes
Section C - Other Decisions - 10 Minutes
Section C - Decision Making - 18 Minutes
Section C - Make or Buy Decisions - 10 Minutes
Section C - Special Order Decisions - 13 Minutes
Section C - Sell or Process Further Decisions - 11 Minutes
Section C - Disinvestment Decisions - 6 Minutes
Section C - Demand and Supply - 16 Minutes
Section C - Pricing by Market Structure - 17 Minutes
Section C - Pricing Strategy - 7 Minutes
Section C - Product Pricing - 13 Minutes
Section C - New Product and Product Mix Pricing - 11 Minutes
Section C - Short Run and Long Run Pricing - 11 Minutes
Section C - Product Life Cycle Pricing - 16 Minutes
Section C - Other Pricing Considerations - 8 Minutes

Section D - Types of Risk - 15 Minutes


Section D - Risk Management Process - 30 Minutes
Section D - Enterprise Risk Management - 18 Minutes
Section D - Event Identification and Risk in Banks - 15 Minutes

Section E - Relevant Cash Flows - 30 Minutes


Section E - Payback and Discounted Payback Methods - 10 Minutes
Section E - Net Present Value Method - 24 Minutes
Section E - Internal Rate of Return - 13 Minutes
Section E - Accounting Rate of Return Method - 5 Minutes
Section E - Inflation in Capital Budgeting - 12 Minutes
Section E - Unconventional Projects in Capital Budgeting - 3 Minutes
Section E - Risk in Capital Budgeting - 16 Minutes
Section E - Real Options in Capital Budgeting - 9 Minutes

Section F - Introduction to Professional Ethics - 12 Minutes


Section F - Moral Philosophies in Ethics - 14 Minutes
Section F - Values for Ethical Decision-Making - 17 Minutes
Section F - The IMA Code of Ethics - 20 Minutes
Section F - The Fraud Triangle - 16 Minutes
Section F - Ethical Considerations for the Organization - 26 Minutes
Section F - SMA: Values and Ethics - 30 Minutes
Section F - Government Influences on Corporate Behavior - 14 Minutes
Section F - Sustainability and Social Responsibility - 14 Minutes

You might also like