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Daniel Couri
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Decks in this class (17)
Special Cards
Eup units started and completed a...,
Taxes interperiod tax allocation,
Eup logic fifo and wam 3 situations
40
cards
Chapter 1 - External Financial Statements and Revenue Recognition
Off balance sheet financing examples,
Treasury stock accounting,
Cogs for retailer vscogs for manu...
15
cards
Chapter 2 - Investments and Short Term Assets
Receivable,
Factoring receivables,
Receivables balances formula
12
cards
Chapter 3 - Measurement, Valuation and Disclosure (Long Term Assets)
Depreciable base and historical cost,
Depreciation methods units of out...,
When to capitalize interest for a...
22
cards
Chapter 4 - IR
3 main concepts of ir,
6 capitals of ir,
Guiding principles how info is pr...
6
cards
Chapter 5 - Cost Mgmt Concepts
Prime cost vs conversion cost,
Non manufacturing cost,
Absorption costing external repor...
10
cards
Chapter 6 - Cost Accumulation Systems
Inventory from manufactured recap,
Eup steps,
Eup logic fifo and wam 3 situations
4
cards
Chapter 7 : Cost Allocation Techniques
The difference between operating ...,
Methods to allocate joint costs,
Mbo
3
cards
Chapter 8: Operational Efficiency and Business Process Performance
5ps from porter 5 forces scepipor...,
Value chain primaryvssupport,
Toc steps
15
cards
Chapter 9: Analysis, Forecasting and Strategy
Balance scorecard goal and 4 pers...,
Bcg model list sbus,
Sensitivity analysis
3
cards
Chapter 10 - Budgeting
Planning and evaluation process,
Top down vsbottom upbudgeting,
Time frames of budget
18
cards
Chapter 11 - Cost & Variances
Management by exception,
Static budget variance,
For substitutable inputs one can ...
9
cards
Chapter 12 - Responsibility Accounting and Performance Measures
Responsibility centers,
Performance measure for investmen...,
Segment margin considerationvssho...
8
cards
Chapter 13 - Corporate Governance
Corporate governance major compon...,
Role of the board,
Role of mgmt
21
cards
Chapter 14 - Controls and Security Measures
Primary vs secondary controls,
Time based classification,
Financial vs operating controls
30
cards
Chapter 15 – Information Systems and Data Governance
Manangement information system an...,
An accounting information system ...,
Database
20
cards
Chapter 16 - Systems Development and Data Analytics
Phases of a system development li...,
Program change control,
End user computing limitations
14
cards
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CMA Part 1
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