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Certified Merger and Acquisition Advisor (CM and AA)
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($17,200,000 of plant and equipment+ $1,800,000 of working capital), a 15% imputed
interest charge equals $2,850,000. Adding $2,000,000 of residual income to the imputed
interest results in a target profit of $4,850,000. This profit can be achieved if costs are
$25,150,000 ($30,000,000 revenue —$4,850,000 profit).
The following information relates to Cinder Co.’s Northeast Division
Variable costs 360,000
Traceable fixed costs 60,000
Average invested capital 120,000
Imputed interest rate 8%
Cinders residual income was
Residual income is income of an investment center minus an imputed interest charge for
invested capital. Accordingly, Cinder’s residual income is $170,400 [($600,000 sales—
$360,000 variable costs —$60,000 traceable fixed costs) net income —($120,000 average
invested capital x 8%) imputed interest].
REB Service Co. is a computer service center. For the month, REB had the following
Based on the above information, which one of the following statements is true? REB has a
A. Return on investment of 4%.
B. Residual income of $(5,000).
C. Return on investment of 1.6%.
D. Residual income of $(22,000).
Return on investment is commonly calculated by dividing pretax income by total assets
available Residual income is the excess of the return on investment over a targeted amount
equal to an imputed interest charge on invested capital. The rate used is ordinarily the
weighted-average cost of capital. Some companies measure managerial performance in terms
of the amount of residual income rather than the percentage return on investment. Because
REB has assets of $500,000 and a cost of capital of 6%, it must earn $30,000 on those assets
to cover the cost of capital. Given that operating income was only $25,000, it had a negative
residual income of $5,000.
Charli&s Service Co. is a service center. For the month of June, Charlie’s had the following
Charlie’s has a A. Return on investment of 3.33%. B. Residual income of $(5,000). C. Return on investment of 6%. D. Residual income of $(20,000). Answer: B
Residual income is the excess of the actual ROl in dollars over a targeted amount equal to an
imputed interest charge on invested capital. The rate used is ordinarily the weighted-average
cost of capital. Some entities measure managerial performance in terms of the amount of
residual income ratherthan the percentage ROl. Assuming the investment base is defined as
total assets available, Charlie’s targeted amount is $30,000 ($500,000 total assets x 6% cost
of capital). Assuming that operating income of $25,000 is the ROI in dollars, residual income
was $(5,000). This result is consistent with defining the numerator of the ROl calculation
(Income ÷ Investment) as operating income. Howe
ver, it might also be defined as net profit
aftertaxes (net income). Moreover, the ROl denominator may be defined variously, e.g., total
assets available, total assets employed, working capital plus other assets, or shareholders’
equity. Edith Carolina, president of the Deed Corporation, requires a minimum return on
investment of 8% for any projectto be undertaken by her company. The company is
decentralized, and leaves investment decisions up to the discretion of the division managers
as long as the 8% return is
expected to be realized. Mi
chael Sanders, manager of the
Cosmetics Division, has had a return on investment of 14% for his division for the past 3
years and expects the division to have the same return in the coming year. Sanders has the
opportunity to invest in a new line of cosmetics which is expected to have a return on
investment of 12%.
Residual income is a better measure for performance evaluation of an investment center
manager than return on investment because
A. The problems associated with measuring the asset base are eliminated.
B. Desirable investment decisions will not be neglected by high-return divisions.
C. Onlythe gross bookvalue of assets needs to be calculated.
D. The arguments about the implicit cost of interest are eliminated
Residual income is the excess of the amount of the ROI over a targeted amount equal to an
imputed interest charge on invested capital. The advantage of using residual income
ratherthan percentage ROI is thatthe former emphasizes maximizing a dollar amount instead
of a percentage. Managers of divisions with a high ROI are encouraged to accept projects
with returns exceeding the cost
of capital even if those projects reduce the department’s ROI.
