Mar 04, 2026  
2026-2027 Undergraduate Catalog 
    
2026-2027 Undergraduate Catalog
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ACCT 462 - CMA Prep Financial Decision Making


3 Credits
Introduction to CMA Credential and CMA Learning System; Section A: Financial Statement Analysis; Section B: Corporate Finance; Section C: Decision Analysis and Risk Management; Section D: Investment Decisions; Section E; Professional Ethics. This course is designed to enhance learning from earlier courses with a focus on financial statement analysis. The student is challenged to analyze financial statements with the ability to construct and communicate strategic decisions. Additionally they have to demonstrate an understanding of risk management throughout this process. Lastly, the students are taught to use this ability to ultimately make investment decisions.
Note: It is recommended that this course be completed in one of the last semesters before graduation in order to prepare for the CMA Examination.
Prerequisite(s): ACCT 213  and ACCT 302  
Course Learning Outcomes:
1. Evaluate the role of accounting information systems in the value chain.
2. Assess investment decisions.
3. Analyze the relationship between ethics and internal controls.
4. Apply financial accounting an reporting concepts. 
5. Identify types of risks and strategies for risk response.



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