Certified Management Accountant

Accounting
Financial accounting Management accounting Tax accounting
Major types of accounting Auditing Cost Forensic Financial Fund Governmental Management Social Tax
Key concepts Accounting period Accrual Constant purchasing power Economic entity Fair value Going concern Historical cost Matching principle Materiality Revenue recognition Unit of account
Selected accounts Assets Cash Cost of goods sold Depreciation / Amortization Equity Expenses Goodwill Liabilities Profit Revenue
Accounting standards Generally-accepted principles Generally-accepted auditing standards Convergence International Financial Reporting Standards International Standards on Auditing Management Accounting Principles
Financial statements Annual report Balance sheet Cash-flow Income Management discussion Notes to the financial statements
Bookkeeping Bank reconciliation Debits and credits Double-entry system FIFO and LIFO Journal Ledger / General ledger T accounts Trial balance
Auditing Financial Internal Firms Report
People and organizations Accountants Accounting organizations Luca Pacioli (1445–1517)
Development History Research Positive accounting Sarbanes–Oxley Act
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The title Certified Management Accountant (CMA) is used by various professional bodies around the world to designate their professional certifications for Cost and Management Accounting.

See also

• Certified Management Accountants of Canada (CMA Canada) - Canada, Bermuda, Hong Kong, Caribbean, International
• Chartered Institute of Management Accountants (CIMA UK, Designation is ACMA or FCMA) - UK, Europe, International
• Institute of Cost and Management Accountants of Pakistan (ICMAP - Designation as ACMA , FCMA)
• Institute of Certified Management Accountants (ICMA Australia) - Australia, Asia-Pacific, International
• Institute of Cost Accountants of India (ICAI, Designation is ACMA or FCMA) - India
• Institute of Management Accountants (IMA USA) - USA, China, International
• The Institute of Cost and Management Accountants of Bangladesh (Designation is ACMA or FCMA)ICMAB Bangladesh

Notes