Edith Carolina, president of the Deed Corporation, requires a minimum return on investment
of 8% for any projectto be undertaken by her company. The company is decentralized, and
leaves investment decisions up to the discretion of the division managers as long as the 8%
return is expected to be realized. Michael Sanders, manager of the Cosmetics Division, has
had a return on investment of 14% for his division for the past 3 years and expects the
division to have the same return in the coming year. Sanders has the opportunityto invest in a
new line of cosmetics which is expected to have a return on investment of 12%.
If the Deed Corporation evaluates managerial performance using return on investment, what
will be the preference for taking on the proposed cosmetics line by Edith Carolina and
A. Accept Reject
B. Reject Accept
C. Accept Accept
D. Reject Reject
A company with an 8% ROl threshold should obviously accept a projectyielding 12%
because the company’s overall ROI would increase. The manager being evaluated on the
basis of ROI who is already earning 14% will be unwilling to accept a 12% return on a new
project because the overall ROl for the division would decline slightly. This absence of goal
congruence suggests a weakness in ROl-based performance evaluation.
Managerial performance can be measured in many differentways, including return on
investment (ROD and residual income (RI). A good reason for using RI instead of ROl is that
A. RI can be computed without regard to identifying an investment base.
B. Goalcongruence is more likelyto be promoted by using RI.
C. RI is well understood and often used in the financial press.
D. ROl does not take into consideration both the investment turnover ratio and return-on-
The residual income method calculates the excess of the return on an investment over a
targeted amount equal to an imputed interest charge on invested capital. The rate used is
usually the weighted average cost of capital. Residual income may be preferable to ROl
because an enterprise will benefit from expansion as long as residual income is earned. Using
a ROl, expansion might be rejected if it lowered ROl even though residual income would
increase. Thus, the residual income method promotes the congruence of a manager’s goal
with those of the enterprise. Actions that tend to benefit the company will also tend to
improve the measure of the manager’s performance.
The balanced scorecard provides an action plan for achieving competitive success byfocusing
management attention on critical success factors. Which one of the following is not one of
the perspectives on the business into which critical success factors are commonly grouped in
the balanced scorecard?
A. Competitor business strategies.
B. Financial performance.
C. Internal business processes.
D. Employee innovation and learning.
A typical balanced scorecard classifies critical success factors and measures into one of four
perspectives on the business: financial, customer satisfaction, internal business processes,
and learning and growth.
Using the balanced scorecard approach, an organization evaluates managerial performance
A. A single ultimate measure of operating results, such as residual income.
B. Multiple financial and nonfinancial measures.
C. Multiple nonfinancial measures only.
D. Multiple financial measures only.
The trend in managerial performance evaluation is the balanced scorecard approach. Multiple
measures of performance permit a determination as to whether a manager is achieving certain
objectives at the expense of others that may be equally or more important. These measures
may be financial or nonfinancial and usually include items in four categories: profitability;
customer satisfaction; innovation; and efficiency, qualify, and time.
On a balanced scorecard, which of the following would not be an example of a customer
A. Market share.
B. Economic value added.
C. Response time
D. Customer retention.
Customer satisfaction measures include market share, retention, response time, delivery
performance, number of defects, and lead time. Economic value added, or EVA®, is a
On a balanced scorecard, which is more of an internal process measure than an external-
A. Cycle time.
C. Customer satisfaction.
D. Market share.
Cycle time is the manufacturing time to complete an order. Thus, cycle time is strictly related
to internal processes Profitability is a combination of internal and external considerations.
Customer satisfaction and market share are related to how customers perceive a product and
how competitors react.
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Financial CMA Exam (Certified Merger and Acquisition Advisor (CM and AA)) Detailed Information
Certified Merger and Acquisition Advisor (CMAA)
Status Currently offered and recognized by the issuing organization.
