Free IMA CMA Part 1 (Financial Planning, Performance, and Analytics) Lessons

All 21 IMA CMA Part 1 (Financial Planning, Performance, and Analytics) lessons are free to read, each with worked examples and audio narration. No signup required.

External Financial Reporting Decisions

• Financial statements (17 min)
• Recognition, measurement, and valuation (20 min)

Planning, Budgeting, and Forecasting

• Strategic planning (13 min)
• Budgeting concepts (12 min)
• Forecasting techniques (11 min)
• Budget methodologies (13 min)
• Annual profit plan and supporting schedules (10 min)
• Top-level planning and analysis (12 min)

Performance Management

• Cost and variance measures (15 min)
• Responsibility centers and reporting segments (17 min)
• Performance measures (17 min)

Cost Management

• Measurement concepts (13 min)
• Costing systems (12 min)
• Overhead costs (11 min)
• Supply chain management (10 min)

Internal Controls

• Governance, risk, and compliance (19 min)
• System controls and security measures (18 min)

Technology and Analytics

• Information systems (14 min)
• Data governance (11 min)
• Technology-enabled finance transformation (13 min)
• Data analytics (12 min)