Domain 01
External Financial Reporting Decisions
15%
Financial statements, GAAP/IFRS, and financial disclosures.
Financial statementsRevenue recognitionAsset valuationIFRS vs. US GAAP differences
IMA — Institute of Management Accountants
CMA Part 1: Financial Planning, Performance, and Analytics
Code: CMA-PART-1
First part of the Certified Management Accountant exam covering financial planning, budgeting, performance management, cost analysis, internal controls, and technology.
100
Questions
240m
Time Limit
360
Pass Score
6
Domains
2643
Practice Bank
Exam Domains
Domain 02
Planning, Budgeting, and Forecasting
20%
Strategic and operational planning, budget types, and forecasting methods.
Strategic planningBudget typesPro forma statementsForecasting methodsTop-level planning
Domain 03
Performance Management
20%
Performance measurement frameworks, variance analysis, and responsibility accounting.
Cost and revenue variancesBalanced ScorecardResponsibility centersTransfer pricingBusiness intelligence
Domain 04
Cost Management
15%
Costing methods, cost-volume-profit analysis, and ABC costing.
Cost classificationJob and process costingActivity-based costing (ABC)CVP analysisRelevant costing
Domain 05
Internal Controls
15%
Control frameworks, risk management, and governance.
COSO frameworkControl typesEnterprise risk managementAudit and compliance
Domain 06
Technology and Analytics
15%
Data analytics, AI, blockchain, and digital transformation in management accounting.
Data analytics for managementData visualizationERP systemsEmerging technologies
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