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Part 1 - Financial Planning, Performance, and Analytics
Syllabus
External Financial Reporting Decisions (15%)
Planning, Budgeting, and Forecasting (20%)
Performance Management (20%)
Cost Management (15%)
Internal Controls (15%)
Technology and Analytics (15%)
Part 2 - Strategic Financial Management
Syllabus
Financial Statement Analysis (20%)
Corporate Finance (20%)
Decision Analysis (25%)
Risk Management (10%)
Investment Decisions (10%)
Professional Ethics (15%)
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US CMA Part1 Detailed Syllabus
Below are the details - Total Course duration for Part1 is 88 hrs (approx)
Sr No | Particulars | Time |
---|---|---|
A | Section A External Financial Reporting Decisions | 23:43:31 |
1 | Financial Statements | 07:22:23 |
1 | Index of FS | 03:43 |
2 | Story of FS | 20:17 |
3 | What are FS | 09:37 |
4 | Accounting Concept | 05:22 |
5 | What FS tell us | 31:06:00 |
6 | Summary of FS | 02:00 |
7 | Users of FS | 08:54 |
8 | Objective of FS | 08:05 |
9 | Financial Accounting vs Managerial Accounting | 05:55 |
10 | Quiz 1 | 09:51 |
11 | Balance Sheet | 27:21:00 |
12 | Quiz of BS | 04:16 |
13 | Income Statements | 19:28 |
14 | Exercise of IS | 25:26:00 |
15 | Income Statements Other Items | 30:43:00 |
16 | Quiz 1 | 16:55 |
17 | Cash Flow Statement | 25:26:00 |
18 | Format of Cash Flow | 12:27 |
19 | Exercise | 29:15:00 |
20 | Quiz 2 | 14:37 |
21 | Statement of changes in Equity | 18:43 |
22 | Quiz 3 | 05:51 |
23 | Summary of BS, IS & FS | 05:17 |
24 | Disclosures | 14:43 |
25 | Relationship Among FS | 07:22 |
26 | Effect of Financial Transactions | 15:40 |
27 | Quiz | 11:40 |
28 | Exercise | 28:46:00 |
29 | Consolidation of Accounts | 01:57 |
30 | Final Quiz | 14:55 |
31 | Summary | 06:45 |
2 | Revenue Recognition | 02:28:53 |
1 | Introduction | 09:50 |
2 | Revenue Recognition for contracts with Customer | 24:10:00 |
3 | Accounting Treatment | 17:09 |
4 | Quiz | 10:09 |
5 | Recognition of Revenue for LT Contracts | 13:15 |
6 | Recognition of Revenue Over time | 25:38:00 |
7 | Revenue Rcognition and Returns | 20:23 |
8 | Matching Principle | 11:54 |
9 | Final Quiz | 10:39 |
10 | Summary | 05:46 |
3 | Valuation of Assets | 08:41:04 |
1 | Index | 03:55 |
2 | Cash & Cash Equivalents | 06:13 |
3 | Quiz on C&CE | 02:43 |
4 | Accounts Receivable - Recognition | 17:01 |
5 | Accounts Receivable - Valuation | 12:13 |
6 | Allowance for Bad Debts | 23:08 |
7 | % of Sales Method | 05:51 |
8 | % of Receivables Method | 13:07 |
9 | Ageing Schedule | 09:10 |
10 | Other Allowances | 06:25 |
11 | Factoring | 11:37 |
12 | Non-Trade Receivables | 02:32 |
13 | Quiz on Receivables | 16:23 |
14 | Inventories - Introductions | 14:44 |
15 | Cost Flow Assumptions | 16:46 |
16 | Inventory Accounting Systems | 07:38 |
17 | Example of FIFO Method | 11:07 |
18 | Example of LIFO Method | 14:41 |
19 | Inventory Errors | 05:38 |
20 | Inventory Measurement in FS | 16:26 |
21 | Quiz on Inventories | 16:04 |
22 | PPE - InItial Measurement | 15:38 |
23 | Depreciation | 14:24 |
24 | Depreciation Methods SLM & DBM | 20:59 |
25 | Other Depreciation Methods | 18:48 |
26 | Impairment and Disposal | 11:40 |
27 | Quiz on Depreciation | 11:38 |
28 | Intangible Assets | 09:15 |
29 | Intellectual Property | 16:48 |
30 | Goodwill | 13:59 |
31 | Disclosure of intangibles | 03:59 |
