CMA -Certified Management Accountant is an internationally recognized management accounting certificate, and it is issued by the Institute of International Accountants, Institute of Management Accountants, located in New Jersey / USA. This certificate attests to its bearer that he has a degree of financial and administrative specialization that distinguishes him from other holders of financial and accounting certificates. This track aims to introduce the Certified Management Accountant certificate with a comprehensive and detailed explanation of all the accounting, financial, administrative and analytical concepts that the applicant for the Certified Management Accountant exam must familiarize himself with in order to be able to pass the certification exam. These concepts cover all the material required in the two parts of the exam, in addition to solved examples and assessments at the end of each unit to verify the concepts presented. At the end of this course, it is expected that the student will be acquainted with the content of the basic modules required in the Certified Management Accountant exam with graduated educational skills related to the preparation of various external financial reports and the differences between the cash basis and the accrual basis in the financial statements. These lists include the income statement and details of its items, the balance sheet and the cash flow statement and the relationship between them, and then how to record the accounting entries for assets, liabilities and financial expenses and their reflection on the financial statements, as well as the uses of the financial statements and their beneficiaries.
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