CIMA Formula Sheets

Business Economics — simple and compound interest, annuities and perpetuities, index numbers, price/income/cross elasticity of demand, and linear regression.

Management Accounting — cost behaviour, absorption costing, standard cost variances, contribution and break-even, EOQ, investment appraisal, and flexed budgets.

Financial Accounting — the accounting equation, depreciation, profitability/liquidity/efficiency ratios, gearing, bank reconciliation, and receivables ledger control accounts.

Management Accounting — cost behaviour, standard cost variances including mix and yield, overhead variances, sales variances, break-even, EOQ, throughput accounting, and investment appraisal.

Financial Reporting — depreciation, impairment, leases, inventories, corporate tax computation, the working capital cycle, EOQ, and early settlement discount evaluation.

Advanced Management Accounting — transfer pricing, ROI and residual income, MIRR, profitability index, planning/operational and mix/yield variances, and balanced scorecard ratios.

Advanced Financial Reporting — goodwill, non-controlling interest, consolidated retained earnings, deferred tax, earnings per share, and ratio analysis.

Risk Management — expected value and decision trees, standard deviation and coefficient of variation, Value at Risk, risk appetite and tolerance, and expected loss quantification.

Financial Strategy — CAPM, dividend growth model, WACC, sustainable growth rate, business valuation methods, rights issues, Modigliani & Miller, and foreign exchange.