The IMA CMA Part 1: Financial Planning - Performance and Analytics certification has a strong reputation for a reason — the CMA-Financial-Planning-Performance-and-Analytics exam tests applied skills, not memorized definitions. Candidates around the world use Actual4Exams practice questions to close knowledge gaps before test day.
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 |
| Available Languages: | English |
| Exam Price: | Entrance fee: ~$300 (professional) / ~$225 (student); Exam fee per part: ~$495 (professional) / ~$370 (student, varies by membership) |
| Related Certifications: | CMA Part 2 - Strategic Financial Management |
| Passing Score: | 360 out of 500 (scaled score) |
| Exam Format: | Essay questions (scenario-based), Multiple-choice questions |
| 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 |
| Recommended Training: | IMA CMA Learning System |
| Exam Registration: | IMA CMA Certification Registration |
| 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 |
|---|---|---|
| External Financial Reporting Decisions | 15% | |
| Planning, Budgeting and Forecasting | 20% | |
| Cost Management | 20% | |
| Internal Controls | 25% | |
| Performance Management | 20% |
CMA-Financial-Planning-Performance-and-Analytics Exam FAQ: What Candidates Ask About IMA CMA Part 1: Financial Planning - Performance and Analytics
The CMA-Financial-Planning-Performance-and-Analytics exam, officially known as IMA CMA Part 1: Financial Planning - Performance and Analytics, is the IMA test that leads to the Certified Management Accountant (CMA) certification at the Professional level. Passing it validates the skills employers expect from a certified professional. It is also associated with related credentials such as CMA Part 2 - Strategic Financial Management.
The CMA-Financial-Planning-Performance-and-Analytics exam contains 100 multiple-choice questions + 2 essay questions questions, and you have 240 minutes to complete them. Work out your per-question pace before test day, and flag slow items instead of stalling on them — time pressure, not knowledge, sinks many first attempts. Timed mock exams in the Actual4Exams test engines are the most reliable way to build that rhythm.
The passing score for the CMA-Financial-Planning-Performance-and-Analytics exam is 360 out of 500 (scaled score), and the official registration fee is Entrance fee: ~$300 (professional) / ~$225 (student); Exam fee per part: ~$495 (professional) / ~$370 (student, varies by membership). If you miss the mark, a retake means paying the full fee again, so book your seat only when you are ready. A practical benchmark: score consistently above the passing line on timed practice tests before scheduling the real exam.
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.
Entry requirements can change, so confirm the latest conditions on the official exam page: https://www.imanet.org/cma-certification.
You can book the CMA-Financial-Planning-Performance-and-Analytics exam through the official registration channels below:
Exam delivery: Computer-based exam administered at Prometric testing centers. Seats at popular test centers fill quickly, so schedule early once your preparation is on track.
What official training is recommended for the CMA-Financial-Planning-Performance-and-Analytics exam?
IMA recommends the following training options for IMA CMA Part 1: Financial Planning - Performance and Analytics candidates:
Pair any course with the 112 practice questions from Actual4Exams to measure how ready you really are before paying the exam fee.
Yes. A free PDF demo of the IMA CMA Part 1: Financial Planning - Performance and Analytics questions is available, so you can check the question style and answer quality before you pay. Every purchase also includes 365 days of free updates, and if the product expires you can renew the update service at a 50% discount from your member zone.
If you take the corresponding CMA-Financial-Planning-Performance-and-Analytics exam within 60 days of purchase and do not pass, you can apply for a full refund under the 100% Money Back Guarantee: submit a scan of your enrollment slip and your official Score Report (PDF) within 2 days of the exam date, and the claim is processed within 7 days. Attempts made within 3 days of purchase, downloads without an actual exam attempt, free materials, and expired orders are not eligible, and the candidate name must match the payer name. Prefer new material instead of a refund? You can exchange your purchase for two free products of equal value and keep the update service on your original product. As for delivery, the files are available for instant download and are also emailed to you within one minute of payment — if nothing arrives within 2 hours, contact customer service. There is no limit on how many computers you can install the product on.
