PART 1： Business Analysis
1. Microeconomics
1.1 Demand
1.2 Supply
1.3 Market Equilibrium and Pricing
1.4 Production and the Costs of Economics Resources
1.5 Market Structure
1.6 Antitrust
2. Macroeconomic
2.1 GDP and Business Cycles
2.2 Keynesian （Fiscal） Economics
2.3 Money and the Economy
2.4 Unemployment， Inflation， Government， and Economic Growth
3. International Business Environment
3.1 Advantages of Trade
3.2 Trade Barriers
3.3 Foreign Currency Rates and Markets
3.4 Balance of Payment
3.5 International Institutions and Agreements
4. Risk Assessment and Internal Control
4.1 Control Environment
Elements of Control environment
Board of directors
Audit committee
4.2 Control procedures
Management control objectives
Safeguarding assets
Reconciliation of recorded accountability with assets
Compensating controls
Audit risk control
Fraud
4.3 Foreign corrupt practices act
4.4 System controls
Classification of controls
Organizational and operating controls
Program development and documentation controls
Hardware controls
Access controls
Application controls
Auditing
Internet security
Malicious software
Network attacks
Intrusion detection systems（IDS）
5. Internal Auditing
5.1 Nature of internal auditing
Internal audit function
Independence and objectivity
5.2 Scope of internal auditing services
Consulting services
Process engagement
Program-results engagements
Due diligence engagement
Environment auditing
Quality engagements
Information security
Assessing and reporting on control processes
Control self-assessment
Regulatory compliance programs
Coordination of internal and external audits
Privacy engagement
Third parties
Contract engagements
5.3 Detection and prevention of fraud
Deterrence
Investigation
Reporting
Detection
5.4 Operational auditing
5.5 Internal audit reports
5.6 Flowcharting
6. Decision Making Under Uncertainty
6.1 Probability
6.2 Expected Value
7. Linear Programming（线性规划）
8. Other Quantitative Methods
8.1 Network analysis （project scheduling）
Gantt charts or bar charts
Program evaluation and review technique （PERT）
Critical path methods
8.2 Forecasting
Correlation analysis（相关性分析）
Regression （least squares ） analysis（最小二乘数法）
Exponential smoothing（指数平滑）
Learning curves
8.3 Simulation and sensitivity analysis
9. The Accounting Standard-Setting Environment
9.1 External financial statement： users and their needs
9.2 Basic financial statements
9.3 Development of accounting standards
9.4 Limitations of financial statement information
9.5 Audit reports
10. Financial Statement Analysis
10.1 Ratio analysis
10.2 Limitation of ratio analysis
10.3 Comparative analysis
10.4 Effects of changing price levels
PART2 CMA －Management accounting and reporting
1. Cost and managerial accounting terminology
2. Process costing and overhead
2.1.1 Process costing（分步成本法）
2.1.2 Equivalent units of production（产品成本份额）
2.1.3 Overhead allocation
3. Other product costing topics
3.1 Activity-Based-Costing （ABC）
3.2 Service cost allocation
3.3 Job-order costing
3.4 Other cost accumulation systems
4. Cost behavior
4.1 Cost-volume-profits（CVP） analysis
4.2 Variable and absorption costing（变动成本法和全部成本法）
4.3 Joint products and by-products
5. Budgeting
5.1 Budgeting
5.2 Types of budgets
5.3 Budget reports
5.4 Flexible vs. fixed budgets
5.5 Other budgeting concepts
6. Quality， the balanced scorecard， and control
6.1 Quality consideration（total quality management）
6.2 Benchmarking
6.3 The balanced scorecard
7. Standard costs and variance analysis（标准成本和差异分析）
7.1 Standard costs and variance
7.2 Direct materials variance
7.3 Direct labor variance
7.4 Overhead variance
7.5 Variances in the ledger accounts
7.6 Sales variances
8. Responsibility accounting（责任会计）
8.1 Responsibility centers
8.2 Contribution approach
8.3 Performance measurement
8.4 Transfer pricing
8.5 Common costs
9. Information systems I
9.1 Systems overview
9.2 Systems development and design
9.3 Computer software
9.4 Basic data structures
10. Information systems II
10.1 Processing modes
10.2 Databases
10.3 Data communications and network
10.4 Electronic commence
10.5 Artificial intelligence（人工智能）
11. Conceptual framework
11.1 Conceptual framework underlying financial accounting
11.2 Recognition issues
11.3 Assumptions ，principles and limitations
12. Financial statements
12.1 Users of financial statements
12.2 Balance sheet
12.3 Income statement
12.4 Statement of cash flows
12.5 Selected disclosures
13. Current assets and investments
13.1 Cash， cash equivalents and marketable securities
13.2 Receivables
13.3 Inventory
