What subjects do you need to take for the Management Accountant exam? How is it all arranged?

There are only two subjects in the CMA exam for management accountants, namely P1 - Financial Planning, Performance and Control (mainly internally, optimizing business management); P2 - Financial Decision-making (mainly external, responsible for the strategic expansion of the enterprise and participation in external business decision-making), the exam involves the knowledge system of accounting, management, strategy, marketing, finance and other aspects, as follows:

P1 - Financial Planning, Performance and Control includes: Aexternal financial reporting decisions (15%); b.

Planning, Budgeting and** (30%); c.performance management (20%); d.cost management (20%); e.

Internal control (15%).

P2 - Financial Decisions include: AFinancial statement analysis (25%); b.

Corporate Finance (20%); c.decision analysis (20%); d.risk management (10%); e.

investment decisions (15%); f.Work ethic (10%).

The two courses are closely linked. For example, P1 External Financial Statement Decision-making and P2 Financial Report Analysis; P1 Internal control is closely linked to P2 risk management and ethics, and P1 cost management is closely linked to P2 decision grading.

There are two subjects in the CMA exam: Part 1 - Financial Planning, Performance and Control and Part 2 - Financial Decision Making. If the career development direction of management accountants in the future is corporate financial manager, CFO, etc., the sooner the CMA certificate is obtained, the more beneficial it is.

Mr. Zhang believes that management accountants are members of the cross-functional management echelon, and they can achieve the goals of the organization and create value for the organization by managing resources, business activities and personnel. Management accounting is a profession that requires passing a certification process and adhering to ethical standards. Management accountants are trained professionals.

There are two sections of CMA, namely P1 and P2, and their details are as follows:

The main content of P1 is financial planning, performance and control, which includes: external financial reporting decision-making, planning, budgeting and **, performance management, cost management, internal control and other 5 parts, which occupy % respectively. P1 is mainly aimed at the internal operation of the enterprise, improving the internal competitiveness and overall performance, helping the enterprise reduce costs, increase profits, and thus improve performance.

In other words, P1 is mainly to seek inward and improve the operational ability of the enterprise.

P2 is mainly financial decision-making, which includes: financial report analysis, corporate finance, decision analysis, risk management, investment decision-making, professional ethics and other six parts, which occupy six parts of the content respectively. P2 is mainly aimed at how to maximize profits in the capital market and ask for profits from the outside

Corporate finance (investment, financing, holding), risk management, decision analysis. It is how to regenerate the money after the company makes money. In other words, P2 is mainly looking outward for greater development.

Note: 1. There are two subjects in the CMA exam, and two subjects must be passed within three years after paying the exam admission fee, otherwise the subjects that you pass for the first time will be invalid and you need to retake the exam. Once you have passed all the CMA exam subjects and accumulated enough work experience, the validity period of the CMA certificate will be lifelong!

2. The setting of the CMA exam subjects (knowledge system) for certified management accountants is theoretical, practical and operable, rather than test-taking. It can reflect the requirements of the current business environment for comprehensive financial management capabilities. At the same time, because of the breadth and depth of knowledge involved, it is widely known as mini-MBA in the industry.

1.Junior Title (Assistant Accountant).

2.Intermediate title (Accountant).

Certified Public Accountant).

4.Asset Appraiser.

5.Internal Auditor.

6.International Financial Manager.

7.Senior Accountant.

8.Certified Tax Agent.

9.Auditors.

10.Economist.

11.**Qualification certificate.

Employment direction of financial management major: accounting, cashier, payable accounting, accounts receivable, general ledger accounting, financial assistant, financial manager, budget specialist, cost accounting, financial analysis, risk control supervisor, internal audit supervisor, financing supervisor, capital supervisor, tax supervisor, internal audit supervisor, audit manager, statistics supervisor, financial analysis manager, financial planning manager, etc.

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1. Registration conditions for management accountants.

1. Have a college degree or above recognized by the national education department (including students);

2. Technical secondary school degree, with more than 3 years of work experience in finance, management, statistics, computer, engineering and other positions in enterprises, administrative institutions;

3. Personnel who have obtained accounting, auditing, statistics, computer, engineering and other economic and management certificates.

Note: Any of the above items is sufficient.

2. Management Accountant Examination Subjects.

The subjects of the CMA exam are Part 1 "Financial Planning, Performance and Analysis" and Part 2 "Strategic Financial Management". The duration of the subject test is 4 hours, the Chinese test is conducted in the form of a closed-book written test, and the English test is conducted in the form of a closed-book computer-based test.

