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Aleisha Jackson
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Decks in this class (35)
P1.A.1.1 Financial Statements
Cash flows p1a11 financial statem...
1
cards
P1.A.1.2 Integrated Reporting
Types of capital firms p1a12 inte...,
Elements of integrated report p1a...,
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 ...,
Factoring with recourse p1a21 ass...
4
cards
P1.A.2.2 Asset Valuation - Inventory
Cost of goods sold cogs formula p...,
Goods to include in inventory p1a...,
Effect of inventory errors p1a22 ...
9
cards
P1.A.2.3 Asset Valuation - Investments
Accounting for equity securities ...,
Time value of money discounted ca...,
Debt security yield p1a23 asset v...
13
cards
P1.A.2.4 Asset Valuation - Fixed and Intangible Assets
Impairment test p1a24 asset valua...,
Double declining balance method d...,
Sum of the years digits formula s...
4
cards
P1.A.2.5 Valuation of Liabilities
Types of warranties p1a25 valuati...,
Sales warranty approach p1a25 val...,
Expense warranty approach p1a25 v...
3
cards
P1.A.2.6 Income Taxes
What is a deferred tax asset dta ...,
What is a deferred tax liability ...,
What are temporary differences p1...
4
cards
P1.A.2.7 Leases
Operating lease p1a27 leases,
Finance lease p1a27 leases
2
cards
P1.A.2.8 Equity Transactions
Large stock dividend p1a28 equity...,
Small stock dividend p1a28 equity...
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 proces...,
Strategic plan into bite sized po...,
Strategic plan timeframe p1b1 str...
11
cards
P1.B.2 Budgeting Concepts
What are the steps of the budget ...,
Characteristics of a successful b...,
Ideal theoretical standards p1b2 ...
9
cards
P1.B.3 Forecasting Techniques
Simple regression equation p1b3 f...,
What is multiple regression p1b3 ...,
Expected value of random variable...
8
cards
P1.B.4 Budget Methodologies
Annual master budget p1b4 budget ...,
Project budgets p1b4 budget metho...,
Activity based budgeting p1b4 bud...
7
cards
P1.B.5 Annual Profit Plan & Supporting Schedules
Contribution margin formula p1b5 ...,
Name all components of an operati...,
Sales budget formula p1b5 annual ...
13
cards
P1.B.6 Top-Level Planning & Analysis
What is a proforma income stateme...,
What is a proforma balance sheet ...,
What is a proforma cash flow stat...
4
cards
P1.C.1 Cost & Variance Measures
Total direct material cost varian...,
Total direct labor variance p1c1 ...,
Total variable overhead cost p1c1...
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 ...,
Investment turnover formula p1c3 ...
9
cards
P1.D.1 Measurement Concepts
Fixed costs relevant range p1d1 m...,
Variable costs relevant range p1d...,
What two methods are used for sep...
21
cards
P1.D.2 Costing Systems
What are the types of costing sys...,
Job order costing p1d2 costing sy...,
What is spoilage p1d2 costing sys...
20
cards
P1.D.3 Overhead Costs
Variable overhead costs p1d3 over...,
Budgeted variable overhead rate f...,
Fixed overhead costs p1d3 overhea...
18
cards
P1.D.4 Supply Chain Management
What is supply chain management p...,
What is materials requirement pla...,
Material requirement planning mrp...
14
cards
P1.D.5 Business Process Improvement
What is value chain analysis p1d5...,
What are the steps in value chain...,
What is process analysis p1d5 bus...
13
cards
P1.E.1 Governance, Risk & Compliance
Types of internal controls p1e1 g...,
Components of internal control co...,
Hierarchy of corporate governance...
17
cards
P1.E.2 Systems Controls & Security Measures
Information system controls p1e2 ...,
Threats to information systems p1...,
Threats to information systems in...
10
cards
P1.F.1 Information Systems
Accounting information systems ai...,
General ledger and reporting syst...,
Chart of accounts p1e2 systems co...
17
cards
P1.F.2 Data Governance
Data governance definition object...,
Data governance framework p1f2 da...,
Coso objectives p1f2 data governance
12
cards
P1.F.3 Technology-Enables Finance Transformation
Systems development life cycle sd...,
Business process analysis p1f3 te...,
Accounting specific technology p1...
10
cards
P1.F.4.1 Data Analytics - Business Intelligence
What is big data p1f41 data analy...,
Big data opportunities limitation...,
Data structure structured p1f41 d...
10
cards
P1.F.4.2 Data Analytics - Data Mining
Data mining p1f42 data analytics ...,
Supervised vs unsupervised data m...,
Data mining challenges p1f42 data...
7
cards
P1.F.4.3 Data Analytics - Analytic Tools
Type of data analytics p1f43 data...,
Predictive analytic techniques p1...,
Exploratory data analysis p1f43 d...
19
cards
P1.F.4.4 Data Analytics - Visualization
Data visualization options p1f44 ...,
Benefits limitations of data visu...,
Choosing the right communication ...
6
cards
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CMA Exam Part 1
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