Issuing Organization Alliance of Merger and Acquisition Advisors
Qualification and Educational Requirements
Hold a Ph.D., J.D. or M.B.A.; or
A college degree from an accredited institute and hold one or more of the following designations:
CPA Certified Public Accountant
CFP Certified Financial Planner
CMA Certified Management Accountant
CVA Certified Valuation Analyst
CBI Certified Business Intermediary
CBA Credit Business Associate
CBF Credit Business Fellow
PFS Personal Financial Specialist
CBC Certified Business Communicator
CFE Certified Fraud Examiner
ABV Accredited in Business Valuation
CFM Certified Financial Manager
CIA Certified Internal Auditor
AVA Accredited Valuation Analyst
Education Requirements 36 hours of AM&AA courses
Examination Type Final examination (online, proctored)
Continuing Education Requirements 12 credits per year and attend at least one AM&AA annual conference every three years
Verification, Complaints and Accreditation
Check Professional Status Online Online at Advisory Directory (designees will have CM&AA logo next to their name)
Investor Complaint Process None
Published List of Disciplined Designees None
Accredited By None
The “Certified Merger & Acquisition Advisor” (CM&AA) designation serves to maintain the highest recognized standards of professional excellence for middle market corporate financial advisory and transaction services, and to provide a benchmark for professional achievement within that overall body of knowledge.
Exceptional practitioners perspectives of mergers and acquisitions in the middle marketplace
Faculty of industry experts that offer a unique viewpoint on current and future trends, challenges, and opportunities in the middle market industry
Instructors that provide successful, experienced based content and business best practices to succeed in today’s M&A market
Internationally recognized certification that will distinguish you as an industry leader and differentiate you from your competitors
Who Would Benefit
Investment Bankers / Intermediaries
Corporate M&A Executives, C Suite Executives
Asset Manager / Financial Advisor / CFO's
Candidates are eligible for certification if they have achieved an advanced academic degree(s): Doctor of Philosophy (PH.D.), Juris Doctor (J.D.), or Masters in Business Administration (MBA) Degree.
For those who have obtained a college degree from an accredited institute of higher education, the candidate must also evidence an advanced business credential in one of the following areas of expertise: (not an all inclusive list)
CPA - Certified Public Accountant
CFP - Certified Financial Planner
CMA - Certified Management Accountant
CMC - Certified Management Consultant
CVA - Certified Valuation Analyst
CBI - Certified Business Intermediary
CBA - Certified Business Appraiser
PFS - Personal Financial Specialist
CBC - Certified Business Councelor
ASA - Accredited Senior Appraiser
An Overview of the Private Capital Marketplace
The Dynamics of an M&A Engagement & Practice Management
Corporate M&A Development
Buy and Sell-Side Representation, Traditional Investment Banking
Business Valuation and M&A Standards, Accounting, Finance
Traditional Business Valuation and Transactional Valuation
M&A Legal and Tax Issues
Acquisition & Growth Financing
Review and Examination for Credentialing
36 CPE Hours
The Alliance of Merger & Acquisition Advisors is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org
Program Level: Advanced
Delivery method: Group Live
Across the globe, leadership experts share messages to expand your skill set, leverage your network, broaden your scope, stay current on the industry.
It is clear that to thrive in our ever changing business environment, a professional must take an active role in acquiring the right skills sets and knowledge that sets them apart. In the Middle Market space, the Alliance of M&A Advisors addresses these areas through the Certified M&A Advisors (CM&AA) Credentialing Program. The CM&AA designation serves to distinguish those individuals who have mastered a comprehensive body of essential knowledge and also have committed to staying abreast of continuing new developments.
The registration window for 2016 and 2017 CM&AA classes is open and we look forward to welcoming you!
- MidMarket Overview
- M&A Process
- Corporate M&A
- Financing: Growth & Acquisition
- Traditional Business Valuation/Cash-Debt Free Balance Sheet/Transaction Valuation
- Value Growth & Market Readiness
- M&A Tax Topics
- M&A Legal Topics
- Sell Side M&A/Buy Side M&A
Certified Merger & Acquisition Advisor (CMAA)
Issuing Organization: Alliance of Merger & Acquisition Advisor
See all Financial Certifications
The “Certified Merger & Acquisition Advisor” (CM&AA) designation serves to maintain the highest recognized standards of professional excellence for middle market corporate financial advisory and transaction services, and to provide a benchmark for professional achievement within that overall body of knowledge. Exceptional practitioners perspectives of mergers and acquisitions in the middle marketplace
Faculty of industry experts that offer a unique viewpoint on current and future trends.
