It’s no secret that studying for the CMA exam can be grueling, and for non-native English speakers, the challenge is even greater. If you are reading and understanding this article, … Read More

## We’re Hiring A Certified Management Accountant!

CMA Exam Academy is hiring a brilliant, experienced, and highly motivated Certified Management Accountant, or CMA. If you have passed Parts 1 and 2 of the exam, write and speak … Read More

## CMA Part-One Mini-Lesson: How to Calculate Cash Inflow from Operating Activities?

Student Question “Hi, I have another question on cash flow from operations. I’m confused on how they arrived at their calculation of depreciation. I would have that depreciation would result … Read More

## CMA Part-Two Mini-Lesson: What Is Financial Leverage Ratio Equal to? (Concept Clarification)

Student Question: “Dear Nathan Good morning, I have small queries about the concept clarification: is the same or diff. 1) Can we say Equity Multiplier is equal to Financial Leverage … Read More

## CMA Part-Two Mini-Lesson: How Is the Asset Turnover Ratios Calculated?

Student Question “Hi Nathan, Can you please explain how the asset turnover ratio is calculated in this question?” – Ariel MCQ – Asset Turnover Ratio CDY Company has net income of $500,000 … Read More

## CMA Part-Two Mini-Lesson: How Is the Return on Assets (ROA) Calculated?

Student Question “Hi Nathan, Can you please illustrate further how the ROA [Return on Assets] was calculated in this question?” – Jason MCQ – Return on Assets Anderson Cable wishes to … Read More

## CMA Part-One Mini-Lesson: How to Calculate the Started and Completed Units?

Student Question “Hi Nathan, I’m having a problem understanding how to calculate the started and completed units. I see in the problem below it says that there are 80,000 units … Read More

## CMA Part-One Mini-Lesson: What Is the Difference between Covariance and Correlation?

Student Question “I don’t understand the difference between Covariance and Correlation. The book implies that Covariance and Correlation are the same things.” – Syed. 1-on-1 CMA Coaching Support Here’s how to … Read More

## CMA Part-One Mini-Lesson: How to Determine Transfer Pricing?

Student Question “I thought the answer is B but why is it D??” – Shaymill. MCQ – Transfer Pricing Kem Manufacturing has several divisions and evaluates performance using segment income. … Read More

## CMA Part-One Mini-Lesson: How to Calculate a Direct Labor Budget

Student Question “Please explain to me how did we arrive at the answer $609,000.00??” – Clive. MCQ – Direct Labor Budget A firm has projected sales of 20,000 and 22,000 units … Read More