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IMANET CMA Exam Questions
- Topic 1: External Financial Reporting Decisions: Assesses understanding of U.S. GAAP and IFRS standards, and how financial statements are prepared and interpreted for external users.
- Topic 2: Planning, Budgeting, and Forecasting: Covers the process of creating financial plans, budgeting methods, and forecasting techniques used to align organizational goals.
- Topic 3: Performance Management: Involves setting performance goals, analyzing variances, and using performance metrics and dashboards for strategic decision-making.
- Topic 4: Cost Management: Focuses on cost behavior, cost allocation, and cost systems that impact business decisions and efficiency.
- Topic 5: Internal Controls: Addresses governance, risk management, compliance, and the design and implementation of internal controls to safeguard assets.
- Topic 6: Technology and Analytics: Introduces data governance, information systems, data analytics, and how digital tools aid financial decision-making.
- Topic 7: CMA Part 2: Strategic Financial Management: This part tests a financial analyst or strategist's ability to support strategic planning, manage investments, evaluate risk, and uphold ethical standards.
- Topic 8: Financial Statement Analysis: Focuses on techniques for analyzing financial statements to assess an organization’s financial health and performance.
- Topic 9: Corporate Finance: Covers capital structure, financing sources, dividend policy, and working capital management.
- Topic 10: Business Decision Analysis: Tests decision-making skills using cost-volume-profit analysis, pricing strategies, and relevant cost analysis.
- Topic 11: Enterprise Risk Management: Assesses the ability to identify, assess, and manage organizational risks.
- Topic 12: Capital Investment Decisions: Involves evaluating long-term investments through capital budgeting and risk-adjusted decision models.
- Topic 13: Professional Ethics: Covers ethical responsibilities, IMA's ethical standards, and resolving ethical conflicts in financial management.
Free IMANET CMA Exam Actual Questions
Note: Premium Questions for CMA were last updated On Jun. 23, 2025 (see below)
The Herb Salter Corporation is considering a plant expansion that will increase its sales and net income. The following data represent management's estimate of the impact the proposal will have on the company:
The effect of the plant expansion on Salter's networking capital will be a (n)
Net working capital is defined as current assets minus current liabilities; Net working capital is calculated as follows:
Networking capital decreases by $10,000 from the current $540,000 to $530,000 under the proposal.
The 5 Ms of the advertising process include
I . Mission
II . Money
Ill . Market sensing
IV . Mass marketing
V . Media
The advertising process maybe defined in terms of the 5 Ms: (1)The mission consists of sales and advertising objectives, (2)the money to be spent is stated in the budget, (3)the message to be communicated is crafted using a creative strategy, (4) the media are chosen to communicate the message, and (5) the measurement of communication and sales determines the effectiveness of the process.
The most direct way to prepare a cash budget for a manufacturing firm into include
The most direct way of preparing a cash budget requires incorporation of sales projections and credit terms, collection percentages, estimated purchases and payment terms, and other cash receipts and disbursements. In other words, preparation of the cash budget requires consideration of both inflows and outflows.
The discount rate ordinal' used in present value calculations is the
The discount rate most often used in present value calculators is the minimum desired rate of return as set by management. The NPV arrived at in this calculation is a first step in the decision process. It indicates how the project's return compares vent the minimum deseed rate of return
The data available for the current year are given below.
using the information presented above, the contribution by Division I was?
The contribution margin for Division 1 is $310.000 ($600,000 net revenue - $290.OCN) total variable costs). The contribution controllable by Division l's manager is $260,000 ($310,000 CM --- $50,000 controllable fixed cost), The total contribution by Division 1 equals its net revenue minus all costs traceable to it Accordingly', the total contribution is $190.000 ($260,000 controllable contribution $70,000 allocated but controllable by others) Unallocated costs are excluded from the calculation if separate amour4s are determined to the division's contribution and the controllable contribution. the difference between the division's and the managers performance may be ascertained (assuming controllability of fixed costs can be assigned)
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