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Aleisha Jackson
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Decks in this class (35)
P1.A.1.1 Financial Statements
Cash flows 1
1
cards
P1.A.1.2 Integrated Reporting
Types of capital firms 1,
Elements of integrated report 2,
What does the organization do and...
10
cards
P1.A.2.1 Asset Valuation - Accounts Receivable
Calculation of allowance for unco...,
Valuation of accounts receivable 2,
Factoring with recourse 3
4
cards
P1.A.2.2 Asset Valuation - Inventory
Cost of goods sold cogs formula 1,
Goods to include in inventory 2,
Effect of inventory errors 3
9
cards
P1.A.2.3 Asset Valuation - Investments
Accounting for equity securities 1,
Time value of money discounted ca...,
Debt security yield 3
13
cards
P1.A.2.4 Asset Valuation - Fixed and Intangible Assets
Impairment test 1,
Double declining balance method d...,
Sum of the years digits formula s...
4
cards
P1.A.2.5 Valuation of Liabilities
Types of warranties 1,
Sales warranty approach 2,
Expense warranty approach 3
3
cards
P1.A.2.6 Income Taxes
What is a deferred tax asset dta 1,
What is a deferred tax liability ...,
What are temporary differences 3
4
cards
P1.A.2.7 Leases
Operating lease 1,
Finance lease 2
2
cards
P1.A.2.8 Equity Transactions
Large stock dividend 1,
Small stock dividend 2
2
cards
P1.A.2.9 Revenue Recognition
What are the 5 steps to revenue r...
1
cards
P1.A.2.10 Income Measurement
Presentation of discontinued oper...
1
cards
P1.B.1 Strategic Planning
What is strategic planning process 1,
Strategic plan into bite sized po...,
Strategic plan timeframe 3
11
cards
P1.B.2 Budgeting Concepts
What are the steps of the budget ...,
Characteristics of a successful b...,
Ideal theoretical standards 3
9
cards
P1.B.3 Forecasting Techniques
Simple regression equation data a...,
What is multiple regression 2,
Expected value of random variable...
8
cards
P1.B.4 Budget Methodologies
Annual master budget 1,
Project budgets 2,
Activity based budgeting 3
7
cards
P1.B.5 Annual Profit Plan & Supporting Schedules
Contribution margin formula 1,
Name all components of an operati...,
Sales budget formula 3
13
cards
P1.B.6 Top-Level Planning & Analysis
What is a proforma income stateme...,
What is a proforma balance sheet 2,
What is a proforma cash flow stat...
4
cards
P1.C.1 Cost & Variance Measures
Total direct material cost varian...,
Total direct labor variance 2,
Total variable overhead cost 3
24
cards
P1.C.2 Responsibility Centers & Reporting Segments
Degree of operating leverage dol ...,
What are different types of fixed...,
What are the methods of transfer ...
6
cards
P1.C.3 Performance Measures
What are the four parts of a bala...,
Return on investment formula roi 2,
Investment turnover formula 3
9
cards
P1.D.1 Measurement Concepts
Fixed costs relevant range 1,
Variable costs relevant range 2,
What two methods are used for sep...
21
cards
P1.D.2 Costing Systems
What are the types of costing sys...,
Job order costing 2,
What is spoilage 3
20
cards
P1.D.3 Overhead Costs
Variable overhead costs 1,
Budgeted variable overhead rate f...,
Fixed overhead costs 3
18
cards
P1.D.4 Supply Chain Management
What is supply chain management 1,
What is materials requirement pla...,
Material requirement planning mrp...
14
cards
P1.D.5 Business Process Improvement
What is value chain analysis 1,
What are the steps in value chain...,
What is process analysis 3
13
cards
P1.E.1 Governance, Risk & Compliance
Types of internal controls 1,
Components of internal control co...,
Hierarchy of corporate governance 3
17
cards
P1.E.2 Systems Controls & Security Measures
Information system controls 1,
Threats to information systems 2,
Threats to information systems 3
10
cards
P1.F.1 Information Systems
Accounting information systems ai...,
General ledger and reporting syst...,
Chart of accounts 3
17
cards
P1.F.2 Data Governance
Data governance definition object...,
Data governance framework 2,
Coso objectives 3
12
cards
P1.F.3 Technology-Enables Finance Transformation
Systems development life cycle sd...,
Business process analysis 2,
Accounting specific technology 3
10
cards
P1.F.4.1 Data Analytics - Business Intelligence
What is big data 1,
Big data opportunities limitations 2,
Data structure structured 3
10
cards
P1.F.4.2 Data Analytics - Data Mining
Data mining 1,
Supervised vs unsupervised data m...,
Data mining challenges 3
7
cards
P1.F.4.3 Data Analytics - Analytic Tools
Type of data analytics 1,
Predictive analytic techniques 2,
Exploratory data analysis 3
19
cards
P1.F.4.4 Data Analytics - Visualization
Data visualization options 1,
Benefits limitations of data visu...,
Choosing the right communication ...
6
cards
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CMA Exam Part 1
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