Dear Future CMA –

On behalf of Becker Professional Education, it is my pleasure to welcome you to Part I of

Becker’s Review for the CMA Exam. Everyone at Becker recognizes the commitment you
are making in order to become a CMA. With the utmost respect for that endeavor, we
want to take every opportunity to make your studying as efficient and effective as possible.
That begins right here with your Part I Study Planner.

This guide will provide you with two critical pieces of information. First, a summary of
the various course components along with recommendations as to how best to use them.
Second, three study schedules offering a 5-, 10- and 16-week approach to your studies.
Please use these resources to lay out your personal plan. As you follow that plan, you may
fall behind or get ahead – don’t worry! Your study plan is a living document – feel free to
update it as necessary, but always keep your ultimate goal in mind!

Finally, like many professional certification exams, you do not need to know everything
that could potentially be tested. Your goal is to pass, so be cautious of spending a lot of
time studying a specific subject. Consider whether having additional knowledge on exam
day is ultimately worth that additional investment!

I wish you the very best as you begin your preparation for Part I of the CMA Exam.

Onward,

Michael F. Brown, CPA CMA CGMA

National Instructor
Course Components

Video – Your starting point as you work through each section of the course are the videos.
Each video segment gives you an exam-focused overview of the concepts corresponding
to a section of your textbook.

After reviewing the video, if you feel you need further reinforcement of the
concepts, you should then make use of the eBook / textbook:
eBook / Textbook – The information contained in your textbook (available both in print
and electronically within the course platform) serves as the foundation of the review
course. It provides explanations of key concepts, examples of typical problems using
those concepts and practice questions to help reinforce what you’ve reviewed.

After reviewing the video, if you feel comfortable with the concepts
introduced, you can proceed directly to practice these concepts:
Practice: Multiple Choice – As you complete the modules making up the course, you’ll see
numerous opportunities to practice what you’ve learned. Modules often have one more
“Practice: Multiple Choice” activities listed. Each activity includes 15-30 questions based
on content recently reviewed. Each quiz is designed to be completed in a single sitting.

Practice: Essay – At the end of each unit, you will find a number of practice essays to
complete. These should not be used to learn concepts, although they may indicate weaker
areas worth additional review. Most critical is practicing how to leverage learned
concepts to build a high-quality response.

Review: Flashcards – In the resources section of the course, you’ll find flashcards. These
are not designed as a substitute for the textbook, but they can be a useful tool both to drill
specific items you want to recall on the exam and to review key concepts.

Review: Progress Quiz – One challenge you will face is to ensure items reviewed earlier in
the course remain fresh in your mind. To assist, we recommend periodically taking
progress quizzes. You get to decide how many questions and which topics are included
on each quiz.

Final Review: Mock Exam – One of the most powerful tools in the entire review program
is the mock exam. Utilizing questions not found elsewhere in your studies, the mock is
both a comprehensive review and an opportunity for you to simulate the experience of
taking the actual exam.

Academic Support – As you work through the course, you may encounter concepts that
you may feel you don’t fully understand and/or questions you find confusing. If you have
a specific question, make sure to submit it through Becker’s on-line academic support so
that we can assist you!
 Study Hours per Week
PART I STUDY PLAN
8-10 13-16 25-30

A – External Financial Reporting Decisions (15%) 3 weeks 2 weeks 1 week

1. Financial Statements
2. Recognition, Measurement, Valuation and Disclosure

B – Planning, Budgeting & Forecasting (20%) 3 weeks 2 weeks 1 week

1. Strategic Planning
2. Budgeting Concepts
3. Forecasting Techniques
4. Budget Methodologies
5. Annual Profit Plan & Supporting Schedules
6. Top-Level Planning & Analysis

C – Performance Management (20%) 2 weeks 1 week ½ week

1. Cost & Variance Measures
2. Responsibility Centers & Reporting Segments Complete w/
3. Performance Measures Unit E

D – Cost Management (15%) 3 weeks 2 weeks 1 week

1. Measurement Concepts
2. Costing Systems
3. Overhead Costs
4. Supply Chain Management
5. Business Process Improvement

E – Internal Controls (15%) 2 weeks 1 week ½ week

1. Governance, Risk & Compliance
2. System Controls & Security Measures Complete w/
Unit C

Final Review 3 weeks 2 weeks 1 week