CMA exam :: Article by ArticleForgeVCP7-CMA exam Now attainable
the brand new VMware licensed skilled 7 – Cloud management and Automation (VCP7-CMA) certification validates your abilities in installing, configuring, and optimizing public, inner most, and hybrid clouds the use of the VMware vRealize Suite v7.x. This examination (#2V0-731) is now purchasable for registration at Pearson Vue.
thank you to every person who assisted within the exam building system, together with each person who took the beta version of this examination. those beta exam outcomes may still be released via the conclusion of December.
Edited: 12/1/106 13:30
CMA exam Prep : medical legal guidelines and laws QuizNo result discovered, are trying new keyword!legal guidelines are set forth through federal, state and native governments and encompass those which govern the observe of drugs. it's vital that the scientific Assistant be a professional of and adhere to these legal guidelines to comply beneath the legislation. one of the vital legal guidelines that ought to ... WHEN TO TAKE THE CMA examination
every person has to come to a decision concerning the timing, but there are decent reasons for taking the plunge whilst you’re nevertheless in college.
should still college students sit for the CMA® (licensed management Accountant) exam? simply ask Hallie D’Agostino. Hallie earned her M.S. degree in accounting from Kent State institution in may also 2015. whereas a graduate pupil there, she served as the president of Beta Alpha Psi and the Accounting affiliation, vice president of the IMA® (Institute of management Accountants) student chapter, and graduate assistant for the Introduction to economic Accounting courses. She passed each components of the CMA examination as of January 2015 and sat for all four parts of the CPA (licensed Public Accountant) examination this summer. subsequent month she can be starting her profession with supply Thornton LLP in Cleveland, Ohio, as an audit affiliate. in the future, Hallie hopes to obtain her Ph.D. in accounting and teach an accounting introduction or audit course at a university.
Dennis: What made you make a decision to pursue the CMA as a scholar?
Hallie: right through my time in faculty, the two certifications that I had heard my professors talk in regards to the most had been the CMA and the CPA. before coming to faculty, I knew i wanted the CPA, but I favored the incontrovertible fact that the CMA certification would give me an further competencies in the job market, mainly if I enter management accounting. I decided to pursue the CMA as a scholar as a result of my involvement in Kent State university’s IMA pupil chapter. a group of scholars and that i headquartered the chapter this previous tutorial yr, and that i served as the vp of the organization. additionally, i used to be lucky enough to obtain IMA’s CMA Scholarship, which allowed me financially to take the examination as a scholar. when you consider that I deliberate to take a seat for the CPA exam this summer season, I knew that i wished to knock out the CMA examination earlier.
Dennis: How well did the CMA exam align with what you have been researching in faculty?
Hallie: The CMA exam aligned fairly neatly with every little thing I actually have learned in college. Our curriculum at Kent State college covered the bulk, if not all, of the topics that had been verified on the exam. This turned into a superb capabilities for me as a result of I felt like learning changed into greater of a evaluate than having to teach myself new material. It turned into exciting to see little bits and items of material that I discovered in so various lessons all being proven between the two CMA exams. The lessons that I found probably the most valuable in my studies had been cost Accounting and fiscal management. cost Accounting lined loads of the material that became confirmed on the primary exam, chiefly charge administration and planning, budgeting, and forecasting. fiscal administration become greater helpful for the 2d exam. This course lined financial statement analysis, corporate finance, and funding decisions. I feel i was very lucky to have attended a school with any such neatly-rounded curriculum.
Dennis: How did you put together to take the assessments?