32 | Quiz on Intangible Assets | 08:36 |
33 | Financial Assets | 08:17 |
34 | Types of Debt Securities | 12:10 |
35 | HTM Debt Securities | 27:03:00 |
36 | Equity Securities - Accounting Methods | 29:26:00 |
37 | Quiz on Financial Assets | 13:18 |
38 | US GAAP vs IFRS wrt Asset Valuation | 10:46 |
39 | Final Quiz | 21:00 |
40 | Summary - Valuation of Assets | 19:58 |
4 | Valuation of Liabilities, Taxes, Leases & Equity | 05:11:11 |
1 | Index | 03:21 |
2 | Valuation of Liabilities | 17:22 |
3 | Long Term Liabilities | 13:56 |
4 | Quiz on Liabilities | 05:28 |
5 | Warranties | 23:03 |
6 | Quiz on Warranties | 03:56 |
7 | Off Balance Sheet Financing | 26:12:00 |
8 | Deferred Tax - What, Why and When | 12:48 |
9 | Deferred Tax - Accounting entries | 04:32 |
10 | Example of Deferred Tax | 11:44 |
11 | Multiple Rates of Tax | 04:34 |
12 | Treatment of Taxable Losses | 05:31 |
13 | Permanent Differences | 08:26 |
14 | Quiz | 10:21 |
15 | Leases | 07:38 |
16 | Accounting for Lessee | 15:16 |
17 | Accounting for Lessor | 10:59 |
18 | Operating Lease(OBF) | 01:47 |
19 | Quiz on Leases | 11:06 |
20 | Owners' Equity | 07:54 |
21 | Issue of Stock | 19:27 |
22 | Types of Capital | 05:25 |
23 | Treasury Stock | 20:16 |
24 | Stock Splits | 06:31 |
25 | Stock Dividends | 09:30 |
26 | Quiz on Owners' Equity | 06:16 |
27 | Retained Earnings | 08:45 |
28 | Recap on Owners' Equity | 04:32 |
29 | Final Quiz | 14:19 |
30 | Summary | 10:16 |
B | Section B. Planning, Budgeting and Forecasting | 18:24:06 |
1 | Strategic Planning | 03:48:45 |
1 | Strategic Planning Index | 01:45 |
2 | Story of the Mountain Man | 06:48 |
3 | Corporate Planning Objective | 05:30 |
4 | Strategic Planning | 08:32 |
5 | Quiz | 03:05 |
6 | Strategic Planning Process | 01:47 |
7 | Mission & Vision | 10:00 |
8 | Organisational Values and Culture | 06:19 |
9 | Goals and Objectives | 09:53 |
10 | Quiz | 09:43 |
11 | External Internal Environment | 10:52 |
12 | SWOT | 12:10 |
13 | PESTLE | 06:43 |
14 | P5F | 15:45 |
15 | 5C Analysis | 05:19 |
16 | Quiz | 06:47 |
17 | Formulating strategies | 10:40 |
18 | Porter's Generic Strategies | 18:10 |
19 | Focus Strategy | 04:05 |
20 | Contingency Scenario Planning | 06:01 |
21 | BCG Growth Share Matrix | 17:43 |
22 | Quiz Time 1 | 08:34 |
23 | Implementing strategies | 16:05 |
24 | Quiz Time2 | 17:06 |
25 | Summary | 09:23 |
2 | Budgeting Concepts & Methodologies | 03:26:34 |
1 | Introduction | 12:31 |
2 | Relationship between Planning, Budgeting and Performance Evaluation | 05:20 |
3 | Role of a Budget | 15:32 |
4 | Budget Factor | 08:00 |
5 | Budget Factor - Examples | 25:55:00 |
6 | Quiz | 09:38 |
7 | Budget Slack and Goal Congruence | 10:53 |
8 | Methods of Budget Preparation | 11:09 |
9 | Characteristics of a successful budgeting processes | 11:58 |
10 | Cost Standards | 10:15 |
11 | Developing Standard Costs | 17:15 |
12 | Quiz | 09:55 |
13 | Forms of Budgeting | 08:51 |
14 | Forms of Budgeting Continue | 24:55:00 |
15 | Final Quiz | 19:36 |
16 | Summary | 04:51 |
3 | Annual Profit Plan & Supporting Schedules | 04:42:03 |
1 | Types of Budget - Overview | 22:09 |
2 | Master Budget - Overview | 12:18 |
3 | Quiz | 10:40 |
4 | Operating Budget | 07:30 |
5 | Production Budget | 07:46 |
6 | Material and Labour Budget | 18:54 |
7 | Overhead Budget | 19:20 |
8 | COGS Budget | 11:22 |
9 | Selling, Distribution & Administration Budget | 07:16 |
