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CMA Part 1 Practice Questions - Certified Management Accountant - Part 1 Financial Planning, Performance, and Analytics Exam

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About this Exam

Prepare with the CMA Part 1 Practice Questions - Certified Management Accountant - Part 1 Financial Planning, Performance, and Analytics Exam practice quiz. This question bank includes 100 questions covering company, units, income, direct, and costs. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

Sample Questions

Question 1
Which of the following financial statements reports a company's financial position at a specific point in time?
Income statement
Balance sheet
Statement of cash flows
Statement of retained earnings
Question 2
Under GAAP, which of the following is classified as a current asset on the balance sheet?
Goodwill
Patent with 5 years remaining useful life
Prepaid insurance covering the next 8 months
Land held for future plant expansion
Question 3
A company has total assets of $500,000, total liabilities of $300,000, and retained earnings of $120,000. What is the company's contributed capital (paid-in capital)?
$$80,000
$$120,000
$$200,000
$$380,000
Question 4
Which section of the statement of cash flows reports cash paid for the purchase of equipment?
Operating activities
Investing activities
Financing activities
Supplemental disclosures
Question 5
A company reports net income of $150,000, depreciation expense of $25,000, an increase in accounts receivable of $10,000, and a decrease in accounts payable of $8,000. Using the indirect method, what is the net cash provided by operating activities?
$$133,000
$$157,000
$$167,000
$$193,000

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Additional Information

CMA Part 1 Practice Questions - Certified Management Accountant - Part 1 Financial Planning, Performance, and Analytics Exam

This practice set contains 100 questions from the matching question bank and focuses on company, units, income, direct, and costs. Work through each question carefully, review the provided solutions, and revisit topics that need more study before your next attempt.

This is an independent study resource intended for practice and review; it is not an official examination or an endorsement by any organization named in the title.

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Frequently Asked Questions

This quiz contains a total of 100 practice questions carefully selected to test your knowledge on this subject.
Yes, you will have exactly 0 minutes to complete the exam. A countdown timer will be visible once you start.
Yes, you can retake this practice test as many times as you need. The questions and options may be randomized on subsequent attempts to ensure comprehensive learning.

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