Hallie: I used the Gleim CMA evaluate gadget to prepare for my exam, and that i felt the device become extremely useful. The software included lectures, word outlines, numerous numerous-option quizzes, and essay simulations. My favourite part of the application become that the distinctive-option quizzes and essay simulations were deploy to seem to be similar to the actual exam. This took off a lot of power whereas i was taking the examination as a result of I felt so comfortable. It become practically as if I were simply completing an additional follow quiz or essay.
Dennis: What saved you stimulated all over the CMA examination system?
Hallie: My largest motivation all the way through the CMA exam process was my family unit. i'm the oldest baby of 5 and a first-generation college pupil. It is terribly critical to me to consistently try for success with a purpose to set a pretty good example for my more youthful brothers and sisters. I want to demonstrate them that the opportunities are limitless so long as you are inclined to stay influenced and work tough. moreover, my mentor and former professor, Dr. Wendy Tietz, become a further huge motivator for me. She changed into our guide for the IMA student chapter at Kent State and the one who nominated me for the IMA CMA Scholarship. I don’t feel it will had been possible for me to get through my studies without her tips and encouragement.
Dennis: How do you suppose the CMA exam will support you as you enter the body of workers? What features do you consider you’ll convey as a CMA once you are certified?
Hallie: I should be beginning my career as an audit associate for furnish Thornton LLP Cleveland and feel that passing the CMA exam will make me a better auditor throughout. The advantage that I have won via my reviews will help me to enhanced take into account my purchasers’ accounting processes through an interior standpoint. I trust that having that inner standpoint in addition to the external standpoint taught via instruction for the CPA exam will permit me to more desirable serve my shoppers’ needs. also, I suppose that the CMA program helped me bridge the hole between school and the expert world. I consider so an awful lot extra prepared and confident to enter the team of workers as a result of passing the CMA exam has confirmed me that i am in a position to in reality apply the entire talents I learned in college to true-lifestyles accounting cases.
Dennis: where do you wish to be in your career in 5 years?
Hallie: In five years, i might hope to be a manager at provide Thornton LLP or starting a Ph.D. program for accounting. i really like how quickly-paced and interesting it's working in the public accounting field, and i suppose that working in this container will train me so a whole lot. however i might ultimately love to grow to be as an accounting professor. I discovered my ardour for teaching via tutoring and my graduate assistantship for the Introduction to fiscal Accounting classes at Kent State institution. i might have fun with instructing an introduction route or an auditing direction for which I think my competencies and experience from my career in public accounting and my CMA certification can be very positive.
Dennis: What counsel would you supply to different college students who're brooding about taking the CMA exam?
Hallie: My premier information to different college students who are thinking about taking the CMA examination is to make gaining knowledge of fun and beneficial. I created a study CMA plan and rewarded myself for completing each step of the plan. realizing that I had a little “reward” to seem to be forward to after completing a look at unit became in reality motivating. even if I had a enjoyable weekend planned with friends or received to treat myself to a small searching trip, I knew completing a step intended that I had whatever thing enjoyable and exciting to seem ahead to. a different important ingredient to trust is to be certain to supply your self a lot of time to look at and some room for flexibility. in view that i used to be taking the CMA examination whereas nonetheless in college, I gave myself six months in between both exams to wholly prepare. That manner, once I felt overloaded with my schoolwork, I didn’t suppose guilty giving myself some time without work from gaining knowledge of.
just a few greater merits
The CMA is a worldwide passport that provides alternatives to work in companies around the world. Passing the CMA examination indicates that you've met a rigorous average and validates competence in the talents most trendy on finance groups nowadays: planning, evaluation, handle, resolution guide, and ethics. Having these enterprise insight advantage offers many job opportunities.
furthermore, CMAs earn one-third greater than noncertified authorities and can earn more than $500,000 in current price phrases over the path of their profession. more than 46,000 CMA certifications had been issued on account that 1972, and the number continues starting to be international.
Taking the CMA examination as a pupil is a very good profession move because it differentiates you from your peers, giving you an knowledge if you happen to go for that first job. Many main corporations world wide respect the price of the CMA. also, as a student you're used to discovering and taking assessments, and you have got the accounting fabric fresh to your mind. Upon commencement and after you acquire two years of accounting experience, you could be granted the CMA. Taking the CMA examination as a student has extraordinary price, and Hallie can attest to that!