13.4 Investment （Current and Long-term）
14. Long-lived assets
14.1 Property， plant and equipment
14.2 Intangible assets
15. Liabilities
15.1 Current liability， accruals and deferred revenues
15.2 Contingent liability and commitments
15.3 Long-term liabilities
16. Liabilities-special issues
16.1 Lease
16.2 Pensions and other postretirement benefits
16.3 Deferred income taxes
17. Equity
17.1 Equity
17.2 Issuance and retirement of stock
17.3 Dividends
17.4 Retained earning entries
17.5 Accounting for treasury stocks
17.6 Stock rights
18. Other income items
18.1 Discontinued operations
18.2 Extraordinary items
18.3 Accounting changes
18.4 Earnings per share（EPS）
18.5 Early extinguishment of debt
18.6 Foreign currency issues
18.7 Other reporting items
19. Other reporting issues
19.1 Business combinations
19.2 Accounting for business combinations
19.3 Consolidated financial statements
19.4 Segment reporting
19.5 Derivatives and hedging（衍生工具和套期）
20. SEC requirements and audit committees
20.1 The SEC and its reporting standards
20.2 The annual report
20.3 Audit reports
20.4 The audit committee and Sarbanes-Oxley
PART2 CFM-Corporate financial management
1. The accounting standard-setting environment
2. Working capital policy and management
3. Long-term capital financing
4. Financial markets and interest rates
5. Investment banking and commercial banking
6. Financial statement analysis
7. Business combination and restructuring
8. Risk management
9. External financial environment
10. Employee benefit plans and deferred taxes
PART 3 Strategic management
1. Strategic planning
1.1 Nature of strategic planning process
1.2 Structure analysis of industries
1.3 Planning premises and objectives
1.4 Programs and budgets
1.5 Types of plans and general principles
1.6 Planning aids and pitfalls
2. Manufacturing paradigms and process performance
2.1 The nature of strategic planning and control
2.2 Strategic planning and control techniques
2.3 Surveillance of control systems
2.4 Quality considerations
2.5 Benchmarking
2.6 Multiple measures of performances
3. Working capital finance
3.1 Financial management
3.2 Cash management
3.3 Marketable securities management
3.4 Receivables management
3.5 Inventory management
3.6 Short-term credit
4. Capital structure finance
4.1 Financial ratios to evaluate capital structure finance
4.2 Sources of long-term financing
4.3 Dividend policy
5. Risk and return
5.1 Investment risk
5.2 Derivatives and hedging
5.3 Financing risks
6. Decision analysis
6.1 The decision-making process
6.2 Decision-making and marginal analysis
6.3 Pricing
7. Cost-Volume-Profit analysis
7.1 Cost-Volume-Profit analysis
7.2 Applications
8. Capital budgeting
8.1 Capital budgeting process
8.2 Present value and future value
8.3 Capital budgeting methods
8.4 Risks
9. Strategic role of marketing
9.1 Marketing strategies
9.2 Business portfolio concepts
9.3 Globalization and industry structure
9.4 Global marketing issues
10. The marketing basic
10.1 The marketing process
10.2 Managing marketing information
10.3 Customer value and relationship management
10.4 Marketing communication
10.5 Segmentation， targeting， and positioning
10.6 Products and services
10.7 Distribution channels
10.8 Pricing decisions
PART 4： Business applications
1. Organizational theory I
1.1 Overview of management
1.2 The organizing process
1.3 Departmentalization
1.4 Line and staff relationships
1.5 Span of control
1.6 Essay questions
2. Organizational theory II
2.1 Centralization and Decentralization
2.2 Group
2.3 More on organizational theory
2.4 The decision-making process
2.5 Essay questions
3. Motivation and the directing process
3.1 Individual and group dynamics
3.2 Motivation
3.3 Leadership
4. Motivation and the managing
4.1 Management and organizational development
4.2 Managing human resources
4.3 Essay questions
5. Communication
5.1 Nature of communication
5.2 Problems in communication
5.3 Listening an other forms of communication
5.4 Negotiation and conflict management
6. Behavioral issues
6.1 Goal congruence
6.2 Authority and responsibility
6.3 Development of budget and standards
6.4 Performance feedback
6.5 Controllability
6.6 Common costs
6.7 Flexible vs. static budgets
6.8 Multiple measures of performance
7. Ethics
7.1 Ethics
7.2 Codes of ethical conduct
7.3 IMA code of ethics
7.4 Conflict of interest
7.5 Legal aspects of social responsibility
8. Business applications from CMA exam part 1
9. Business applications from CMA exam part 2
10. Business applications from CMA exam part 3