10 | Multiple Budgets Exercise | 17:45 |
11 | Quiz 1 | 18:13 |
12 | Financial Budget | 06:47 |
13 | Cash Budget Examples | 13:09 |
14 | Cash Budget Exercise | 28:01:00 |
15 | Quiz | 05:47 |
16 | Master Budget Financial Statements | 05:48 |
17 | Budgeted F S Exercise | 31:58:00 |
18 | Master Budget Cash Flow Statement | 05:27 |
19 | Final Quiz | 25:24:00 |
20 | Summary | 06:29 |
4 | Top Level Planning & Analysis | 01:39:26 |
1 | Introduction | 04:06 |
2 | Definition and Purpose of Pro Forma FS | 10:10 |
3 | Preparation of Pro forma Financial Statements | 17:31 |
4 | Pro forma Statements and Dividend policy | 07:23 |
5 | Pro forma Statements - Example | 12:28 |
6 | Quiz | 10:43 |
7 | Compliance with Strategic Objectives | 19:19 |
8 | Sensitivity Analysis | 04:22 |
9 | Final Quiz | 06:15 |
10 | Summary | 07:09 |
5 | Forecasting Techniques | 04:47:18 |
1 | Forecasting Techniques - Introduction | 09:51 |
2 | Understanding Regression Analysis | 13:18 |
3 | Regression and Correlation | 12:23 |
4 | Regression Line | 17:57 |
5 | Regression Formulas | 13:32 |
6 | Computation of R, R2 and T-value | 20:02 |
7 | Quiz | 10:32 |
8 | Multiple Regression | 07:11 |
9 | Regression - Advantages and Limitations | 17:02 |
10 | Quiz | 15:50 |
11 | Learning curve analysis | 05:58 |
12 | Computation of LC | 15:35 |
13 | Assumptions, Advantages and Limitations of LC | 08:25 |
14 | Learning Curve - Exercises | 11:52 |
15 | Quiz | 09:09 |
16 | Expected Value of Random Variables | 08:41 |
17 | Computing Expected Value | 08:32 |
18 | Decision making criteria | 13:07 |
19 | Expected Value of Perfect Information | 07:42 |
20 | Expected Value Exercises | 15:15 |
21 | Benefits and Shortcomings of EV | 05:58 |
22 | Quiz | 05:35 |
23 | Final Quiz | 18:26 |
24 | Summary | 15:25 |
C | Section C:Performance Management | 09:40:04 |
1 | Variance Analysis | 03:46:25 |
1 | Introduction | 12:34 |
2 | Process of Variance Analysis | 09:49 |
3 | Static and Flexible Budget | 11:01 |
4 | Direct Material Variances | 27:04:00 |
5 | Quiz | 07:38 |
6 | Direct Labour Variances | 23:20 |
7 | Variable Overhead Variances | 07:34 |
8 | Fixed Overhead Variances | 29:42:00 |
9 | Quiz | 23:18 |
10 | Sales Variances | 17:00 |
11 | Quiz | 06:42 |
12 | Interrelationship between Variances | 02:39 |
13 | Variance Analysis for a service company | 01:48 |
14 | Final Quiz | 30:04:00 |
15 | Summary | 16:12 |
2 | Responsibility Centers and Segments | 03:09:47 |
1 | Introduction | 11:27 |
2 | Responsibility Centers | 10:27 |
3 | Responsibility Accounting | 08:29 |
4 | Performance Measures | 05:29 |
5 | Quiz | 07:45 |
6 | Segment Reporting | 13:08 |
7 | Allocation of Common Costs | 12:32 |
8 | Contribution Margin | 07:18 |
9 | Quiz | 18:16 |
10 | Transfer Pricing | 07:54 |
11 | Transfer Pricing Methods | 13:08 |
12 | Minimum and Maximum Transfer Pricing | 07:36 |
13 | Transfer pricing Examples | 12:29 |
14 | Quiz | 20:45 |
15 | Multinational transfer pricing | 09:54 |
16 | Final Quiz | 17:41 |
17 | Summary | 05:29 |
3 | Performance Measures | 02:43:52 |
1 | Introduction | 13:12 |
2 | Return on Investment | 14:42 |
3 | Drawbacks of ROI | 09:13 |
4 | Residual Income | 08:56 |
5 | Effect on Accounting Policies | 08:57 |
6 | Quiz | 20:00 |
7 | Story | 03:56 |
8 | Balanced Scorecard | 06:52 |
9 | Balanced Scorecard - Perspectives | 21:37 |
10 | Key Performance Indicators | 10:00 |
11 | Quiz | 06:46 |
