US CMA Course – Certified Management Accountant

Get to know the US CMA Syllabus

Get to know the US CMA Syllabus

US CMA Syllabus

The US CMA syllabus is vital for certification, providing a comprehensive roadmap to becoming a Certified Management Accountant. Developed and governed by the IMA, the syllabus outlines key knowledge areas and competencies needed to pass the exam and earn this globally recognized credential.

A deep understanding of the US CMA syllabus is essential for effective exam preparation. By studying it, candidates grasp core management accounting and financial management concepts. It acts as a guide, enabling focused study, identifying strengths/weaknesses, and optimizing time and resources. Aligning with the syllabus enhances success chances.

Moreover, the US CMA syllabus sets industry standards, reflecting its dynamic nature. It incorporates up-to-date content to equip CMAs with sought-after knowledge and skills. Adhering to the syllabus demonstrates readiness to tackle professional challenges and stay current in the field.

Highlights of US CMA Course

a. All-encompassing curriculum

b. Extensive topic range

c. Holistic subject coverage

a. Financial analysis skills

b. Cost management expertise

c. Budgeting and forecasting

a. Strategic planning acumen

b. Risk assessment proficiency

c. Capital investment evaluation

a. Ethical standards emphasis

b. Professional conduct focus

c. Integrity and accountability

a Data-driven decision-making

b. Technology integration

c. Analytics proficiency

Choose the right course for you.

US CMA Syllabus

Part 1: Financial Reporting, Planning, Performance, and Control

Sections Sub Topics
A. External Financial Reporting Decisions
Financial statements, revenue recognition, and measurement
B. Planning, Budgeting, and Forecasting
Budgeting concepts, forecasting techniques, and variance analysis
C. Performance Management
Cost and variance measures, responsibility accounting
D. Cost Management
Cost concepts, cost measurement methods, and costing systems
E. Internal Controls
Internal auditing, control frameworks, and risk management
F. Technology and Analytics
Data management, information systems, and technology

Part 2: Strategic Financial Management

Sections Sub Topics
A. Financial Statement Analysis
Ratio analysis, profitability, and valuation
B. Corporate Finance
Capital structure, risk, and return
C. Decision Analysis and Risk Management
Cost-volume-profit analysis, risk assessment, and decision models
D. Investment Decisions
Capital budgeting, working capital management, and investment returns
E. Professional Ethics
Ethical standards, ethical behavior, and professional responsibilities
F. Technology and Analytics
Data analysis techniques, business process optimization, and technology utilization


What is the US CMA syllabus?

The US CMA syllabus is a comprehensive curriculum that covers various topics in management accounting and financial management. It is divided into two parts - Part 1: Financial Planning, Performance, and Analytics, and Part 2: Strategic Financial Management. The syllabus is designed to equip candidates with the knowledge and skills required to excel in management accounting roles.

How is the US CMA syllabus divided between Part 1 and Part 2?

  • Part 1 of the US CMA syllabus includes topics such as Planning, Budgeting, and Forecasting, External Financial Reporting Decisions, Cost Management, Performance Management, Technology and Analytics, and Internal Controls.
  • Part 2 focuses on areas like Financial Statement Analysis, Corporate Finance, Decision Analysis, Risk Management, Investment Decisions, and Professional Ethics.

Are there any changes to the US CMA syllabus for 2023?

As of now, there are no official announcements regarding changes to the US CMA syllabus for 2023. However, it's always a good idea to check the official website of the Institute of Management Accountants (IMA) for any updates or revisions to the syllabus.

How many topics are covered in Part 1 and Part 2 of the US CMA syllabus?

Part 1 of the US CMA syllabus consists of six major topics, while Part 2 includes five main topics. Each topic covers specific sub-topics relevant to management accounting and finance.

What are the weightages of different topics in the US CMA syllabus?

The weightages of topics in the US CMA syllabus vary. For instance, in Part 1, topics like Planning, Budgeting, and Forecasting, as well as Performance Management, carry a 20% weightage each. On the other hand, Corporate Finance and Financial Statement Analysis have a 20% weightage each in Part 2.

Can you provide more information about the "Technology and Analytics" section in Part 1?

The "Technology and Analytics" section in Part 1 of the US CMA syllabus covers the role of technology and data analytics in management accounting. It includes topics like accounting information systems, enterprise resource planning systems, data governance, and data analytics techniques like business intelligence and data visualization.

Is the US CMA syllabus the same for all candidates worldwide?

Yes, the US CMA syllabus is the same for all candidates worldwide. It is a globally recognized certification, and the syllabus is designed to ensure consistency in the knowledge and skills of all CMA professionals.

Where can I find study materials and resources to prepare for the US CMA syllabus?

There are several resources available to prepare for the US CMA syllabus, including official study materials provided by the Institute of Management Accountants (IMA), review courses offered by various educational institutions and online platforms, practice exams, and reference books on management accounting and finance. You can choose the resources that suit their learning preferences and study needs.

What is the passing score for each part of the US CMA exam based on the syllabus?

To pass each part of the US CMA exam, candidates must achieve a minimum score of 360 out of 500. The exam is scored on a scaled system, and the passing score is set to maintain consistency and fairness across different exam forms and difficulty levels.