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Small business accounting software is the best way to record and manage the daily sales and purchase activities of any company. Application has a full control over the invoicing and inventory system of your business. Accounting information system can generate financial reports in several forms like inventory reports, sales reports, purchasing reports, ledger reports, company expenses reports and party reports. Billing management program can calculate ...

INVENTORY SOLUTIONS
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CMA test Format | CMA Course Contents | CMA Course Outline | CMA test Syllabus | CMA test Objectives


Content Specification Outlines
CMA® (Certified Management Accountant) Exams
Part 1 - Financial Planning, Performance, and Analytics

A. External Financial Reporting Decisions (15% - Levels A, B, and C)
1. Financial statements
a. Balance sheet
b. Income statement
c. Statement of changes in equity
d. Statement of cash flows
e. Integrated reporting
2. Recognition, measurement, valuation, and disclosure
a. Asset valuation
b. Valuation of liabilities
c. Equity transactions
d. Revenue recognition
e. Income measurement
f. Major differences between U.S. GAAP and IFRS
B. Planning, Budgeting, and Forecasting (20% - Levels A, B, and C)
1. Strategic planning
a. Analysis of external and internal factors affecting strategy
b. Long-term mission and goals
c. Alignment of tactics with long-term strategic goals
d. Strategic planning models and analytical techniques
e. Characteristics of a successful strategic planning process
2. Budgeting concepts
a. Operations and performance goals
b. Characteristics of a successful budget process
c. Resource allocation
d. Other budgeting concepts
3. Forecasting techniques
a. Regression analysis
b. Learning curve analysis
c. Expected value
Part 1 - Financial Planning, Performance, and Analytics
4. Budgeting methodologies
a. Annual business plans (master budgets)
b. Project budgeting
c. Activity-based budgeting
d. Zero-based budgeting
e. Continuous (rolling) budgets
f. Flexible budgeting
5. Annual profit plan and supporting schedules
a. Operational budgets
b. Financial budgets
c. Capital budgets
6. Top-level planning and analysis
a. Pro forma income
b. Financial statement projections
c. Cash flow projections
C. Performance Management (20% - Levels A, B, and C)
1. Cost and variance measures
a. Comparison of genuine to planned results
b. Use of flexible budgets to analyze performance
c. Management by exception
d. Use of standard cost systems
e. Analysis of variation from standard cost expectations
2. Responsibility centers and reporting segments
a. Types of responsibility centers
b. Transfer pricing
c. Reporting of organizational segments
3. Performance measures
a. Product profitability analysis
b. Business unit profitability analysis
c. Customer profitability analysis
d. Return on investment
e. Residual income
f. Investment base issues
g. Key performance indicators (KPIs)
h. Balanced scorecard
D. Cost Management (15% - Levels A, B, and C)
1. Measurement concepts
a. Cost behavior and cost objects
b. genuine and normal costs
c. Standard costs
d. Absorption (full) costing
e. Variable (direct) costing
f. Joint and by-product costing
2. Costing systems
a. Job order costing
b. Process costing
c. Activity-based costing
d. Life-cycle costing
3. Overhead costs
a. Fixed and variable overhead expenses
b. Plant-wide vs. departmental overhead
c. Determination of allocation base
d. Allocation of service department costs
4. Supply chain management
a. Lean resource management techniques
b. Enterprise resource planning (ERP)
c. Theory of Constraints
d. Capacity management and analysis
5. Business process improvement
a. Value chain analysis
b. Value-added concepts
c. Process analysis, redesign, and standardization
d. Activity-based management
e. Continuous improvement concepts
f. Best practice analysis
g. Cost of quality analysis
h. Efficient accounting processes
E. Internal Controls (15% - Levels A, B, and C)
1. Governance, risk, and compliance
a. Internal control structure and management philosophy
b. Internal control policies for safeguarding and assurance
c. Internal control risk
d. Corporate governance
e. External audit requirements
2. System controls and security measures
a. General accounting system controls
b. Application and transaction controls
c. Network controls
d. Backup controls
e. Business continuity planning
F. Technology and Analytics (15% - Levels A, B, and C)
1. Information systems
a. Accounting information systems
b. Enterprise resource planning systems
c. Enterprise performance management systems
2. Data governance
a. Data policies and procedures
b. Life cycle of data
c. Controls against security breaches
3. Technology-enabled finance transformation
a. System development life cycle
b. Process automation
c. Innovative applications
4. Data analytics
a. Business intelligence
b. Data mining
c. Analytic tools
d. Data visualization
A. Financial Statement Analysis (20% - Levels A, B, and C)
1. Basic financial statement analysis
a. Common size financial statements
b. Common base year financial statements
2. Financial ratios
a. Liquidity
b. Leverage
c. Activity
d. Profitability
e. Market
3. Profitability analysis
a. Income measurement analysis
b. Revenue analysis
c. Cost of sales analysis
d. Expense analysis
e. Variation analysis
4. Special issues
a. Impact of foreign operations
b. Effects of changing prices and inflation
c. Impact of changes in accounting treatment
d. Accounting and economic concepts of value and income
e. Earnings quality
Part 2 - Strategic Financial Management
B. Corporate Finance (20% - Levels A, B, and C)
1. Risk and return
a. Calculating return
b. Types of risk
c. Relationship between risk and return
2. Long-term financial management
a. Term structure of interest rates
b. Types of financial instruments
c. Cost of capital
d. Valuation of financial instruments
3. Raising capital
a. Financial markets and regulation
b. Market efficiency
c. Financial institutions
d. Initial and secondary public offerings
e. Dividend policy and share repurchases
f. Lease financing
4. Working capital management
a. Working capital terminology
b. Cash management
c. Marketable securities management
d. Accounts receivable management
e. Inventory management
f. Types of short-term credit
g. Short-term credit management
5. Corporate restructuring
a. Mergers and acquisitions
b. Other forms of restructuring
6. International finance
a. Fixed, flexible, and floating exchange rates
b. Managing transaction exposure
c. Financing international trade
C. Decision Analysis (25% - Levels A, B, and C)
1. Cost/volume/profit analysis
a. Breakeven analysis
b. Profit performance and alternative operating levels
c. Analysis of multiple products
2. Marginal analysis
a. Sunk costs, opportunity costs, and other related concepts
b. Marginal costs and marginal revenue
c. Special orders and pricing
d. Make vs. buy
e. Sell or process further
f. Add or drop a segment
g. Capacity considerations
3. Pricing
a. Pricing methodologies
b. Target costing
c. Elasticity of demand
d. Product life-cycle considerations
e. Market structure considerations
D. Risk Management (10% - Levels A, B, and C)
1. Enterprise risk
a. Types of risk
b. Risk identification and exam
c. Risk mitigation strategies
d. Managing risk
E. Investment Decisions (10% - Levels A, B, and C)
1. Capital budgeting process
a. Stages of capital budgeting
b. Incremental cash flows
c. Income tax considerations
d. Evaluating uncertainty
2. Capital investment analysis methods
a. Net present value
b. Internal rate of return
c. Payback
d. Comparison of investment analysis methods
F. Professional Ethics (15% - Levels A, B, and C)
1. Business ethics
a. Moral philosophies and values
b. Ethical decision making
2. Ethical considerations for management accounting and financial management professionals
a. IMAs Statement of Ethical Professional Practice
b. Fraud triangle
c. Evaluation and resolution of ethical issues
3. Ethical considerations for the organization
a. Organizational factors and ethical culture
b. IMAs Statement on Management Accounting, “Values and Ethics: From Inception to Practice”
c. Ethical leadership
d. Legal compliance
e. Responsibility for ethical conduct
f. Sustainability and social responsibility