12 | Customer Profitability and Product Profitability | 07:08 |
13 | Final Quiz | 22:49 |
14 | Summary | 09:44 |
D | Section D: Cost Management | 19:42:53 |
1 | Cost Concepts | 03:35:01 |
1 | Introduction | 01:14 |
2 | Overview of Cost Management | 07:03 |
3 | Cost Concepts | 03:33 |
4 | Basic Costing Terms | 17:42 |
5 | Kinds of Cost | 17:43 |
6 | Estimating Fixed and Variable Costs | 17:00 |
7 | Relevant and Irrelevant Costs | 10:57 |
8 | Cost Measurement Techniques | 16:38 |
9 | Quiz | 16:51 |
10 | Cost Accumulation Systems | 07:26 |
11 | Cost Flow | 06:26 |
12 | Statement of Costs | 09:00 |
13 | Statement of Costs - Example | 05:53 |
14 | Quiz 1 | 16:56 |
15 | Absorption and Variable Costing | 09:07 |
16 | Exercises | 16:50 |
17 | Advantages and Limitations | 06:41 |
18 | Quiz 2 | 06:48 |
19 | Final Quiz | 16:49 |
20 | Summary | 04:24 |
2 | Overhead Costs | 03:40:21 |
1 | Introduction | 11:14 |
2 | Overhead Rates of Absorption | 11:07 |
3 | Rates of absorption - Exercise | 07:34 |
4 | Quiz | 13:10 |
5 | Under or Over absorption | 04:56 |
6 | Accounting for Overhead Absorption | 21:05 |
7 | Accounting for Under/Over Absorption | 21:40 |
8 | Blanket rate vs Departmental rate | 17:14 |
9 | Quiz | 26:41:00 |
10 | Capacity Concepts | 08:25 |
11 | Shared Services Costs | 07:47 |
12 | Methods of Allocating Shared Services Costs | 11:54 |
13 | Allocating Multiple Support Department Costs | 05:42 |
14 | Step Down Method of Allocating Overheads | 03:03 |
15 | Reciprocal Method of Allocating Overheads | 09:45 |
16 | Exercises: Step Down Reciprocal | 09:19 |
17 | Quiz | 08:53 |
18 | Final Quiz | 14:16 |
19 | Summary | 06:36 |
3 | Costing Systems | 05:26:27 |
1 | Introduction | 00:23 |
2 | Costing Systems | 02:17 |
3 | Process Costing | 12:49 |
4 | Treatment of Losses | 14:27 |
5 | Exercises | 12:27 |
6 | Equivalent units | 19:01 |
7 | More Exercises | 12:32 |
8 | Quiz Time | 27:37:00 |
9 | Joint Products and By Products | 06:40 |
10 | Methods of Allocating Costs to Joint Products | 01:46 |
11 | Physical Measure Method | 05:18 |
12 | Relative Sales Value at Splitoff Point Method | 07:27 |
13 | Net Realisable Value Method | 05:25 |
14 | Constant Gross Margin Method | 05:51 |
15 | When to further process joint product | 07:15 |
16 | Exercises | 08:56 |
17 | Treatment of By Products | 20:30 |
18 | Quiz Time 1 | 19:00 |
19 | Activity Based Costing | 18:46 |
20 | Pros and Cons of ABC | 08:49 |
21 | Cost hierarchies | 13:23 |
22 | ABC Process | 07:27 |
23 | ABC in a Bank - Exercise | 07:33 |
24 | Quiz Time2 | 19:25 |
25 | Life Cycle Costing | 14:17 |
26 | Final Quiz | 22:14 |
27 | Summary | 24:52:00 |
4 | Supply Chain Management | 03:59:04 |
1 | What is SCM? | 24:57:00 |
2 | Lean Manufacturing | 15:07 |
3 | Waste in Manufacturing | 19:13 |
4 | Kanban | 17:08 |
5 | Quiz | 17:07 |
6 | Material Requirement Planning | 24:26:00 |
7 | Material Resource Planning | 31:01:00 |
8 | Theory of Constraints | 33:23:00 |
9 | Quiz | 12:42 |
10 | Capacity Levels | 23:12 |
11 | Final Quiz | 20:48 |
5 | Business Process Improvement | 03:02:00 |
1 | Introduction | 10:32 |
2 | Value chain activities | 20:07 |
3 | Competitive Advantage | 06:04 |
4 | Value Engineering | 07:50 |
5 | Process Analysis | 05:04 |
6 | Business Process Reengineering | 10:19 |
7 | Quiz | 08:47 |
8 | Kaizen | 16:36 |
9 | Activity Based Management | 06:40 |
10 | Total Quality Management | 12:46 |
