CMA / ICMAB

Financial Management, Investment & Valuation Time Value of Money Money today is worth more than the same money later. Study card → Accounting, Financial Reporting & IFRS Accrual Basis of Accounting Record income and expenses when they happen, not only when cash moves. Study card → Financial Management, Investment & Valuation Net Present Value Discount future cash flows and subtract initial investment. Study card → Accounting, Financial Reporting & IFRS IFRS 16 Lease Liability Most leases create both a right-of-use asset and a lease liability. Study card → Financial Management, Investment & Valuation Weighted Average Cost of Capital The blended cost of debt and equity financing. Study card → Accounting, Financial Reporting & IFRS Inventory Net Realisable Value Inventory is measured at the lower of cost and net realisable value. Study card → Financial Management, Investment & Valuation Working Capital Cycle How long cash is tied up in inventory and receivables. Study card → Accounting, Financial Reporting & IFRS IAS 16 Component Depreciation Significant parts of an asset may need separate depreciation. Study card → Financial Management, Investment & Valuation Foreign Exchange Hedging Reducing currency risk from future foreign-currency transactions. Study card → Accounting, Financial Reporting & IFRS IAS 37 Provision Recognition A provision is recognised only when strict conditions are met. Study card → Business Strategy, Leadership & Professional Skills SWOT Analysis A simple framework for strengths, weaknesses, opportunities and threats. Study card → Taxation & Bangladesh Compliance Tax Deducted at Source Tax collected early by deducting from payments. Study card → Business Strategy, Leadership & Professional Skills Balanced Scorecard Performance measurement beyond only financial numbers. Study card → Taxation & Bangladesh Compliance VAT Input Tax Credit Registered businesses may offset input VAT against output VAT. Study card → Taxation & Bangladesh Compliance VAT Deducted at Source Certain buyers deduct VAT before paying suppliers. Study card → Taxation & Bangladesh Compliance Corporate Tax Disallowance Some accounting expenses are not allowed for tax purposes. Study card → Corporate Law, Governance & Secretarial Practice Rights Issue Existing shareholders get the first chance to buy new shares. Study card → Management Accounting, Costing & Performance Activity-Based Costing Assign overheads based on activities that drive costs. Study card → Management Accounting, Costing & Performance Relevant Cost Only future cash flows that change with the decision matter. Study card → Management Accounting, Costing & Performance Break-even Point The sales level where profit is zero. Study card → Management Accounting, Costing & Performance Flexible Budget A budget adjusted to actual activity level. Study card → Management Accounting, Costing & Performance Variance Analysis Explaining why actual results differ from standard or budget. Study card →