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RETAIL POINT OF SALE (POS)
POS.jpg
Retail store owners operate on tight margins, and have many constantly moving parts. This becomes especially difficult to manage efficiently when using manual methods. A point-of-sale system is a great tool to manage all these moving parts while helping to ensure customer satisfaction, but finding the right POS for small business is no easy feat.

POS can help businesses in a variety of ways, including managing inventory, providing customer management data, identifying opportunities and weaknesses in the store and much, much more.

EMBRIODRY MANAGMENT SOLUTION
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Embroidery’s Industries can utilize this embroidery management tool in a wide variety of ways which will insure that jobs are scheduled, processed, and delivered on time and with the maximum efficiency. This embroidery management software was developed with your business in mind - whether it be big or small - and can be customized to any unique needs you may have.

You may be a business owner or one of the project managers in an embroidery department, our embroidery management software will take the stress out of organizing and coordinating the activities of both you and your clients. An embroidery business can benefit greatly from embroidery management systems that offer ways to harmonize and coordinate multiple departments. To accomplish this, the embroidery management systems are integrated to allow the user to track various job control systems which may incorporate multiple program management structures.

Embroidery Management Capabilities:
  • Covering all Operational Activity.
  • Financial Reporting.
  • Employee Management.
  • Payroll.
  • Stiched wise Billing.
  • Invoicing.
HOSPITAL SOLUTION
medical
It is a complete enterprise management solution that streamlines clinical, administrative, and financial operations of care delivery organizations, providing unprecedented opportunities for productivity, collaboration, and growth.

Whether your goal is to enhance the value of services to your patients, increase reimbursements, improve the overall efficiency of day-to-day operations, or simply stay ahead of compliance requirements,

  • Patient Management System.
  • Doctor Management System.
  • Drugs Management System.
  • Administrative Rights Management System.
  • Online Appointment Management System.
  • Patient Payment System.
  • Medical Services System.
  • Doctor Services Report System.
  • Pharmacy (Medicine) Management System.
  • Lab Test System.