11 | Cost of Quality | 13:54 |
12 | Benchmarking Process Performance | 13:54 |
13 | Best Practice Analysis | 04:25 |
14 | Quiz | 11:09 |
15 | Accounting Process Redesign | 10:16 |
16 | Final Quiz | 24:15:00 |
17 | Summary | 09:54 |
E | Section E: Internal Controls | 07:33:18 |
1 | Governance, Risk, and Compliance | 04:08:59 |
1 | Introduction | 08:55 |
2 | Understanding Risk | 14:58 |
3 | Internal Controls | 14:12 |
4 | COSO | 10:26 |
5 | Internal Control Components of COSO | 22:14 |
6 | Components and Principles of Internal Control | 08:19 |
7 | Quiz | 08:25 |
8 | Corporate Governance | 11:18 |
9 | Who is responsible for Internal Control? | 17:21 |
10 | Quiz | 08:42 |
11 | Types of Internal Control | 17:27 |
12 | Importance of Personnel Policies and Procedures | 05:32 |
13 | Segregation of Duties | 11:09 |
14 | Safeguarding Controls | 06:20 |
15 | Quiz | 15:02 |
16 | Sarbanes Oxly Act | 15:34 |
17 | Role of PCAOB IN Audit of Internal Controls | 08:48 |
18 | FCPA | 04:35 |
19 | External Auditors Reponsibilities | 10:16 |
20 | Quiz | 20:47 |
21 | Summary | 08:39 |
2 | System Control and Security measure | 03:24:19 |
1 | Introduction | 05:36 |
2 | Segregation of Accounting Systems | 04:31 |
3 | Threats to Information System | 20:35 |
4 | Information System Control | 30:51:00 |
5 | Application Control | 22:48 |
6 | Feedback, Feedforward and Preventive Measures | 04:21 |
7 | Storage Controls | 03:23 |
8 | Flow charts to access controls | 12:34 |
9 | Quiz | 17:03 |
10 | Internet Security | 18:22 |
11 | Business Continuity plan | 20:24 |
12 | Disaster Recovery Plan | 08:27 |
13 | Final Quiz | 19:18 |
14 | Summary | 16:06 |
F | Section F: Technology and Analytics | 09:01:41 |
1 | Information System | 02:05:28 |
1 | Introduction | 02:17 |
2 | Accounting Information System | 16:43 |
3 | AIS in Value Chain | 07:51 |
4 | AIS Cycle | 05:41 |
5 | Revenue Cycle | 04:05 |
6 | Expenditure and Production Cycle | 04:29 |
7 | Other Business Cycle | 06:29 |
8 | Quiz | 06:58 |
9 | Challenges of Financial and Non Financial System | 05:40 |
10 | Enterprise Resource Planning | 12:26 |
11 | Database Management System | 24:27:00 |
12 | Quiz | 04:12 |
13 | Enterprise Performance Management | 06:21 |
14 | Final Quiz | 10:04 |
15 | Summary | 07:45 |
2 | Data Governance | 02:01:28 |
1 | Introduction | 10:46 |
2 | COBIT by ISACA | 20:58 |
3 | Data Governance | 10:26 |
4 | Quiz | 06:14 |
5 | Stages of Data Life Cycle | 10:26 |
6 | Record Retention Policy | 09:37 |
7 | Quiz | 04:53 |
8 | Cyber Attacks | 12:01 |
9 | Controls for Cyber Attack | 22:24 |
10 | Final Quiz | 07:45 |
11 | Summary | 05:58 |
3 | Finance Transformation | 55:23:00 |
1 | Introduction | 02:55 |
2 | System Development life Cycle | 04:54 |
3 | Business Process Analysis | 11:00 |
4 | Robotic Process Automation | 11:24 |
5 | Artificial Intelligence | 14:52 |
6 | Cloud Computing | 21:10 |
7 | IaaS,PaaS & SaaS | 06:15 |
8 | Quiz | 08:31 |
9 | Blockchain | 14:36 |
10 | Smart Contracts | 05:02 |
11 | Final Quiz | 08:28 |
12 | Summary | 06:16 |
4 | Data Analytics | 02:59:22 |
1 | Introduction | 11:13 |
2 | Big Data | 09:20 |
3 | Attributes of Big Data | 07:13 |
4 | Relevance of Data | 14:26 |
5 | Data - a strategic asset | 11:07 |
6 | Quiz | 05:44 |
7 | Progression - from data to wisdom | 06:45 |
8 | Advantages and Challenges of Data Analytics | 07:14 |
9 | Business Intelligence | 10:40 |
