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IMA CMA-Strategic-Financial-Management Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Capital Investment Decisions | 10% | - Capital budgeting process
|
| Topic 2: Corporate Finance | 20% | - Risk and return
|
| Topic 3: Financial Statement Analysis | 20% | - Basic financial statement analysis
|
| Topic 4: Professional Ethics | 15% | - IMA Statement of Ethical Professional Practice
|
| Topic 5: Enterprise Risk Management | 10% | - Risk identification and classification
|
| Topic 6: Business Decision Analysis | 25% | - Cost-volume-profit analysis
|
IMA CMA Part 2: Strategic Financial Management Sample Questions:
A company is considering a capital project that includes the purchase of a new machine costing $100,000. The machines estimated useful life is five years with no salvage value. The annual operating cash inflows from the project are shown below.
Given an effective income tax rate of 20% and using straight-line depreciation, what would be the projects net cash flow in Year 3?
- A. $36,000
- B. $20,000
- C. $16,000
- D. $32,000
Correct Answer: A 🗳️
A risk with a high frequency of occurrence but with a low impact, is best managed by which one of the following risk response strategies?
- A. Risk transfer
- B. Risk avoidance
- C. Risk acceptance
- D. Risk reduction
Correct Answer: D 🗳️
An accountant is employed in the financial reporting department of a publicly-traded company. The company s compensation plan includes a year-end bonus based on the entity's financial performance and stock option rewards based on individual performance Using iMAs Statement of Ethical Professional Practice, identify the ethical Issues, if any, that may Be presented by this company s compensation plan.
- A. The plan could threaten the accountant s credibility
- B. The plan could threaten the accountant's integrity
- C. No significant potential threats are presented by the plan
- D. The pan could threaten the accountant s competence
Correct Answer: B 🗳️
Delman inc considering upgrading its manufacturing facility, and it is expected that the new equipment will cost $180,000. The project's is considering similar to the risk of the firm's other investments. the after-tax cash inflows attribute to this project are expected to increase by $50,000 every year over the next five years. The firm's marginal tax rate is 30%, its debt-to-equal ratio (using market values) is 60%, and its pre-tax cost of debt and equity are 8% and 12% respectively. the weighted average cost of capital appropriate for evaluating this project is closest to
- A. 8.0%
- B. 8.2%
- C. 9.6%
- D. 10.5%
Correct Answer: C 🗳️
Explain two potential benefits for Guda if it acquires Blue Moon.
Essay
Food Depot Ltd, (FDL) is a privately-held company that provides catering services to airlines and operates several restaurant chains including fast food, casual dining, and fine dining restaurants, FDL has been profitable in recent years and has a very strong cash position. FDL's newest division. Food_TO-Go is an online meal ordering and delivery platform acquired by FDL two year ago.
In 20X7, sales for the entire company were $1 billion, with 50% of the business coming from the Airline Catering division. FDL is the country 's leading airline catering services provider and control 60% of the market share. However, the outlook of the airline catering industry is gloomy. The compound annual growth rate of the industry for the past five years was only 0.5% as airline networks have increasingly dropped catering on short domestic flights.
The Food-To-division only contribution 5% of FDL's total sales in 20X7 and is far behind in competing for marketing for market share of the online meal ordering and delivery industry, it is estimated that Food-To-Go's sales were only 20% of the industry leader's sales. However, the outlook for the online meal ordering and delivery services industry is bright. The compound annual growth rate of the industry since it started three years ago was 50%. It is estimated the rapid growth of the industry will continue in the foreseeable future.
Susan Willey, the head of Food-To-Go, does not agree that the Airline Catering division is the best-performing division in the company. Wiley argues that ber division bad the highest ROI in 20X7, and it deserves more capital finding. FDL's requested rate of return is 12%. The selected financial data for the Airline Catering division and Food-To-Go division in 20X7 are as follow (in $ millions)
Correct Answer:
See the explanation for the answer.
Explanation
They will get stability in their earnings and cash flows as the current sources of income is facing a declining trend and no growth and in maturity stage. The unsystem risk can also be diversified by investing in a different industry, hence lower cost of capital for the company.
