Wiley CMAexcel Learning System Exam Review 2015, Participant Guide, Part 2

Financial Decision Making

Inhaltsverzeichnis

Acknowledgments of Subject Matter Experts ix
For the Student xi
Session 1 1
Section A: Financial Statement Analysis 8
Topic 1: Basic Financial Statement Analysis 9
Topic 2: Financial Ratios 12
Topic 3: Profi tability Analysis 32
Session 2 45
Session 2 Exercise 47
Topic 4: Special Issues 56
Session 3 71
Section B: Corporate Finance 72
Topic 1: Risk and Return 73
Session 3 Exercise 87
Topic 2: Long-Term Financial Management 90
Session 4 99
Topic 2: Long-Term Financial Management 100
Session 4 Exercise 128
Session 5 131
Topic 3: Raising Capital 132
Topic 4: Working Capital Management 143
Session 6 165
Topic 5: Corporate Restructuring 172
Topic 6: International Finance 175
Section B Practice Questions 185
Session 7 187
Section C: Decision Analysis 188
Topic 1: Cost/Volume/Profit Analysis 189
Session 7 Exercise 204
Topic 2: Marginal Analysis 208
Session 8 219
Session 8 Exercise 1 220
Session 8 Exercise 2 223
Session 8 Exercise 3 226
Topic 3: Pricing 229
Session 8 Exercise 4 249
Session 8 Exercise 5 252
Topic 1: Enterprise Risk 255
Session 9 265
Sections C and D Practice Questions 266
Section E: Investment Decisions 267
Topic 1: Capital Budgeting Process 267
Topic 2: Discounted Cash Flow Analysis 274
Session 10 283
Session 10 Exercise 1 284
Session 10 Exercise 2 287
Topic 3: Payback and Discounted Payback 290
Session 10 Exercise 3 295
Topic 4: Risk Analysis in Capital Investment 298
Session 11 305
Section E Practice Questions 306
Section F: Professional Ethics 307
Topic 1: Ethical Considerations for Management Accounting and Financial Management Professionals 308
Session 12 329
CMA Exam Format 330
Test-Taking Tips and Strategies 331
Overview of Essay Questions 332
What to Expect at the Testing Center 338
Part 2 Course Wrap-Up 338