10 | Data Mining | 09:53 |
11 | Process of Data Mining | 10:41 |
12 | Challenges of Data Mining | 06:47 |
13 | Structured Query Language(SQL) | 06:25 |
14 | Quiz | 05:53 |
15 | Analytical tools | 11:08 |
16 | Approaches to Understand Risk | 15:03 |
17 | Visualisation | 15:06 |
18 | Final Quiz | 08:08 |
19 | Summary | 06:36 |
US CMA Part2 Detailed Syllabus
Below are the details - Total Course duration for Part1 is 56 hrs (approx)
Sr No | Particulars | Time |
---|---|---|
A | Section A Financial Statement Analysis | 10:43:05 |
1 | 1.Basic Financial Statement Analysis | 4:15:05 |
1 | Introduction | 33:44 |
2 | Financial Ratio Analysis | 13:8 |
3 | Liquidity Ratios | 23:54 |
4 | Quiz | 17:41 |
5 | Solvency Ratio | 11:30 |
6 | Leverage Ratio | 18:46 |
7 | Leverage Ratios Example | 6:31 |
8 | Leverage and Risk | 6:50 |
9 | Capital Structure Ratio | 5:36 |
10 | Earnings Coverage Ratios | 10:58 |
11 | Quiz | 12:45 |
12 | Activity Ratios | 34:39 |
13 | Quiz | 19:1 |
14 | Limitations of Ratio Analysis | 4:37 |
15 | Final Quiz. | 23:59 |
16 | Summary | 11:26 |
2 | Profitability Analysis | 1:24:29 |
1 | Introduction | 20:49 |
2 | Return on Invested Capital Ratios | 16:58 |
3 | Basic EPS | 20:23 |
4 | Diluted EPS - Example | 9:56 |
5 | Quiz | 16:23 |
3 | Special issues | 5:03:31 |
1 | Introduction | 4:36 |
2 | Impact of Foreign Exchange Fluctuation | 14:13 |
3 | Reporting and Functional Currency | 7:8 |
4 | Impact of Foreign Subsidiary on FS | 10:46 |
5 | Quiz | 12:39 |
6 | Impact of Inflation on Ratios | 4:47 |
7 | Changes in Accounting Treatment | 8:30 |
8 | Quiz | 6:25 |
9 | Receivables Factoring | 3:18 |
10 | Earnings Quality | 8:28 |
11 | Quiz | 4:45 |
12 | Book Value and Market Value | 14:27 |
13 | Final Quiz | 18:19 |
14 | Summary | 5:10 |
Section B.Corporate Finance | 21:50:12 | |
1 | Risk & Return | 2:34:36 |
1 | Introduction | 15:31 |
2 | Basic Of Computation Return | 5:35 |
3 | Types of risks | 8:16 |
4 | Quiz | 8:50 |
5 | Measurement Of Risk | 16:47 |
6 | Portfolio Risk | 19:46 |
7 | Quiz | 7:13 |
8 | Diversification | 11:6 |
9 | Beta | 5:33 |
10 | Capital Asset Pricing Model | 5:5 |
11 | Quiz | 10:51 |
12 | Security Market Line | 16:26 |
13 | Final Quiz | 14:19 |
14 | Summary | 9:18 |
2.1 | Long Term Financial Management - Bonds,Stock & Valuation | 3:00:10 |
1 | Introduction | 20:2 |
2 | Bonds & Yield Curve | 10:31 |
3 | Yield Curve Theories | 16:26 |
4 | Uses of Yield Curve | 3:58 |
5 | Quiz | 9:17 |
6 | Basic features of bonds | 10:47 |
7 | Types of bonds | 8:33 |
8 | Advantages and disadvantages of bonds | 3:30 |
9 | Duration & bond interest rate sensitivity | 6:56 |
10 | Characteristics of bonds | 7:37 |
11 | Quiz | 6:7 |
12 | Bond value & market interest rate | 5:1 |
13 | Valuation of bond | 16:44 |
14 | Valuation of preference share | 4:53 |
15 | Earning Model Example | 0:1 |
16 | Two stage dividend discount model | 8:30 |
17 | Quiz Time | 9:28 |
18 | Comparable Valuation Model | 1:9 |
19 | Quiz | 15:37 |
20 | Summary | 15:3 |
2.2 | Long Term Financial Management - Derivative & Cost of Capital | 3:18:59 |
1 | Introduction | 12:51 |
2 | Forwards and futures | 12:56 |
3 | Long and Short positions | 4:10 |
4 | Quiz | 7:8 |
5 | Options | 24:23 |
6 | Exiting an Option | 6:16 |
7 | Factors affecting the value of an option | 13:46 |
8 | Hedging with Options | 8:23 |
9 | Swaps | 12:16 |
10 | Quiz | 14:4 |
11 | Cost of Capital | 6:36 |
