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
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Sample CMA Entrance Examination — 2000 CFX TECHNOLOGIES INC. BACKGROUNDER INTRODUCTION CFX Technologies Inc. (CFX) was established recently as a holding company to oversee the activities of Rubicon Inc. and Customplex Inc.‚ two related high-technology companies which have a September 30 year end. Ted Wismer holds 70% of the CFX stock through Wismer Investments Inc.‚ while Putnam Investment Corporation Inc. and Salinger Investment Corporation Inc.‚ two venture capital companies‚ each hold
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| | | | | MODULE 1‚ ASSIGNMENT 1 Coast4Life Inc. (C4L) | February 15‚ 2013 | | Candidate Assessment Form | Candidate: | 1085889 | AE: Above Expectations ME+: High Meets Expectations ME: Meets Expectations ME-: Low Meets Expectations BE: Below Expectations NA: Not Attempted Assessment: | ME- | Length of Response: Word Count: Within the limit – The limit is 750 words (introduction‚ body and conclusion only). Appendices: Within the limit – The limit is 5 pages
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reflect any changes to CONTRACTOR’s documented quality system. 35.5 CONTRACTOR’s documented quality system shall provide for the issuance of a "Stop Work" order by CONTRACTOR or CMA at any time during the Work‚ when significant adverse quality trends and/or deviations from the approved Quality Assurance Plan are found. 35.6 CMA reserves the right to perform Quality Assurance Audits of CONTRACTOR’s approved Quality Assurance Plan‚ including Subcontractors and Subsubcontractors‚ at any stage of the Work
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© Copy Right Reserved Institute of Certified Management Accountants of Sri Lanka May 2013 Examination Integrative Case Study (ICS - 405) Instructions to candidates: The Integrative Case Study (ICS - 405) of May 2013 Examination comprises of two scenarios; Scenario I‚ Scenario II and the Question paper. Scenario I Scenario I is provided in this web site and has information about the company and industry‚ on which the question paper will be based. This is not allowed in the examination hall
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Q5 How the CML is derived? The line of possible portfolio risk and return combinations given the risk-free rate‚ risk and return of a portfolio of risky assets is referred to as the capital allocation line (CAL). A simplifying assumption underlying modern portfolio theory is that investors have homogeneous expectations‚ i.e.‚ they all have the same estimates of risk‚ return‚ and correlations with other risky assets for all risky assets. Under this assumption‚ all investors face the same efficient
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CMA T7SBQ1 Pinafore Ltd manufactures and sells a single product. The budgeted profit statement for this month‚ which has been prepared using marginal costing principles‚ is as follows (a) Prepare in full a budgeted profit statement for this month using absorption costing principles. Assume that fixed production overhead costs are absorbed using the normal level of activity. (b) Prepare a statement that reconciles the net profit calculated in (a) with the net profit using marginal costing.
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CMA PROGRAM Edsa Shangrila‚ Mandaluyong City TAYLOR CORPORATION (A case study in Strategic Objectives) SUBMITTED BY: GENERATION M. I. Prepared by: Belen‚ Rhean C. Members: Agulan‚ Jona Shane Alcazar‚ Crizelda Chan‚ Gwendolyn Larcena‚ Andrew Garces‚ Racquel Salamat‚ Arlenie Yee‚ Winston 9-May-15 Over-all Given: Investment : $ 500‚000.00 Market Share: 20 % Current Operational Cash - Based Revenue & Cost Current Sales @ $ 100 per units $ 1‚000‚000.00 Less: Volume- related variable cost (500‚000
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volunteered for. In addition‚ training may be erratic and inconsistent‚ and volunteer motives may be self-serving. This assignment is based on a short case entitled Middletown Community Centre (MCC)‚ a not-for-profit organization (Appendix 1). In this assignment‚ candidates have an opportunity to discuss the critical issues faced by the MCC. This case presents several financial reporting issues‚ and it is difficult to decide how to meet the needs of the various financial statement users. The implications
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CMA DEFINITIONS-PART2: Why to look at financial statements? • It helps to analyze trends in data and operating results. • Trends are important because they may point to basic changes in the nature of the business. • With the use of ratios they help to evaluate a company’s past performance and are useful in projecting its financial future and also reflects a company’s performance compared to industry averages. Why ratios advantageous? • Measurement of economic events and transactions and
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