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CMA USA Part 2: Strategic Financial Management Syllabus Overview
6
Sections
60+
Topics
100%
Exam Coverage
Jump to Section
1
Financial Statement Analysis
20% Weightage
1 Basic Financial Statement Analysis
2 Common Base Year Financial Statements
3 Financial Ratio Analysis
4 Liquidity Ratios
5 Leverage Ratios
6 Profitability Ratios
7 Profitability Analysis
8 Income Measurement Analysis
9 Revenue Analysis
10 Cost of Sales Analysis
11 Expense Analysis
12 Variation Analysis
13 Impact of Foreign Operations
14 Effects of Changing Prices and Inflation
15 Impact of Changes in Accounting Treatment
16 Accounting and Economic Concepts of Value and Income
17 Earnings Quality
2
Corporate Finance
20% Weightage
1 Risk and Return Analysis
2 Calculating Return
3 Types of Risk
4 Relationship Between Risk and Return
5 Introduction to Long-term Financial Management
6 Term Structure of Interest Rates
7 Types of Financial Instruments
8 Cost of Capital
9 Valuation of Financial Instruments
10 Raising Capital
11 Financial Markets and Regulation
12 Market Efficiency
13 Introduction to Financial Institutions
14 Initial and Secondary Public Offerings
15 Dividend Policy and Share Repurchases
16 Lease Financing
3
Business Decision Analysis
25% WeightageWorking Capital Management
✓ Working Capital Management
✓ Cash Management
✓ Marketable Securities Management
✓ Accounts Receivable Management
✓ Inventory Management
✓ Types of Short-term Credit
✓ Short-term Credit Management
Cost-Volume-Profit Analysis
✓ Cost-Volume-Profit Analysis
✓ Breakeven Analysis
✓ Profit Performance and Alternative Operating Levels
✓ Analysis of Multiple Products
Marginal Analysis
✓ Marginal Analysis
✓ Sunk Costs & Opportunity Costs
✓ Marginal Costs and Marginal Revenue
✓ Special Orders and Pricing
✓ Make vs Buy
✓ Sell or Process Further
✓ Add or Drop a Segment
✓ Capacity Considerations
Pricing
4
Enterprise Risk Management
10% Weightage5
Capital Investment Decisions
10% WeightageCapital Budgeting
✓ Capital Budgeting Process
✓ Stages of Capital Budgeting
✓ Incremental Cash Flows
✓ Income Tax Considerations
✓ Evaluating Uncertainty
Capital Investment Analysis Methods
✓ Capital Investment Analysis Methods
✓ Net Present Value
✓ Internal Rate of Return
✓ Payback Period
✓ Profitability Index
✓ Comparison of Investment Analysis Methods
Corporate Restructuring
International Finance
6
Professional Ethics
15% WeightageReady to Master CMA USA Part 2?
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