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CMA Part 1 Long Problem - Math - PERTCPM3
In the long problems for Section D of CMA Part 1, there is a problem on PERT/CPM that has a typographical error. The name of the company is Environmental Management Company, and the name of the link to the file is "Math - PERTCPM3." The time required for activity AC should be 6 weeks instead of 3 weeks.
CMA Part 1 Section B; Question 78; age 216
The example in the textbook is incorrect. In the example in the textbook, the British firm with the U.S. dollar payable should buy U.S. dollars in the forward exchange market. It will have to sell British pounds to buy the U.S. dollars in the forward exchange market, but selling British pounds is not enough. It also has to buy U.S. dollars.
And Question 78 works the same way, as you already know. The importer will need to sell dollars. However, more than the need to sell dollars, they need to buy pesos in the futures or forward exchange market. Since answer d makes no mention of the purchase of pesos, it is only half right.
CMA Part 2 section D Contribution Income Statement Approach
For Variable Manufacturing Costs, the amount for the Company as a Whole should be $3,900. That will change the Manufacturing Contribution Margin to $6,100. And the Variable Nonmanufacturing Costs for the Company as a Whole should be $600. After that line, everything works. The Contribution Margin for the Company as a Whole ($5,500) and everything below that is all right.
Part3 - Section C - page 147
That example does not give the interest rate the company can earn on its deposits. The example must be using an interest rate of 10%. We will add that to that example the next time we update the CMA Part 3 textbook.
CMA Part 3, Section C, Question 29
The years in the answer to Question 29 in Section C do not match the years in the question. In the answer, substitute 2004 for 2001 and 2005 for 2002.
Part 3 CMA textbook - Section C, Short-Term Financing
Under the topic of Short-Term Financing, there is an example of a loan for $10,000 at 12% that requires a $1,500 compensating balance. In the very last line of the example within that box, there is a typographical error. The last sentence says, "This reduces the effective interest rate to 12.42% ($1,180 / 8,500)." That should read instead, "This reduces the effective interest rate to 12.42% ($1,180 / 9,500)."
Part 3 CMA Flash Cards - Current Ratio
In the flash cards for the CMA Part 3 (revised exam), the answer for the question "What is the current ratio?" lists all current assets and all current liabilities that are included in the calculation of the current ratio. Item no. 6, "Accrued liabilities due within 1 year," should be listed under Current Liabilities instead of under Current Assets.
New Part 3 Textbook, Section C, Risk & Return in Investm
In the topic "Indifference Curves," there are some bulleted statements under an introduction that says "A few notes about indifference curves:"
The second bulleted statement says "The higher the indifference curve on the graph, the greater the utility of the investor. Any portfolio on line B is preferable to any portfolio on line A, . . ."
Instead, the second sentence in that bulleted statement should read "Any portfolio on line A is preferable to any portfolio on line B, . . ."
Part1 Section A, Microeconomics: Graphs showing the effects of simultaneous shifts in demand and supply have been done in color to make them easier to read. The explanations below the graphs have also been revised. The graphs appear on pages 38-39.
Part1 Section A, Microeconomics: In the discussion of “Externalities” on pages 91-92, information about a company’s supply curve being the same as its marginal cost curve was removed (because that is true only for perfectly competitive firms) and the section on “Negative Externalities” was rewritten.
Part1 Section A – Macroeconomics: Beginning on page 110, the discussion of the “Short Run Aggregate Supply curve” has been expanded and the graph has been redrawn. Following that, a section titled “Aggregate Demand Shocks and Aggregate Supply Shocks” has been added, which continues through page 113.
Part2 Section D, Performance Measurement: The section on “Variances” beginning on Page 193 has been extensively revised to present the material in a more comprehensive, easier to understand manner. The approach is different in many ways. If you have been having difficulty with this topic, this may be exactly what you need. On the other hand, if your exam is scheduled in a couple of days, you may not want to start over with your learning on this. The revised information is on Pages 193-240.
Part 2 Section B, Cost Management: In ”Variable and Absorption Costing,” in the table outlining the effects of changing inventory levels under the two methods, the column titled “Value of Ending Inventory” was deleted, because it contained some information that was not correct. The correct information about the value of ending inventory appears in a note in a box that was added following the table. Page 118.
Part2 Section B, Cost Management: In ”Variable and Absorption Costing,” in the table outlining the effects of changing inventory levels under the two methods, the column titled “Value of Ending Inventory” was deleted, because it contained some information that was not correct. The correct information about the value of ending inventory appears in a note in a box that was added following the table. Page 118.
CMA Part 2 section D Contribution Income Statement Approach
For Variable Manufacturing Costs, the amount for the Company as a Whole should be $3,900. That will change the Manufacturing Contribution Margin to $6,100. And the Variable Nonmanufacturing Costs for the Company as a Whole should be $600. After that line, everything works. The Contribution Margin for the Company as a Whole ($5,500) and everything below that is all right.