The CMA Chinese test is a closed-book written test, and the examination room provides paper, pencil and calculator, and candidates do not need to bring their own; The CMA English test is a closed-book computer-based test.

The question type of the exam is 100 multiple-choice questions + 2 situational questions (each situational question contains 5-7 small questions), with 75% (375 points) and 25% (125 points) for situational questions.

Comparison between Management Accountant and Intermediate Accountant:

From the perspective of the recognition of the two, CMA is an international certificate, recognized by 180 countries in the world, known as "mini-MBA", which is the international certification of a new generation of financial managers. The intermediate accounting title is a guarantee for the appreciation and salary increase of financial personnel in China, and a way to improve personal business ability.

If we look at the definition of the two alone, the American certified management accountant looks at the problem from the perspective of management, helps the enterprise to make decisions and analysis, looks at the problem with a long-term vision, and creates value for the enterprise.

The intermediate accountant is to fill in vouchers and prepare statements for enterprises, which is just a process of recording. For those who are new to financial work, it is still very suitable to apply for intermediate accountants, but for some financial personnel or corporate managers who plan to transform into management, applying for CMA is a better choice.

The above content reference: Encyclopedia - China Management Accountants.

Management Accountant Registration Requirements: 1. Have a college degree recognized by the national education department; 2. Hold a bachelor's degree certificate recognized by the Ministry of Education; 3. Hold a certified public accountant certificate or a senior accountant certificate; 4. Hold a master's and doctor's degree certificate recognized by the Ministry of Education.

Management Accountant Exam Subjects: "Financial Planning, Performance and Analysis" and "Strategic Financial Management", the exam duration is 4 hours, the Chinese exam is conducted in the form of a closed-book written test, and the English exam is conducted in the form of a computer-based test, and two courses are passed in three years.

The application conditions for management accountants are relatively relaxed at the elementary level, relatively strict at the intermediate level, and more demanding at the senior level. Junior CNMA: full-time college degree or above, or 2 years of work experience, with a professional title certificate.

Intermediate CNMA: college (full-time and part-time) education + 2 years of junior CNMA + more than 5 years of graduation. Advanced CNMA:

Intermediate CNMA for one year, or provincial and ministerial leading talents, or holding senior accounting titles, etc.

For more information about the management accountant examination, it is recommended to consult Hengqi Education. Hengqi Education covers a series of courses such as accounting title and qualification certification, accounting practice induction, accounting practice promotion, accounting ability certification and so on. The accounting ability certification series courses train students to obtain the financial field skills recognition recognized by the Vocational Skills Appraisal Center of the Ministry of Human Resources and Social Security, and help students quickly pass the national computer information high-tech examination while gaining practical ability.

Click here to learn more about the requirements for applying for the accounting exam

Part-time MBA application requirements.

The following conditions must be met to apply for the MBA:

1) Citizens of the People's Republic of China.

2) Support the leadership of the Communist Party of China, be willing to serve socialist modernization, have good moral character, and abide by discipline and law.

3) The physical health condition meets the physical examination requirements stipulated by the state and the enrollment unit.

4) Candidates must meet one of the following academic qualifications:

Those who have 3 or more years of work experience after graduating from university;

or those who have 5 or more years of work experience after obtaining a nationally recognized higher vocational college diploma and have reached the same academic ability as university graduates;

or those who have obtained a master's degree or doctoral degree and have 2 or more years of work experience.

Candidates should note that the number of years of work experience required for applicants with different academic qualifications in the application conditions refers to the time from obtaining the graduation certificate (generally referring to July of each year) to being admitted to school (generally referring to September of each year). 3 years after graduating from university and 5 years after graduating from junior college.

There are two subjects in Management Accountant, namely Financial Reporting, Planning, Performance and Control and Financial Decision Making.

Management accountants are divided into multiple-choice and short-answer questions, of which there are 100 multiple-choice questions and 2 short-answer questions, and each short-answer question has 5 7 small questions. The CMA exam is divided into two sessions, one in the morning and one in the afternoon, and the times are as follows: CMA takes P1 subjects in the morning.