The official IMA CMA Part 1: Financial Planning - Performance and Analytics outline is organized into 5 domains. The first three are:
- Cost Management — 20% of the exam
- Performance Management — 20% of the exam
- Planning, Budgeting and Forecasting — 20% of the exam
See the complete exam topics section above for the full outline and the weighting of every domain.
IMA CMA Part 1: Financial Planning - Performance and Analytics Sample Questions:
Explain the concept of data encryption and discuss how It may be used to protect the email communications between ZFls payroll administrator and the payroll service provider.
Essay
Zhiliang Foods Inc. (ZFI) is a privately-held food distributor ZFI has two production departments' the Meat Department is labor-intensive. while the Bakery Department is highly automated ZFI applies a single overhead allocation rate, using the number of pounds produced as an allocation base for the whole company The expected annual overhead costs of ZFI for 100 million pounds produced are as follows (¥ in millions).
ZFI has one payroll administrator in its Human Resources department, but most of the payroll related work is outsourced to a payroll service provider ZFI's payroll administrator is responsible for tracking the list of current employees and maintaining the most up-to-date employee information, including bank accounts for payroll direct deposits.
Each pay period, the payroll administrator emails the information for all current employees' hours worked to the payroll service provider. The service provider then processes the payroll, makes direct deposits to employees' bank accounts, mails payroll stubs to employees' homes and emails payroll reports to ZFI's payroll administrator. The payroll administrator then makes payroll journal entries to ZFI's accounting system based on the payroll reports received ZFI's accountant prepares a bank reconciliation each month to ensure ZFI s payroll payments on ZFI's bank statement match the amounts shown on the payroll reports from the service provider.
ZFl's management is evaluating the purchase of data encryption software and human resources management software next year. The human resource management software is expected to provide various human resources and payroll-related functions.
In addition, the human resource software can generate a report to indicate the monthly employee turnover rate and the average service length of employees who have resigned. The system can also generate a report to indicate the main reasons for resignations and identify current employees who are at risk of resigning. The system will recommend actions to help retain these employees, such as more training opportunities or a pay raise.
Correct Answer:
See the Answer below in Explanation details.
Explanation
Data encryption is coding the information in such a way that no one except the receiver who win nave the secret key or password would be able to access and read the information It Is a security measure done for protecting the Information In this case also the payroll information is sensitive and hence data encryption will be beneficial to ensure that the company confidential information about payroll is safeguarded against fraudulent attempts.
A new restaurant chain has installed a new restaurant management system. However many employees have complained that the restaurant management system is not user-friendly and has caused many customer service issues. Which one of the following may help to improve system performance?
- A. Sensitivity analysis
- B. Business process analysis
- C. Exploratory data analysis
- D. CVP analysts
Correct Answer: B 🗳️
A company carried out the following activities for the current period.
According to U.S GAAP, what amount of cash was provided by financing activities?
- A. ($45.000)
- B. ($40, 000).
- C. ($55.000).
- D. ($25,000).
Correct Answer: A 🗳️
Collins Corporation manufactures its products in a highly automated, just-in-time environment and uses a standard cost system. The variance that would cause the least concern would be a
- A. 12% unfavorable variable overhead spending variance caused by keeping equipment running during times when there is no production activity
- B. 6% unfavorable fixed overhead volume variance caused by work stoppages because of missing parts
- C. 9% unfavorable material price variance caused by changing to a supplier that would support the company's just-in-time needs.
- D. 30% unfavorable direct labor efficiency variance caused by idle time while waiting for goods to be received from a previous manufacturing department
Correct Answer: C 🗳️
Hill Corporation sola some of its accounts receivable including one from Custom Company, to Dale incorporated without recourse, Because of this transaction.
- A. Dale incorporated has no recourse against mil Corporation
- B. Custom Company has no recourse against Dale incorporated
- C. Custom Company has no recourse against Hill Corporation
- D. Hill Corporation has no recourse against Dale Incorporated
Correct Answer: A 🗳️
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