12 | Cost of each component of Capital | 11:36 |
13 | Marginal Cost of Capital | 3:35 |
14 | Cost of Capital - Examples | 6:21 |
15 | Inflation, Interest Rates and Prices | 3:33 |
16 | Quiz | 10:24 |
17 | Other sources of Long term Financing | 10:11 |
18 | Final Quiz | 15:9 |
19 | Summary | 15:21 |
3 | Raising Capital | 2:55:14 |
1 | Introduction | 15:35 |
2 | Functions of Financial Markets | 5:25 |
3 | Market Efficiency | 8:38 |
4 | Quiz | 5:56 |
5 | Credit Rating Agencies | 10:25 |
6 | Investment Banks | 17:38 |
7 | Initial Public Offering and Secondary Offering | 2:30 |
8 | Quiz | 7:54 |
9 | Types of Dividend | 13:18 |
10 | Dividend Policy | 9:32 |
11 | Factors influencing Dividend Policy | 4:28 |
12 | Dividend Payment Process | 9:32 |
13 | Stock Purchase | 6:29 |
14 | Quiz | 20:48 |
15 | Insider Trading | 5:9 |
16 | Final Quiz | 16:52 |
17 | Summary | 15:5 |
4 | Working Capital Management | 4:32:56 |
1 | What is Working Capital | 15:50 |
2 | Operating and Cash Cycle | 5:37 |
3 | Permanent and Temporary Working Capital | 6:3 |
4 | Quiz | 14:1 |
5 | Cash Management | 6:44 |
6 | Speeding up collections | 15:23 |
7 | Slowing down disbursements | 4:55 |
8 | Marketable Securities | 6:53 |
9 | Baumol's EOQ Model | 13:58 |
10 | Miller Orr Cash Management Model | 3:22 |
11 | Quiz | 16:6 |
12 | Management of Accounts Receivable | 16:10 |
13 | Monitoring Accounts Receivable | 9:31 |
14 | Quiz | 17:23 |
15 | Management of Inventories | 8:1 |
16 | Economic Order Quantity | 11:52 |
17 | More Inventory Management Terms | 11:53 |
18 | Just in Time | 4:26 |
19 | Quiz | 12:41 |
20 | Spontaneous form of short term credit | 7:37 |
21 | Other Forms of Short Term Financing | 10:19 |
22 | Interest rates | 8:53 |
23 | Final Quiz | 23:25 |
24 | Summary | 21:53 |
5 | Corporate Restructuring | 2:25:41 |
1 | Corporate Restructuring | 5:4 |
2 | Mergers and Consolidation | 8:31 |
3 | Acquisitions | 12:33 |
4 | Advantages of Business Combinations | 6:10 |
5 | Quiz | 9:12 |
6 | Takeover Defences | 4:8 |
7 | Pre-Takeover Defenses | 12:49 |
8 | Post-Takeover Defence | 9:13 |
9 | Divestitures | 17:25 |
10 | Reasons for Restructuring | 9:45 |
11 | Synergies | 3:13 |
12 | Quiz | 14:23 |
13 | Valuation of a Business | 9:1 |
14 | Quiz | 6:3 |
15 | Summary | 18:11 |
6 | International Finance | 3:02:36 |
1 | Introduction | 12:36 |
2 | Foreign Currency Exchange Rates | 9:6 |
3 | Exchange Rate Basics | 6:50 |
4 | Quiz | 12:12 |
5 | Variable affecting Exchange Rates | 18:17 |
6 | Exchange Rate Risk | 8:12 |
7 | Managing Exchange Rate Risk | 18:14 |
8 | Quiz | 19:17 |
9 | International Diversification | 14:50 |
10 | Payment methods in International Trades | 10:41 |
11 | International Trade Financing Methods | 28:57 |
12 | Final Quiz | 12:23 |
13 | Summary | 11:1 |
Section C.Decision Analysis | 9:28:50 | |
1 | Cost/Volume/Profit Analysis | 2:37:32 |
1 | Introduction | 19:0 |
2 | Contribution Margin Ratio | 13:9 |
3 | Fixed Variable Cost | 15:24 |
4 | CVP Analysis Practise Problems | 19:16 |
5 | Quiz | 11:33 |
6 | CVP analysis with multiple Products | 13:37 |
7 | CVP analysis & Sensitivity | 16:44 |
8 | Indifference Point | 5:38 |
9 | Quiz | 11:44 |
10 | Benefits & Limitation of CVP analysis | 9:20 |
11 | Final Quiz | 14:36 |
12 | Summary | 7:31 |
2 | Marginal Analysis | 3:29:30 |
1 | Introduction | 18:55 |
2 | Understanding Relevance of Cost | 15:25 |
