CMA Essay Questions for Practice
CMA Exam
Support Package
Examination Essay Questions
For Practice
© Copyright 2010 By Institute of Certified Management Accountants
Introduction
The Institute of Certified Management Accountants (ICMA) is publishing this book of practice questions with answers to help you prepare for the CMA examination. Each question is referenced to the Content Specification Outline (CSO) and the Learning
Outcome Statements (LOS). These questions are actual “retired” questions from the
CMA exams and are intended to supplement other study materials.
These practice questions will help you test your understanding of the concepts and rules included in your CMA study materials by requiring you to apply those concepts and rules to unique and varying situations. You will encounter different scenarios and applications on your actual examination so it is essential that you understand the underlying concepts.
In general, it will not be helpful to you to memorize particular questions.
Essay questions appear in both Part 1 and Part 2 of the CMA exam and combine topics from the part in which they appear. No inference should be made from the lack of practice questions in any topic areas. All topic areas listed in the Content Specification for each exam part can be tested in the essay questions for that part at the difficulty levels shown. The CMA Program is a rigorous test of your skills and capabilities and requires dedication to be successful. We hope that these practice questions will be a valuable resource as you pursue your goal of certification. Good luck!
Page 2
CMA Part 1 Essay Practice Questions
(Answers begin on Page 25)
Question 1.1 –Brawn Technology
Brawn Technology, Inc. is a manufacturer of large wind energy systems. The company has its corporate headquarters in Buenos Aires and a central manufacturing facility about
200 miles away. Since the manufacturing facility is so remote, it does not receive the attention or the support from the
Support Package
Examination Essay Questions
For Practice
© Copyright 2010 By Institute of Certified Management Accountants
Introduction
The Institute of Certified Management Accountants (ICMA) is publishing this book of practice questions with answers to help you prepare for the CMA examination. Each question is referenced to the Content Specification Outline (CSO) and the Learning
Outcome Statements (LOS). These questions are actual “retired” questions from the
CMA exams and are intended to supplement other study materials.
These practice questions will help you test your understanding of the concepts and rules included in your CMA study materials by requiring you to apply those concepts and rules to unique and varying situations. You will encounter different scenarios and applications on your actual examination so it is essential that you understand the underlying concepts.
In general, it will not be helpful to you to memorize particular questions.
Essay questions appear in both Part 1 and Part 2 of the CMA exam and combine topics from the part in which they appear. No inference should be made from the lack of practice questions in any topic areas. All topic areas listed in the Content Specification for each exam part can be tested in the essay questions for that part at the difficulty levels shown. The CMA Program is a rigorous test of your skills and capabilities and requires dedication to be successful. We hope that these practice questions will be a valuable resource as you pursue your goal of certification. Good luck!
Page 2
CMA Part 1 Essay Practice Questions
(Answers begin on Page 25)
Question 1.1 –Brawn Technology
Brawn Technology, Inc. is a manufacturer of large wind energy systems. The company has its corporate headquarters in Buenos Aires and a central manufacturing facility about
200 miles away. Since the manufacturing facility is so remote, it does not receive the attention or the support from the