The Management Accountant (CMA) exam subjects are divided into two subjects, namely P1 Financial Reporting, Planning, Performance & Control, and P2 Financial Decision-making. The new 2020 syllabus changes the subject title to: P1 Financial Planning, Performance and Analysis; P2 Strategic Financial Management.

The subjects of the Management Accountant MAT Certificate Examination of the China Association of Chief Accountants can be divided into six categories, and there are a total of six subjects for the primary examination:

1. Professional ethics in management accounting;

2. Introduction to Management Accounting;

3. Budget practice;

4. Cost management;

5. Budget practice;

6. Cost practice.

The subjects to be taken for management accountants are as follows:

1. The subjects of the primary management accounting examination are "professional knowledge level", including "management accounting professional ethics", "introduction to management accounting", "budget practice" and "cost management", and combine them into a comprehensive test paper, mainly multiple-choice questions and multiple-choice questions, with a full score of 100 points and a passing score of 60 points.

2. The subjects of the intermediate management accounting examination are "Professional Knowledge Level" and "Management Accounting Case Report Writing", including "Decision Analysis", "Risk Management", "Performance Management", "Responsible Accounting", "Management Accounting Professional Ethics" and "Management Accounting Professional Ability".

3. The subjects of the Advanced Management Accounting Examination include "Advanced Management Accounting Comprehensive" and "Advanced Management Accounting Case Report Writing".

Data Extension:

Since the Zhou Dynasty, China has had a special accounting official position, which is in charge of financial work such as tax loss and tax loss, money and silver expenditure, and conducts monthly calculations and annual meetings. That is to say, the monthly sporadic calculation is calculated, and the annual total calculation is the meeting, and the two together become the term accounting.

The so-called accounting is to unify the various economic operations useful to the enterprise into monetary units of measurement, and provide economic information that reflects the financial status and operating results of the enterprise through a series of procedures such as bookkeeping, accounting, and reporting.

Accounting is an economic management activity that uses currency as the main unit of measurement and sales to continuously and systematically and comprehensively reflect and supervise the economic activities of enterprises, government agencies, or other economic organizations by using special methods. Specifically, accounting is the accounting and supervision of the economic activities of a certain entity, and providing accounting information to relevant parties.

The first thing to do every month is to register the accounting voucher according to the original voucher, and then prepare the account summary table at the end of the month or regularly to register the general ledger, and register the sub-ledger according to the accounting voucher for each transaction.

At the end of the month, it is necessary to pay attention to the withdrawal of depreciation, amortization of expenses to be amortized, etc., and if the start-up expenses of a new enterprise are transferred to the expenses in the first month. The entries for depreciation are debit: administrative expenses or manufacturing expenses, and credit:

Accumulated depreciation, this depreciation amount is calculated based on the original value, net value and service life of fixed assets. The tax and surcharge to be withdrawn at the end of the month are determined by the local tax authority.

At the end of the month, after the account summary table is compiled, two entries are prepared. The first entry: transfer the total amount of profit and loss accounts to the profit of the current year, debit:

Main business income, credit: profit for the year. Second entry:

Borrow: Profit for the year, Credit: Cost of Principal Business.

Management accountants take two subjects: "P1 Financial Planning, Performance and Analysis" and "P2 Strategic Financial Management".

1. The management accountant examination is divided into a primary examination and an intermediate examination, and the examination subjects are as follows:

1. The subjects of the primary management accounting examination include "Professional Ethics of Management Accounting", "Introduction to Management Accounting", "Budget Practice" and "Cost Management", and the four subjects are combined into a comprehensive test paper, with a full score of 100 points and a passing score of 60 points.

2. The subjects of the intermediate management accounting examination include "Decision Analysis", "Risk Management", "Performance Management", "Responsible Accounting", "Management Accounting Professional Ethics" and "Management Accounting Professional Ability", which are mainly divided into professional knowledge level examination and ability level examination.

2. Precautions for the Management Accountant Examination:

1. Management accounting is a branch of enterprise accounting that is separated from the traditional accounting system, juxtaposed with financial accounting, and focuses on making optimal decisions, improving operation and management, and improving economic benefits. To register for the CMA exam, you need to register as an IMA member, and you need to pay an initial registration fee, which is only required to be paid once.

2. The CMA exam fee includes the first registration fee for IMA members, the annual fee for IMA members, the CMA exam admission fee and the CMA exam fee. Candidates can only register for the exam after paying the exam access fee, and candidates need to pass 2 exams within 3 years after paying the CMA exam access fee.