1External Financial Reporting Decisions (15% - Levels A, B, and C)
18Performance measures
2Financial statements
19Cost Management (15% - Levels A, B, and C)
3The Balance Sheet
20Measurement concepts
4The Income Statement (CMA 2026)
21Costing systems
5Mastering Statement of changes in equity & Statement of cash flows
22Overhead costs
6Consolidated statements and Integrated reporting
23Supply chain management
7Recognition, measurement, and valuation
24Business process improvement
8Planning, Budgeting, and Forecasting (20% - Levels A, B, and C)
25Internal Controls (15% - Levels A, B, and C)
9Strategic planning
26Governance, risk, and compliance
10Budgeting concepts
27System controls and security measures
11Forecasting techniques
28Technology and Analytics (15% - Levels A, B, and C)
12Budgeting methodologies
29Information systems
13Annual profit plan and supporting schedules
30Data governance
14Top-level planning and analysis
31Technology-enabled finance transformation
15Performance Management (20% - Levels A, B, and C)
32Data analytics
16Cost and variance measures
33About Author
17Responsibility centers and reporting segments