Learn with IMA : CMA-Financial-Planning-Performance-and-Analytics training material for 100% pass
Updated: Aug 08, 2026
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IMA CMA-Financial-Planning-Performance-and-Analytics Exam Overview:
| Certification Vendor: | Institute of Management Accountants (IMA) |
| Exam Name: | Financial Planning, Performance and Analytics |
| Exam Number: | CMA Part 1 (CMA-1) |
| Exam Duration: | 240 minutes |
| Real Exam Qty: | 100 multiple-choice questions + 2 essay questions |
| Certificate Validity Period: | Must complete both exam parts within 3 years of CMA program entry |
| Related Certifications: | CMA Part 2 - Strategic Financial Management |
| Passing Score: | 360 out of 500 (scaled score) |
| Available Languages: | English |
| Exam Price: | Entrance fee: ~$300 (professional) / ~$225 (student); Exam fee per part: ~$495 (professional) / ~$370 (student, varies by membership) |
| Exam Format: | Multiple-choice questions, Essay questions (scenario-based) |
| Recommended Training: | IMA CMA Learning System |
| Exam Registration: | IMA CMA Certification Registration |
| Sample Questions: | IMA CMA-Financial-Planning-Performance-and-Analytics Sample Questions |
| Exam Way: | Computer-based exam administered at Prometric testing centers |
| Pre Condition: | No formal prerequisite to sit for the exam; however, a bachelor's degree and 2 years of relevant work experience are required to obtain CMA certification. |
| Official Syllabus URL: | https://www.imanet.org/cma-certification |
IMA CMA-Financial-Planning-Performance-and-Analytics Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Planning, Budgeting and Forecasting | 20% | |
| Topic 2: Performance Management | 20% | |
| Topic 3: Cost Management | 20% | |
| Topic 4: External Financial Reporting Decisions | 15% | |
| Topic 5: Internal Controls | 25% |
IMA CMA Part 1: Financial Planning - Performance and Analytics Sample Questions:
1. A company's controller is preparing to allocate service department costs. The controller would like to use a cost allocation method that would be most accurate. The method the controller would most likely use is the
A) reciprocal method
B) dual allocation method
C) direct method
D) step-down method
2. Life-cycle costing is most effective when used with products that have a
A) short development period and many costs Incurred during manufacturing
B) long development period and many costs incurred poor to manufacturing
C) short development period and few costs incurred poor to manufacturing
D) long development period and many costs incurred during manufacturing
3. Anatolian Textile Company produces blue-jean pants for a globally known blue-jean brand and its annual financial results are shown below.
Based on the table the sales-price variance for the company is
A) €10,500 unfavorable
B) €4,500 unfavorable
C) €10,500 favorable
D) €4,500 favorable
4. A company's return on investment will increase it expenses decrease by $100 and
A) net profit remains unchanged
B) total assets remain unchanged
C) sales decrease by $100
D) net profit decreases by $100
5. Music Masters Inc. has three departments: Instrument Sales, Music Instruction and Recording Studio The three segments are staffed by different customer service personnel but share space and administrative staff Condensed income statement information follows.
Management wants to eliminate the Recording Studio because of its losses. Because of the configuration of the building it is doubtful the space could be sublet and none of the common fixed costs would be eliminated However, additional space allocated to either Instrument Sales or Music Instruction might increase revenue from those sources In making this decision, all of the following outcomes are correct except.
A) elimination of the Recording Studio will decrease net income by $10,000
B) elimination of the Recording Studio will increase net income by $10,000
C) net income will remain the same if the Recording Studio is eliminated and Music Instruction revenue increases $20,000
D) net income will increase if the Recording Studio is eliminated and instrument Sales increase $25,000
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: B | Question # 3 Answer: C | Question # 4 Answer: B | Question # 5 Answer: A |
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