Instructor Mr.Mohamed Dieb

CMA Holder (Certified Management Accountant) by IMA (The Institute of Management Accountants)

Pre- Master in Accounting by Cairo University .

Financial and Managerial Accounting Associate (FMAA) - Course LOS

	Section no	Section Topic	EXAM WEIGHT	ACC TIME/H	S	Units	Source	Page no	Pages	unit time/H	Lecture No	Lec Time/H
FMAA COURSE	A	General Accounting and Financial Management	25%	20	1	Accounting Terminology and Definitions	HOCK	2	8	1	1	4
2	Recording Business Transactions	HOCK	10	6	0.5
3	Debits, Credits, and T-Accounts	HOCK	16	5	0.5
4	Example: Transactions for a New Business	HOCK	21	7	0.5
5	The Unadjusted Trial Balance	HOCK	28	2	0.5
6	Comprehensive Income	HOCK	30	4	0.5
7	Subsidiary Ledger Accounts	HOCK	34	3	0.5
8	Revenue and Expense Transactions	HOCK	37	14	1	2	4
9	Other Transactions with Example	HOCK	51	14	1
10	Adjusting Entries	HOCK	65	4	1
11	Example: Adjusting Entries	HOCK	69	13	1
12	Performing the Year-End Close with Example	HOCK	82	10	1	3	4
13	Review of Accounting Cycle, Reversing Entries	HOCK	92	2	1
14	Types and Elements of Financial Statements	HOCK	94	12	1
15	Statement of Cash Flows	HOCK	106	10	1
16	Internal Controls	HOCK	116	7	2	4	4
17	Managing a Company’s Daily Finances	HOCK	123	5	1
18	Cash Management	HOCK	128	3	1
19	Accounts Receivable and Payable Management	HOCK	131	7	2	5	4
20	Inventory Management	HOCK	138	5	2
				141	20	5	20
B	Financial Statement Preparation and Analysis	25%	11	21	Asset and Liability Valuation	HOCK	143	13	2	6	4
22	Revenue Recognition and Income Measurement	HOCK	156	5	2
23	Equity Transactions	HOCK	161	5	1	7	3.5
24	Basic Financial Statement Analysis	HOCK	166	5	1.5
25	Liquidity Ratios	HOCK	171	3	1
26	Leverage Ratios	HOCK	174	3	1.5	8	3.5
27	Activity Ratios	HOCK	177	4	1
28	Profitability Ratios	HOCK	181	3	1
				41	11	3	11
C	Planning and Budgeting	20%	10	29	Budgeting Concepts	HOCK	184	9	3	9	4
30	Budgeting Methodologies	HOCK	193	6	1
31	Annual Operating Plan and Supporting Schedules	HOCK	198	18	6	10	3
11	3
				33	10	3	10
D	Cost Management and Performance Metrics	20%	12	32	Cost Management and Performance Metrics	HOCK	216	10	2	12	4
33	Variable and Fixed Overhead Expenses	HOCK	226	7	2
34	Cost and Variance Measures	HOCK	233	14	2	13	4
35	Performance Measurement	HOCK	247	3	2
36	Cost Information for Decision Making	HOCK	250	9	4	14	4
				43	12	3	12
E	Professional Ethics	10%	4	37	Business Ethics	HOCK	259	11	3	15	4
38	Ethical Considerations for Accountants in Business	HOCK	270	5	1
				16	4	1	4
Exam prep	REVIEW & MCQ		8		SECTION A				2	16	4
	SECTION B				2
	SECTION C				1.5	17	4
	SECTION D				2
	SECTION E				0.5
					8	2	8

		Total		65					274	65	17	65

FMAA -- Instructor Mr.Mohamed Dieb

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