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CMA USA (Certified Management Accountant) is a globally recognized certification for management accountants. CMA USA Part 1 Section A covers topics related to external financial reporting decisions. In this article, we will discuss the critical topi…

Introduction to Financial Ratio Analysis Financial ratio evaluation is used to analyze a company’s monetary statements. Ratio evaluation is the technique of looking at the relationships between exclusive numbers in the economic statements to see if …

Section A – Financial Statement Analysis Introduction to the Financial Statement Analysis Section The Financial Statement Analysis part contains 20% of the CMA Part two Exam. Part two is a four-hour exam that will include one hundred multiple-choice …

TRANSLATION FROM THE FUNCTIONAL CURRENCY TO THE REPORTING CURRENCY USING THE CURRENT RATE METHOD: it includes, ITEMS: all balance sheet items and other than stockholders equity. stockholders equity except for changes in retained earnings. all revenu…

SPECIAL ISSUES ACCOUNTING PROFIT: It is the profit that is calculated on the income statement. Accountant use accounting profit. Accounting profit= revenue – explicit cost   EXPLICIT COST: it involves ash payment Example: salary paid, …

MARKET RATIOS: Market ratios are meaningful for publicly held companies only. Market ratios are used in securities valuation because they portion to the market value of the individual common shares that are traded on the secondary market. MARK…