3 | Relevant Cost & Revenues | 15:1 |
4 | Exercise | 8:44 |
5 | Quiz | 14:11 |
6 | Shutdown Point | 10:52 |
7 | Add or Drop a Segment | 5:38 |
8 | Sell or Process Further | 12:45 |
9 | Exercise | 6:36 |
10 | Quiz | 9:21 |
11 | Special Order Pricing | 15:14 |
12 | Exercise | 9:3 |
13 | Limiting Factor | 10:5 |
14 | Quiz | 17:4 |
15 | Essay Question | 8:41 |
16 | Incomes Taxes and Marginal Analysis | 1:27 |
17 | Final Quiz | 23:32 |
18 | Summary | 6:56 |
3 | Pricing (Page 1279) | 3:21:48 |
1 | Introduction | 14:7 |
2 | Elasticity of Demand | 7:29 |
3 | Measuring Elasticity of Demand | 26:2 |
4 | Law of Supply | 8:11 |
5 | Quiz | 14:22 |
6 | Market Structure and Pricing | 15:20 |
7 | Long Run Pricing Strategy | 13:26 |
8 | New Product Pricing Strategy | 7:55 |
9 | Quiz | 10:43 |
10 | Target Costing | 8:28 |
11 | Value Engineering | 22:36 |
12 | Product Mix Pricing Strategy | 8:9 |
13 | Quiz Time | 9:59 |
14 | Other Consideration in Pricing | 4:36 |
15 | Final Quiz | 12:54 |
16 | Summary | 17:31 |
Section D.Risk Management | 2:41:35 | |
1 | Enterprise Risk | 2:41:35 |
1 | Introduction | 19:23 |
2 | Capital Adequacy | 17:19 |
3 | Risk Identification | 29:49 |
4 | Risk Response | 25:56 |
5 | Risk Monitoring | 9:19 |
6 | Quiz | 8:12 |
7 | Enterprise Risk Management | 14:33 |
8 | COSO ERM | 8:37 |
9 | Quiz | 5:48 |
10 | Benefits Of ERM | 5:29 |
11 | Final Quiz | 10:13 |
12 | Summary | 6:57 |
Section E.Investment Decisions | 5:31:33 | |
1 | Capital Budgeting Process | 2:15:18 |
1 | Introduction | 12:49 |
2 | Relevant Costs | 12:43 |
3 | Depreciation Tax Shields | 9:5 |
4 | Cash Flow in Capital Budgeting | 13:22 |
5 | Quiz | 15:44 |
6 | Effects of Inflation in Capital Budgeting | 16:9 |
7 | Pay Back Method | 9:5 |
8 | Quiz | 8:57 |
9 | Accounting Rate of Return | 8:37 |
10 | Final Quiz | 22:23 |
11 | Summary | 6:24 |
2 | Discounted Cash Flow Analysis | 3:16:15 |
1 | Investment Decisions | 6:50 |
2 | Net Present Value | 16:36 |
3 | Internal Rate of Return | 16:16 |
4 | IRR Example | 12:37 |
5 | Quiz | 15:50 |
6 | NPV Profile | 11:48 |
7 | Profitability Index | 18:10 |
8 | Capital Rationing | 4:27 |
9 | Capital Budgeting Exercise | 12:5 |
10 | Quiz | 17:21 |
11 | Risk Analysis in capital Investments | 8:37 |
12 | Sensitivity Analysis | 12:9 |
13 | Simulation Analysis | 5:0 |
14 | Quiz | 4:18 |
15 | Decision Tree Analysis | 9:38 |
16 | Final Quiz | 16:8 |
17 | Summary | 8:25 |
Section F.Professional Ethics | 5:29:20 | |
1 | Business Ethics | 0:42:13 |
1 | Introduction | 7:53 |
2 | Virtue vs Morality | 6:7 |
3 | Moral Philosophies | 12:35 |
4 | Factors Impacting Ethical Decision Making | 7:53 |
5 | Quiz | 4:44 |
6 | Summary | 3:1 |
2 | Ethical Considerations for MA and FM Professionals | 1:11:33 |
1 | Introduction | 15:59 |
2 | Ethical Standards | 12:53 |
3 | Resolution Of Ethical Conflict | 6:27 |
4 | Quiz | 9:5 |
5 | Fraud Triangle | 15:7 |
6 | Final Quiz | 7:9 |
7 | Summary | 4:53 |
3 | Ethical Considerations for the Organization | 3:35:34 |
1 | Introduction | 26:56 |
2 | FCPA Prohibits | 8:3 |
3 | Examples of improper travel & entertainment | 15:7 |
4 | SOX - Section 406 | 16:5 |
5 | Organizational Code Of Conduct | 36:19 |
6 | Ethics and Internal Control | 26:45 |
7 | Quiz | 8:37 |
8 | Monitoring Ethical Compliance | 23:56 |
9 | Group Think | 34:20 |
10 | Final Quiz | 12:36 |
11 | Summary | 6:50 |
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