Mar 17, 2026  
2026-2027 Graduate Catalog 
    
2026-2027 Graduate Catalog
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ACCT 762 - 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. Students are 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.
Grade Note(s): A grade of C or better is required on the final assessment in order to earn a passing grade in this course.
Prerequisite(s): An undergraduate course in Cost Accounting, a completed bachelor’s degree in accounting, or ACCT 640  
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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