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IMA CMA-Financial-Planning-Performance-and-Analytics Exam Syllabus Topics:

IMA CMA Part 1: Financial Planning - Performance and Analytics Sample Questions:

1. The manager in charge of the disaster recovery plan for a company has ensured that there is off-site storage of key data programs, operating systems and documentation. Which one of the following is the best next step to be prepared for a disaster?

A) She should make sure that everyone Knows the location of offsite data storage.
B) She should enter into reciprocal agreements with alternative ''hot'' sites.
C) She should create a planning document including a list of critical applications.
D) She should ensure that the "cold" sites are fully equipped and ready.

2. Which one of the following statements best defines data governance?

A) The corporate records retention policy setting out the contents of the system data records
B) A framework used to oversee the availability, usability and integrity of data
C) The company's framework for supervising and managing the IT function
D) Procedures implemented by the board of directors to manage data.

3. A company has two service departments Security and Human Resources and two operating departments Assembly and Finishing Cost data for these departments are shown below

To determine the full costs of conducting Business m the operating departments the company allocates service department costs to the operating departments Security costs are allocated based on the number of employees and Human Resources costs are allocated based on the number of Human Resources hours used using the step-down method, what amount of Security costs would be allocated to the Assembly department?

A) $20,000.
B) $18,773.
C) $13,333.
D) $12,727.

4. A scatterplot is an effective visualization technique that is used to

A) display the distribution of data points for a single variable
B) show the relationship of data points for two specific variables
C) illustrate the composition of an aggregate data point that changes over several periods
D) compare and track the change in data points over multiple time periods.

5. 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 net increase in cash in the operating activities section of the statement of cash flows
C) As part of comprehensive income on the income statement
D) As a current asset on the balance sheet

Solutions: