Certified Management Accountant (CMA) Part II

Certified Management Accountant (CMA) Part II

شهادة المحاسب الإداري المعتمد - الجزء الثاني

Objectives

  • To analyze financial statements
  • To identify corporate finance practices
  • To identify the decision making process based on financial data
  • To prepare for the official CMAII exam

Topics

SU 1: Basic Financial Statement Analysis

  • Common-size and trend analysis
  • Ratio categories and interpretation

SU 2: Financial Ratios

  • Liquidity, solvency, activity, profitability, market ratios
  • DuPont analysis framework

SU 3: Earnings Quality

  • Revenue recognition and expense analysis
  • Earnings quality assessment
  • Benchmarking vs. industry averages

SU 4: Types of Securities

SU 5: Financial Markets and Financing

SU 6: Valuation Methods and Cost of Capital

  • WACC, CAPM, marginal cost of capital

SU 7: Working Capital Management

  • Cash management
  • Receivables management
  • Inventory management
  • Liquidity management strategies

SU 8: Corporate Restructuring, International Trade, and Exchange Rates

  • Mergers, acquisitions, leveraged buyouts, divestitures
  • International trade financing methods
  • Exchange rates: systems, calculations, and factors
  • Exchange-rate risk mitigation strategies

SU 9: CVP Analysis

  • Breakeven analysis
  • Contribution margin and target income calculations
  • Multi-product CVP

SU 10: Marginal Analysis

  • Make-or-buy decisions
  • Special order decisions
  • Resource allocation under constraints

SU 11: Pricing Analysis

  • Cost-plus and market-based pricing
  • Sensitivity and scenario analysis
  • Decision trees

SU 12: Enterprise Risk Management (ERM)

  • COSO ERM framework
  • Risk identification and assessment

SU 13: Risk Types and Mitigation

  • Market, credit, operational, legal, reputational risks
  • Hedging: forwards, futures, options, swaps
  • Insurance and diversification strategies

SU 14: Ethical Considerations for Professionals

  • IMA Statement of Ethical Professional Practice
  • Fraud triangle and fraud risk model
  • Ethical decision-making framework

SU 15: Ethical Considerations for the Organization

  • Ethical culture and corporate governance
  • Handling conflicts of interest
  • Corporate social responsibility

SU 16: Capital Budgeting

  • NPV, IRR, Payback, Discounted Payback, Profitability Index
  • Conflicts among methods
  • Inflation and uncertainty in investment analysis

SU 17: Post-Audit of Capital Projects

  • Evaluation of investment effectiveness
  • Lessons learned and performance review

Trainer

Firas Abu Qtaish

Firas Abu Qtaish joined Ritaj’s team in 2015. As a certified professional and a financial manager, Firas has a wealth of experience in training groups on specific financial topics ranging between analysis and certification.

Prior to stepping into the training field, Firas chose to build and strengthen his knowledge in particular areas such as budget policies, compliance, and reviewing and interpreting accounting and financial management policies, procedures, standards and statutes.

With his current position as Head of Risk Management at Palestine Investment Bank and a previous position at AB Invest – the investment arm of Arab Bank Palestine, Firas has shaped his training approach by linking theory with practice, using actual case studies from the Palestinian economy and relating them to the international standards of professional certification. He holds the CMA, CIA, CRMA, GRCP and GRCA credentials, and is a certified financial advisor licensed by the Palestine Capital Market Authority.

For more information

To learn more, fill the following form (English or Arabic) and a training consultant will call you:

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