| Part 1: Planning, Budgeting and Forecasting |
20% |
Budgeting concepts, forecasting techniques, annual and project budgeting |
| Part 1: Performance Management |
20% |
Cost and variance measures, responsibility centers, performance measures |
| Part 1: External Financial Reporting Decisions |
15% |
Financial statements, recognition, measurement, valuation and disclosure |
| Part 1: Cost Management |
15% |
Costing systems, overhead, supply chain and business process improvement |
| Part 1: Internal Controls |
15% |
Governance, risk, internal control frameworks and systems controls |
| Part 1: Technology and Analytics |
15% |
Information systems, data governance, analytics tools and data visualization |
| Part 2: Business Decision Analysis |
25% |
Cost/volume/profit, marginal analysis, pricing and decision modeling |
| Part 2: Financial Statement Analysis |
20% |
Ratios, liquidity, leverage, profitability and special issues in analysis |
| Part 2: Corporate Finance |
20% |
Risk and return, financial instruments, cost of capital, working capital |
| Part 2: Professional Ethics |
15% |
Ethics for the individual and the organization, IMA statement of ethics |
| Part 2: Enterprise Risk Management |
10% |
Types of risk, risk identification, mitigation and enterprise risk frameworks |
| Part 2: Capital Investment Decisions |
10% |
Cash flow estimation, net present value, internal rate of return, payback |