A Comprehensive Guide to US CMA Syllabus 2022

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% 
Type and hit enter...
Recent Posts
Remote Testing For US CMA Exam
MBA Vs CPA? What is wiser to choose?
Harder? But Easier – US CPA Exam.
Waiting For CPA Exam Score Releases can be Nervy!
A Comprehensive Guide to US CMA Syllabus 2022
Categories
CIA
CMA Tips
CMA USA
CPA Tips
CPA USA
EA (Enrolled Agent)
IFRS
Student Corner
Want to Know about Courses
 Privacy Policy
CPA USACMA USAIFRSCIAEA (Enrolled Agent)Student CornerContact us• • • • • • • • • •

Name *
Email *
Phone Number *
Course *
CPA
I Agree To Privacy Policy *
REGISTERREGISTER


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% )
Bekijken op
CMA Course Details 2021 | What is US CMA, CMA Course | CostCMA Course Details 2021 | What is US CMA, CMA Course | Cost……Later bekijkLater bekijk…… DelenDelen

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• • • • • • • • • • • • • •

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• • • • • • • • • • • • • • • • • • • • • • • • • • • • •

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 • • • • • • • • • • • • • • • • • • • • • • • • • • • •

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 • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • •

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• • • • • • • • • • • • • • • • • • •

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) • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • •

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  • • • • • • • • • • • • • • • • • • • • • • • • • • • • • •

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.” • • • • • • • • • • • • • • • • • • • • • • • •

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• • • •

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

13. Contact Us Join Us Counselling
Fee Enquiry Placements Testimonials
Our Centers Webinars
CERTIFIED MANAGEMENT ACCOUNTANT CERTIFIED PROFESSIONALS
CMA CMA CERTIFICATION CMA COACHING IN INDIA
CMA COURSE DETAILS CMA COURSE SYLLABUS CMA EXAM
CMA EXAM PATTERN CMA EXAM STRUCTURE CMA JOBS
CMA JOBS IN INDIA CMA PROGRAM CMA USA CERTIFICATION
COST ACCOUNTING COST MANAGEMENT INVENTORY MANAGEMENT
MANAGEMENT ACCOUNTING US CERTIFIED MANAGEMENT ACCOUNTANT
US CMA US CMA ELIGIBILITY US CMA SALARY
US CMA SYLLABUS
0   
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 @ [phone] or mail us at [email protected].  





Share this post: on Twitter
on Facebook on LinkedIn
Simandhar Education
Simandhar is the official partner of Becker and AICPA - Largest Training provider for US CPA, US CMA , IFRS and EA
courses in India.Learn how to clear your CPA exams with extremely satisfying results by getting proper guidance and
knowledge through our online courses and video tutorials taught by industry Experts. We’re here to provide you with all the
help that you need in order to ace your CPA, CMA exams. We are just a call away for any assistance. Simandhar

14. Remote Testing For US
CMA Exam
JANUARY 5, 2022
What are the subjects of US
CMA Exam?
NOVEMBER 25, 2021
Structure of the US CMA
Exam
NOVEMBER 24, 2021
What is the Eligibility
criteria for a US CMA in
India?
NOVEMBER 22, 2021
Education is the leading training provider for the CPA Exam in India. Contact us@ 91 7780273388.Hurry up !!CPA exam
now in India and Simandhar Education will help you to achieve it.

Name Email Website
Save my name, email, and website in this browser for the next time I comment.
POST COMMENT
Enter your comment here..
© 2019 THEMESPHERE. DESIGNED BY THEMESPHERE.
 TOP
Related Posts
Write A Comment