Copyright 2006 The Society of Management Accountants of Canada All rights reserved. No part of this manual may be reproduced in any form without the permission of the copyright holder.
Entrance Examination Syllabus Reference Material
Introduction
The purpose of this reference material is to assist you in reviewing your technical knowledge of selected topics listed in the CMA Entrance Examination Syllabus. The questions illustrate the range in type and depth of knowledge that may be tested in CMA Entrance Examination questions, but they do not represent simulations of the style and composition of CMA Entrance Examination questions. This material contains a selection of problems and cases as well as their solutions, most of which focus on a few related topics. Some, however, are teaching cases that integrate several Syllabus topics. You are cautioned that the set of illustrative questions in this material does not cover the entire range of Syllabus requirements. It would be a mistake to conclude that in the next CMA Entrance Examination the omitted topics are less important or less likely to occur than any other.
CMA Canada
1
Entrance Examination Syllabus Reference Material
Index of Review Questions by Syllabus Topic
FA = financial accounting MA = management accounting CF = corporate finance Question Number Accounting in not-for-profit organizations (FA)
City Youth Services 19 7 25 26 3 9 10 15 26 28 20 22 6 7 27 30 8 15 28 3 27 11 12 30 2 7
Activity-based costing (MA)
Shanks Golf School
Budgeting (MA)
Software Corporation Amos Police Force
Capital budgeting (MA)
Lupizan Inc. Vancouver Excavation Limited Cedar Electronics Limited Windsor Co. Ltd. Amos Police Force Harvard Industrial Tools Inc.
Conceptual framework (FA)
Harburg Ltd. The Wholesalers Group Inc.
Contribution margin analysis (MA) Paradox Manufacturing Limited Shanks Golf School Epic Ltd. Worldtech Cost behaviour