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Daniel Couri
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Decks in this class (17)
Special Cards
Eup units started and completed a...,
Deferred tax assets dta and liabi...,
Eup logic fifo and wam 3 situatio...
40
cards
Chapter 1 - External Financial Statements and Revenue Recognition
Off balance sheet financing examp...,
Treasury stock accounting 2,
Cogs for retailer vs cogs for man...
15
cards
Chapter 2 - Investments and Short Term Assets
Receivables trade receivables all...,
Factoring receivables 2,
Receivables balances formula 3
12
cards
Chapter 3 - Measurement, Valuation and Disclosure (Long Term Assets)
Depreciable base and historical c...,
Depreciation methods units of out...,
When to capitalize interest for a...
22
cards
Chapter 4 - IR
3 main concepts of ir 1,
6 capitals of ir 2,
Guiding principles how info is pr...
6
cards
Chapter 5 - Cost Mgmt Concepts
Manufacturing costs prime cost vs...,
Non manufacturing cost 2,
Absorption costing external report 3
10
cards
Chapter 6 - Cost Accumulation Systems
Inventory from manufactured recap 1,
Eup steps 2,
Eup logic fifo and wam 3 situatio...
4
cards
Chapter 7 : Cost Allocation Techniques
The difference between operating ...,
Methods to allocate joint costs 2,
Mbo 3
3
cards
Chapter 8: Operational Efficiency and Business Process Performance
5ps from porter 5 forces scepi 1,
Value chain primary vs support 2,
Toc steps 3
15
cards
Chapter 9: Analysis, Forecasting and Strategy
Balance scorecard goal and 4 pers...,
Bcg model list sbus 2,
Sensitivity analysis 3
3
cards
Chapter 10 - Budgeting
Planning and evaluation process 1,
Top down vs bottom up budgeting 2,
Time frames of budget 3
18
cards
Chapter 11 - Cost & Variances
Management by exception 1,
Static budget variance 2,
For substitutable inputs one can ...
9
cards
Chapter 12 - Responsibility Accounting and Performance Measures
Responsibility centers 1,
Performance measure for investmen...,
Segment margin consideration 3
8
cards
Chapter 13 - Corporate Governance
Corporate governance major compon...,
Role of the board 2,
Role of mgmt 3
21
cards
Chapter 14 - Controls and Security Measures
Primary vs secondary controls 1,
Time based classification of cont...,
Financial vs operating controls 3
30
cards
Chapter 15 – Information Systems and Data Governance
Manangement information system an...,
An accounting information system ...,
Database primary purpose 3
20
cards
Chapter 16 - Systems Development and Data Analytics
Phases of a system development li...,
Program change control 2,
End user computing limitations 3
14
cards
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CMA Part 1
- Class purpose General learning
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