Get real CMA-Financial-Planning-Performance-and-Analytics exam questions for better preparation
Real IMA CMA-Financial-Planning-Performance-and-Analytics practice exam questions for easy pass!
Updated: Sep 13, 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 Format: | Multiple-choice questions, Essay questions (scenario-based) |
| Passing Score: | 360 out of 500 (scaled score) |
| Certificate Validity Period: | Must complete both exam parts within 3 years of CMA program entry |
| Real Exam Qty: | 100 multiple-choice questions + 2 essay questions |
| Related Certifications: | CMA Part 2 - Strategic Financial Management |
| Exam Duration: | 240 minutes |
| Available Languages: | English |
| Exam Price: | Entrance fee: ~$300 (professional) / ~$225 (student); Exam fee per part: ~$495 (professional) / ~$370 (student, varies by membership) |
| 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 |
|---|---|---|
| Cost Management | 20% | |
| Planning, Budgeting and Forecasting | 20% | |
| External Financial Reporting Decisions | 15% | |
| Performance Management | 20% | |
| Internal Controls | 25% |
IMA CMA Part 1: Financial Planning - Performance and Analytics Sample Questions:
Which one of the following items is included in accumulated other comprehensive income?
- A. Gains and losses on the sale of equipment
- B. Foreign currency translation adjustments
- C. Effect of a change in accounting method
- D. Realized gains on available-for-sale securities
Correct Answer: B 🗳️
A company reported that its shareholders' equity decreased in the recent year. This could occur if
- A. dividends paid were greater than net income
- B. dividends paid were less than net income.
- C. new common stock was sold for greater than par value
- D. new common stock was sold for less than par value
Correct Answer: A 🗳️
A company announced a stock dividend under which 1.000.000 shares will be issued to the holders of the
10.000.000 shares that are currently outstanding The stock which has a par value of $1 per share, traded at $10 on the dividend declaration date. How will shareholders' equity be affected by this stock dividend?
- A. Retained earnings will decrease by $1.000.000
- B. Common stock will increase by $10.000.000
- C. Retained earnings will decrease by $9.000.000
- D. Paid-in capital will increase by $9,000.000
Correct Answer: D 🗳️
Which one of the following statements describes now Section 302 of the Sarbanes-Oxley Act impacts a company's Internal control environment?
- A. The auditor is more independent because non-audit services are prohibited
- B. Greater external scrutiny results because a new auditor must be appointed annually
- C. Executives are more supportive since they certify their responsibility for the system
- D. The board s financial expertise improves because a financial expert is appointed
Correct Answer: C 🗳️
A company has the following accounts included in its trial balance as of December 31
What amount of equity will be reported on me company's balance sheet as of December 31?
- A. $657,500
- B. $92,500.
- C. $626,500
- D. $599,000.
Correct Answer: B 🗳️
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