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CMA-Financial-Planning-Performance-and-Analytics pdf
  • Exam Code: CMA-Financial-Planning-Performance-and-Analytics
  • Exam Name: CMA Part 1: Financial Planning - Performance and Analytics Exam
  • Updated: Jul 05, 2026
  • Q & A: 112 Questions and Answers
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  • Exam Code: CMA-Financial-Planning-Performance-and-Analytics
  • Exam Name: CMA Part 1: Financial Planning - Performance and Analytics Exam
  • Updated: Jul 05, 2026
  • Q & A: 112 Questions and Answers
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  • Exam Code: CMA-Financial-Planning-Performance-and-Analytics
  • Exam Name: CMA Part 1: Financial Planning - Performance and Analytics Exam
  • Updated: Jul 05, 2026
  • Q & A: 112 Questions and Answers
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IMA CMA Part 1: Financial Planning - Performance and Analytics Sample Questions:

1. Comprehensive income is best defined as

A) total revenues minus total expenses
B) net income excluding realized gams and losses
C) the change in net assets for the period including contributions from owners and distributions to owners
D) the change In net assets for the period excluding owner transactions


2. Return on investment (ROI) is a performance measure that requires managers to respond to several factors that are under their Influence or control Decisions Intended to influence ROI are often from a short-term perspective and may conflict with the long-term objectives of the organization. This lack of goal congruence can be minimized by

A) allowing different minimum returns for different investments.
B) providing the manager with limitations on what can be used to influence the factors involved in computing the ROI.
C) using the two components of ROI (investment turnover and return on sales) instead of only ROI.
D) requiring multiple-year measures of ROI and evaluating these results along with the residual incomes from the same periods.


3. What is the best type of accounting system control to help prevent improper manipulation of data and to ensure the continued, satisfactory use of the hardware and software?

A) Output controls such as a maximum check
B) input controls such as a limit check
C) Processing controls such as limiting access
D) Throughput controls such as a hash total


4. A company extracts data from existing data sets to identify customer patterns By doing this, the company is applying

A) predictive analysis
B) diagnostic analysis
C) descriptive analysis
D) prescriptive analysis


5. A company expects sales of 225 000 units in April, 210 000 in May and 190 000 in June. The company maintains an ending Inventory each month of 25% of the next month's sales.
How many units should the company plan to produce in May?

A) 205,000 units.
B) 210,000 units
C) 215.000 units
D) 221,250 units


Solutions:

Question # 1
Answer: D
Question # 2
Answer: D
Question # 3
Answer: B
Question # 4
Answer: C
Question # 5
Answer: A

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