Best US CMA Part 2 Coaching Institute in Chennai

1. Basic financial statement analysis

   • Common size financial statements
   • Common base year financial statements

2. Financial ratios

   • Liquidity
   • Leverage
   • Activity
   • Profitability
   • Market

3. Profitability analysis

   • Income measurement analysis
   • Revenue analysis
   • Cost of sales analysis
   • Expense analysis
   • Variation analysis

4. Special issues

   • Impact of foreign operations
   • Effects of changing prices and inflation
   • Impact of changes in accounting treatment
   • Value and Income – Accounting and economic concepts
   • Earnings quality

This section is very like that of Section A in Part 1, which examines financial accounting. However, the point of convergence is more on analysis and comparison with the utilization of key financial data and ratios.

1. Risk and return

   • Calculating return
   • Types of risk Relationship between risk and return

2. Long-term financial management

   • Term structure of interest rates
   • Types of financial instruments
   • Cost of capital
   • Valuation of financial instruments

3. Raising capital

   • Financial markets and regulation
   • Market efficiency
   • Financial institutions
   • Initial and secondary public offerings
   • Dividend policy and share repurchases
   • Lease financing

4. Working capital management

   • Working capital terminology
   • Cash management
   • Marketable securities management
   • Accounts receivable management
   • Inventory management
   • Types of short-term credit
   • Short-term credit management

5. Corporate restructuring

   • Mergers and acquisitions
   • Other forms of restructuring

6. International finance

   • Fixed, flexible, and floating exchange rates
   • Managing transaction exposure
   • Financing international trade

To perform well with this section, you should see short term and long term financial management just as the advantages and impediments of major financial instruments. You will see a blend of conceptual and computational questions. The assortment of questions can be expensive; however, the calculations are likely very fundamental.

1. Cost/volume/profit analysis

   • Breakeven analysis
   • Profit performance and alternative operating levels
   • Analysis of multiple products

2. Marginal analysis

   • Opportunity costs, Sunk costs
   • Marginal costs and marginal revenue
   • Special orders and pricing
   • Make vs. buy
   • Sell or process further
   • Add or drop a segment
   • Capacity considerations

3. Pricing

   • Pricing methodologies
   • Target costing
   • Elasticity of demand
   • Product life-cycle considerations
   • Market structure considerations

This section will test you on how the management accountants give information and perform analysis of the decision making the process.

1. Enterprise Risk

   • Types of risk
   • Risk identification and assessment
   • Risk mitigation strategies Managing risk

Organizational managers need to recognize, survey, and react to risks all together for the organization to accomplish its objective. It focuses on the ERM model. You are well on the way to get theoretical questions in this area.

1. Capital budgeting process

   • Stages of capital budgeting
   • Incremental cash flows
   • Income tax considerations
   • Evaluating uncertainty

2. Capital investment analysis methods

   • Net present value
   • Internal rate of return
   • Payback
   • Comparison of investment analysis methods

This section covers how the management accountants help settles on important decisions about whether to continue with speculation or pick between venture options.

1. Business ethics

   • Moral philosophies and values
   • Ethical decision making

2. Ethical considerations for finance professionals

   • IMA’s Statement of Ethical Professional Practice
   • Fraud triangle
   • Evaluation and resolution of ethical issues

3. Ethical considerations for the organization

   • Organizational factors and ethical culture
   • IMA’s Statement, “Values and Ethics: From Inception to Practice”
   • Ethical leadership
   • Legal compliance
   • Responsibility for ethical conduct
   • Sustainability and social responsibility

The content of this section depends on the IMA Statement of Ethical Standards. The standards and gauges are succinct and straightforward candidates ought to retain the names of the four standards, and all the more critically, know how they are applied in real business circumstances.

US CMA Pass percentage for part 2 is 50%. Passing marks is 360 out of 500.