CMA Part 1
Financial Planning,
Performance and Control
,If you purchased this book from HOCK international or through an authorized
training center, an individually numbered orange hologram with the HOCK globe logo
should be on the color cover. If your book does not have a color cover or does not have
this hologram, it is not a genuine HOCK book. Please report the sale of books without
color covers and orange holograms and we will help you obtain a legal copy.
If you printed this book for yourself, it is watermarked at the top and bottom with
your name and email address. These printouts are licensed only for your individual use
and may not be lent, copied, sold or otherwise distributed without permission directly
from HOCK international. You may not remove, alter or edit the watermark.
Using genuine HOCK books assures that you have complete, accurate and up-to-date
materials. Books from unauthorized sources are likely outdated and will not include
access to our online library of material, or access to HOCK teachers.
, Fifth Edition
CMA
Preparatory Program
Part 1
Financial Planning,
Performance and Control
Brian Hock, CMA
and
Lynn Roden, CMA
with
Kevin Hock
, HOCK international, LLC
P.O. Box 204
Oxford, Ohio 45056
(866) 807-HOCK or (866) 807-4625
(281) 652-5768
www.hockinternational.com
Published January 2010
Acknowledgements
Acknowledgement is due to the Institute of Certified Management Accountants for
permission to use questions and problems from past CMA Exams. The questions and
unofficial answers are copyrighted by the Certified Institute of Management Accountants
and have been used here with their permission.
The authors would also like to thank the Institute of Internal Auditors for permission to
use copyrighted questions and problems from the Certified Internal Auditor Examinations
by The Institute of Internal Auditors, Inc., 247 Maitland Avenue, Altamonte Springs,
Florida 32701 USA. Reprinted with permission.
The authors also wish to thank the IT Governance Institute for permission to make use
of concepts from the publication Control Objectives for Information and related
Technology (COBIT) 3rd Edition, © 2000, IT Governance Institute, www.itgi.org.
Reproduction without permission is not permitted.
© 2010 HOCK international, LLC
No part of this work may be used, transmitted, reproduced or sold in any form or by any
means without prior written permission from HOCK international, LLC.
ISBN: 978-1-934494-59-2
Financial Planning,
Performance and Control
,If you purchased this book from HOCK international or through an authorized
training center, an individually numbered orange hologram with the HOCK globe logo
should be on the color cover. If your book does not have a color cover or does not have
this hologram, it is not a genuine HOCK book. Please report the sale of books without
color covers and orange holograms and we will help you obtain a legal copy.
If you printed this book for yourself, it is watermarked at the top and bottom with
your name and email address. These printouts are licensed only for your individual use
and may not be lent, copied, sold or otherwise distributed without permission directly
from HOCK international. You may not remove, alter or edit the watermark.
Using genuine HOCK books assures that you have complete, accurate and up-to-date
materials. Books from unauthorized sources are likely outdated and will not include
access to our online library of material, or access to HOCK teachers.
, Fifth Edition
CMA
Preparatory Program
Part 1
Financial Planning,
Performance and Control
Brian Hock, CMA
and
Lynn Roden, CMA
with
Kevin Hock
, HOCK international, LLC
P.O. Box 204
Oxford, Ohio 45056
(866) 807-HOCK or (866) 807-4625
(281) 652-5768
www.hockinternational.com
Published January 2010
Acknowledgements
Acknowledgement is due to the Institute of Certified Management Accountants for
permission to use questions and problems from past CMA Exams. The questions and
unofficial answers are copyrighted by the Certified Institute of Management Accountants
and have been used here with their permission.
The authors would also like to thank the Institute of Internal Auditors for permission to
use copyrighted questions and problems from the Certified Internal Auditor Examinations
by The Institute of Internal Auditors, Inc., 247 Maitland Avenue, Altamonte Springs,
Florida 32701 USA. Reprinted with permission.
The authors also wish to thank the IT Governance Institute for permission to make use
of concepts from the publication Control Objectives for Information and related
Technology (COBIT) 3rd Edition, © 2000, IT Governance Institute, www.itgi.org.
Reproduction without permission is not permitted.
© 2010 HOCK international, LLC
No part of this work may be used, transmitted, reproduced or sold in any form or by any
means without prior written permission from HOCK international, LLC.
ISBN: 978-1-934494-59-2
