US CMA – Indigolearn

Topics and their Weightage

Part 1 – Financial Planning, Performance, and Analytics

• External Financial Reporting Decisions – 15%
  • Financial Statements
  • Recognition, Measurement, Valuation & Disclosure
• Planning, Budgeting, and Forecasting, 20%
  • Strategic & Top-level planning
  • Budgeting Concepts & methodologies
  • Forecasting Techniques
  • Annual profit plan & supporting schedules
• Performance Management, 20%
  • Cost & variance measures
  • Responsibility centers and reporting segments
  • Performance measures
• Cost Management, 15%
  • Measurement concepts
  • Costing systems
  • Overhead Costs
  • Supply chain management
  • Business process improvement
• Internal Controls, 15%
  • Governance, risk & compliance
  • System controls & security measures
• Technology and Analytics, 15%
  • Information systems
  • Data Governance
  • Technology-enabled finance transformation
  • Data Analytics

Part 2 – Strategic Financial Management

• Financial Statement Analysis, 20%
  • Financial Ratios
  • Profitability analysis
• Corporate Finance, 20%
  • Risk & Return
  • Long-term financial management
  • Raising Capital
  • Working capital management
  • Corporate restructuring
  • International Finance
• Decision Analysis, 25%
  • Cost Volume analysis
  • Marginal analysis
  • Pricing
• Risk Management, 10%
  • Enterprise risk
• Investment Decisions, 10%
  • Capital Budgeting process
  • Capital investment analysis methods
• Professional Ethics, 15%
  • Business Ethics
  • Ethical considerations for professionals & organizations