Includes index.

Includes Internet access.

Machine generated contents note: Section A External Financial Reporting Decisions -- Topic 1 Financial Statements -- Overview of Financial Statements and Income Statement -- Statement of Changes in Equity and Balance Sheet -- Statement of Cash Flows and Financial Statement Articulation -- Integrated Reporting -- Topic 2.1 Recognition, Measurement, Valuation and Disclosure -- Assets -- Receivables -- Inventory -- Accounting for Investments in Other Entities -- Long-term Assets -- Topic 2.2 Recognition, Measurement, Valuation and Disclosure -- Liabilities -- General Liabilities -- Leases -- Topic 2.3 Accounting for Income Taxes and Revenue Recognition -- Accounting for Income Taxes -- Revenue Recognition -- Topic 2.4 IFRS Differences -- IFRS Differences in Accounting -- Section A Review Questions -- Section B Planning, Budgeting, and Forecasting -- Topic 1 Strategic Planning -- Strategy and SWOT -- Strategic Objectives and Generic Strategy -- Specific Strategy Tools -- Topic 2 Budgeting Concepts -- Strategy Implementation and Budgeting -- Budgeting Process -- Building Budget Standards -- Topic 3 Forecasting Techniques -- Regression Analysis -- Expected Value Computations and Learning Curve Analysis -- Topic 5 Annual Profit Plan and Supporting Schedules -- Sales Budgets and Production Budgets -- Budgeting for Production Costs -- Wrapping Up Operational Budgeting -- Capital Expenditures and Cash Budgets -- Topic 4 Budget Methodologies -- Comparing Flexible, Rolling, Activity-Based, Zero-Based, and Project Budgeting -- Topic 6 Top-level Planning and Analysis -- Pro Forma Financial Statements -- Section B Review Questions -- Section C Performance Management -- Topic 1 Cost and Variance Measures -- Flexible Budgets and Performance Analysis -- Sales Revenue Variances -- Direct Material and Direct Labor Cost Variances -- Factory Overhead Cost Variances -- Management Work with Variance Analysis -- Topic 2 Responsibility Centers and Reporting Segments -- Business Units and Performance Evaluation -- Transfer Pricing -- Topic 3 Performance Measures -- Evaluating Product and Customer Profitability -- Return on Investment and Residual Income -- Balanced Scorecard -- Section C Review Questions -- Section D Cost Management -- Topic 1 Measurement Concepts -- Cost Drivers and Cost Flows -- Variable Costing versus Absorption Costing -- Joint Product Costing -- Topic 2 Costing Systems -- Job Order Costing -- Process Costing -- Activity-Based Costing (ABC) and Life Cycle Costing -- Topic 3 Overhead Costs -- Support Department Costing -- Variable and Fixed Overhead Costs -- Topic 4 Supply Chain Management -- Inventory Management and Production Systems -- Theory of Constraints -- Managing Capacity -- Topic 5 Business Process Improvement -- Creating and Capturing Value -- Managing Quality -- Section D Review Questions -- Section E Internal Controls -- Topic 1 Governance, Risk, and Compliance -- Internal Control Structure and Management Philosophy -- Internal Control Policies for Safeguarding and Assurance -- Internal Control Risk -- Corporate Governance -- External Audit Requirements -- Topic 2 Systems Controls and Security Measures -- Information System General Controls -- Information System Application Controls -- Section E Review Questions -- Section F Technology and Analytics -- Topic 1 Information Systems -- Accounting Information Systems -- Enterprise Resource Planning Systems -- Enterprise Performance Management Systems -- Topic 2 Data Governance -- Data Policies and Procedures -- Life Cycle of Data -- Controls Against Security Breaches -- Topic 3 Technology-Enabled Finance Transformation -- System Development Life Cycle -- Process Automation -- Innovative Applications -- Topic 4 Data Analytics -- Business Intelligence -- Data Mining -- Analytic Tools -- Data Visualization -- Section F Review Questions -- Review Questions and Answers -- Appendixes -- ICMA Content Specification Outlines -- ICMA Learning Outcome Statements -- Time-Value of Money Tables -- Essay Tips -- CMA Exam Ratio Definitions.

"The Wiley CMA Exam Review 2022 Part 1 Study Guide: Financial Planning, Performance, and Analytics Set (1-year access) is a comprehensive and accurate handbook designed to help you identify and master each of the competencies covered by the first part of the 2022 Certified Management Accountant exam. This essential package also includes a full year of access to the Wiley online test bank, which offers over 2100 practice questions covering every aspect of Part 1 of the Certified Management Accountants exam. You'll also find 21 sample essays, as well as comprehensive answer explanations."--Amazon.com.