Dennis Whitney, CMA, CFM, CAE, is senior VP, certification, exams, and content material integration at IMA. you can attain him at email@example.com.
Allied health Open house to be held at JCC on December 6
Jefferson group school (JCC) carrying on with schooling Division will grasp an open condominium for non-credit allied health training classes on Tuesday, December 6, 2016 from 5:00 p.m. to 7:00 p.m. in Room E-129, prolonged gaining knowledge of core (building E). Attendees will have the option to fulfill with the instructors and choose up an utility. JCC offers practicing that could lead to certification in healthcare careers as: medical medical assistants, medical billing and coding workers, pharmacy technicians, entry degree phlebotomy technicians (who draw blood), health assistance technicians, and care coordination experts.
The scientific medical Assistant (CMA) program is a 20-week program that prepares college students to take the national Healthcareer affiliation certified scientific clinical Assistant countrywide examination and start work in the healthcare container. class will meet on JCC’s campus from 6:00 p.m. to 9:30 p.m. on Mondays and Wednesdays, March 6 via July 24. throughout the application, students will earn 140 hours of classroom lecture, one hundred sixty hours of clinical externship and fingers-on lab adventure. CMA application syllabus includes the way to assist physicians via making read CMAy sufferers for examination and medication, hobbies laboratory procedures and diagnostic trying out. students will be taught the technical facets about phlebotomy and pharmacology, the appropriate use and administration of medicines, taking and documenting a must have signs, cardiology including suitable lead placements and prison facets of healthcare. The route payment of $2,399 contains the charge of textbooks. software closing date is February 3, 2017.
The medical Billing and Coding application is a 98-hour path that presents the knowledge mandatory to remedy assurance billing issues, the way to manually file claims, complete normal assurance varieties, hint delinquent claims, attraction denied claims and use popular kinds to stream-line billing procedures. class will meet on JCC’s campus from 6:00 p.m. to 9:30 p.m. on Tuesdays and Thursdays, March 7 through June 8. The direction covers the following areas: CPT (Introduction, guidelines, contrast and management), uniqueness fields (similar to surgical procedure, radiology and laboratory), ICD-10 (Introduction and guidelines) and simple claims tactics for clinical insurance and third party reimbursements. students will find out how to discover the carrier and codes using manuals CPT, ICD-10 and HCPCS. After acquiring the purposeful work event, college students who complete the direction can be certified to sit down for the American Academy of skilled Coders (AAPC) - certified professional Coder examination (CPC or CPC-H Apprentice); the American health assistance affiliation (AHIMA) licensed Coding affiliate (CCA) exam; and/or different country wide Certification tests. The direction charge of $1,799 comprises the cost of textbooks. The closing date to register with price and an announcement of hobby is February 3, 2017.
The Pharmacy Technician working towards program is a finished 50-hour route to put together college students to enter the pharmacy container and to take the Pharmacy Technician Certification Board’s (PTCB) exam. type will meet on JCC’s campus from 6:00 p.m. to 9:30 p.m. on Mondays and Wednesdays, March 6 through April 24. beneath the supervision of a registered pharmacist, pharmacy technicians work in hospitals, home infusion pharmacies, neighborhood pharmacies and other fitness care settings. direction content contains scientific terminology particular to the pharmacy, study CMAing and decoding prescriptions and defining medication by using normal and manufacturer names. students will be trained dosage calculations, intravenous (I.V.) circulate prices, drug compounding, dose conversions, shelling out of prescriptions, inventory manage and billing and reimbursement. The Pharmacy Technician Certification software comprises a graded remaining examination to assist prepare college students for the PTCB examination. The path payment of $999 includes the cost of textbooks. software deadline is February three, 2017.
