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IMA CMA Part 1: Financial Planning - Performance and Analytics : CMA-Financial-Planning-Performance-and-Analytics
- Exam Code: CMA-Financial-Planning-Performance-and-Analytics
- Exam Name: CMA Part 1: Financial Planning - Performance and Analytics Exam
- Updated: Sep 09, 2026
- Q & A: 112 Questions and Answers
About IMA CMA-Financial-Planning-Performance-and-Analytics Exam Questions
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IMA CMA-Financial-Planning-Performance-and-Analytics Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Technology and Analytics | 15% | - Data Analytics
|
| External Financial Reporting Decisions | 15% | - Financial Statements
|
| Internal Controls | 15% | - System Controls and Security
|
| Planning, Budgeting and Forecasting | 20% | - Forecasting Techniques
- Strategic Planning
|
| Performance Management | 20% | - Responsibility Centers and Reporting Segments
|
| Cost Management | 15% | - Costing Systems
- Supply Chain and Business Process Improvement - Measurement Concepts
|
IMA CMA Part 1: Financial Planning - Performance and Analytics Sample Questions:
Question #1
A company has four product noes and must decide to discontinue one so mat it can focus on its more profitable products Information about the four product lines is shown below.
if the company evaluates profitability based on ROl. which product line should be discontinued?
Calculator
- A. Product line W.
- B. Product line X.
- C. Product line Y.
- D. Product line Z.
Answer: B
Question #2
Hill Corporation sola some of its accounts receivable including one from Custom Company, to Dale incorporated without recourse, Because of this transaction.
- A. Hill Corporation has no recourse against Dale Incorporated
- B. Custom Company has no recourse against Hill Corporation
- C. Dale incorporated has no recourse against mil Corporation
- D. Custom Company has no recourse against Dale incorporated
Answer: C
Question #3
Mauer Company's master budget for next year indicates the following
- A. $40,500,000
- B. $30,000,000
- C. $39,950,000
- D. $37.950,000
Answer: D
Question #4
A corporation had foreign currency translation gains from converting the financial statements of its foreign operations into U.S dollars .How will these gains be reported on the corporation's financial statements?
- A. As part of net income on the income statement
- B. As a current asset on the balance sheet
- C. As part of comprehensive income on the income statement
- D. As a net increase in cash in the operating activities section of the statement of cash flows
Answer: C
Question #5
Which of the following represents a significant deficiency m the design of controls?
- A. Failure to follow up and correct previously identified internal control deficiencies
- B. Evidence of misrepresentation by accounting personnel
- C. Management overrides of the accounting for transactions
- D. Inadequate controls over access to computer systems, data and files
Answer: D
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