The 90-hour Phlebotomy Technician software prepares college students to bring together blood specimens from clients for the goal of laboratory analysis. category will meet on JCC’s campus at 6:00 p.m. to 9:30 p.m. on Tuesdays and Thursdays, March 7 via June 6. college students will turn into widespread CMA with all facets concerning blood assortment and strengthen finished talents to function venipuncture fully and safely. classroom work includes scientific terminology, anatomy and physiology; blood collection strategies; specimen palms-on follow; and clinical working towards in competencies and innovations to perform puncture methods. The software additionally contains lab exercises, live blood attracts, work with a working towards arm and other exercises supposed to put together college students to feature as an entry stage phlebotomy technician. The course payment of $1,599 comprises the cost of textbooks. application time limit is February 3, 2017.
The fitness assistance technology (H.I.T.) certificates program will run March 7 via July 25. type will meet on JCC’s campus Tuesday evenings. health guidance technology is a starting to be container where certified technicians create, deploy, and retain digital health statistics (EHRs). there's at present a native and countrywide demand for employees with this skill. practising, designed for students with a heritage in healthcare or normal I.T., is attainable absolutely online or in a traditional school room structure. college students will receive one hundred hours of lecture room or on-line practicing, and fingers on training in electronic health records. All students might be eligible to take the countrywide certification examination. The direction charge is $650.
The North country Care Coordination certificates program is designed to put together and educate latest care coordination authorities who will play a vital role in aiding health transformation within the Tug Hill Seaway place. courses will meet on JCC’s campus Monday evenings, might also 1 through July 31, from 5:30 p.m. to 8:30 p.m. The course payment is $360.
For greater tips, attend the open residence at JCC on December 6 or call the JCC continuing schooling Division at 315-786-2233.
MBA pupil Wins Award for CMA examination exotic performance
MBA scholar Wins Award for CMA examination exclusive functionalityMarch 28, 2016
MACOMB/MOLINE, IL -- In June, Western Illinois institution MBA pupil Alec Epkes (Moline, IL) will trip to Las Vegas (NV) to attend the Institute of management Accountants (IMA) annual convention to settle for a certificates of unique performance on the CMA (licensed administration Accountants) exam.
Of the 4,728 people who took the CMA exam in English during the September/October testing, unusual performance certificates have been awarded to 6 people, together with Epkes, for incomes some of the good ratings on earth.
"Our CMA certification is largely diagnosed because the main administration accounting credential on the earth—and certainly the only one well-known in each of the area's two greatest economies, the U.S. and China," stated Samuel C. Weaver, ICMA (The Institute of licensed management Accountants) Board of Regents chair.
Epkes got here to Western after graduating from the tuition of Northern Iowa in 2011 with a degree in services administration and dealing for a couple of years.
"After spending a couple of years establishing my profession, I at once recognized the price of acquiring my MBA," stated Epkes. "Western Illinois institution become my first option as a result of the attractive campus, convenient region and reasonable training."
Epkes observed after beginning courses at Western, he developed a particular interest within the accounting box. He then researched certifications, licensed management Accountant (CMA) and certified Public Accountant (CPA), that might complement his diploma most effective for what he plans to do after commencement.
"Amy Ford [accounting instructor] and Martin Coe [accounting professor] had been extremely effective to me all through this time, as they answered my questions and helped me navigate the manner of preparing me for these checks," Epkes stated.
Epkes took each sections of the CMA examination in Fall 2015.
"even though the training method become rigorous for the CMA tests, being awarded the certificate of wonderful performance for my examination effects turned into lucrative," Epkes brought. "winning this award validated the investment I had made in my analyze preparations."
Epkes is now focusing his study CMAing efforts on the CPA examination. He has taken two of the 4 and plans to have accomplished all of them by way of July.
"I actually have had a gorgeous adventure at WIU, and i am grateful for the professors who have supported my development and the pupil relationships I have centered all over my time at WIU," said Epkes.
Epkes lately accepted a place with Deloitte & Touche LLP, which he will start in a few months.
For greater assistance on Western's MBA software, consult with wiu.edu/mba.
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