10. Sustancias químicas
10.8. Control de la atmósfera y del medio ambiente
10.8.2. Protección de las fuentes de agua y del medio ambiente en general
PREPARING TO PASS THE CMA EXAM
(8 pages of outline) (8 pages of outline)
6.
6.1 1 CoContntrorol: Hol: How w To To Be Be In In . . . .. . . 49 49 6.2
6.2 AppApplyilying fng for or the the ExaExam: m: How How ManMany Py Partarts ts to To Take ake and and WhWhen ten to Ao Applpply y . . . .. . . 50 50 6.
6.3 3 HoHow w GoGood od Is Is GoGood od EnEnououghgh? ? . . . .. . . 5151 6
6..4 4 NNootteeccaarrdds s . . . .. . . 5151 6.
6.5 5 SeSelf lf StStududy y vsvs. . GrGrououp p StStududy y . . . .. . . 5151 6.6
6.6 TiTime me AlAlloclocatiation on and and StuStudy dy PlaPlan n . . . .. . . 52 52 6.
6.7 7 WWhehen n tto o SSttududy y . . . .. . . 52 52 6.
6.8 8 WWhehere re to to SStutudy dy . . . .. . . 53 53 6.9
6.9 OrdOrder er of of StStudyudying ing ParParts ts and and StStudy udy UniUnits ts . . . .. . . 53 53 6.10
6.10 How How to Sto Study tudy a Sta Study Uudy Unit Unit Using sing the Gthe Gleim leim RevieReview Sw System ystem . . . .. . . 53 53 6.
6.11 11 CMCMA A GlGleieim m OnOnliline ne . . . .. . . 54 54 6.1
6.12 2 GleGleim im EssEssay ay WiWizarzard d . . . .. . . 54 54 6.1
6.13 3 GleGleim im BooBooks aks and Tnd Test est PrePrep Sop Softwftware are . . . .. . . 55 55 6.1
6.14 4 GleGleim im AudAudio io RevReview iew . . . .. . . 56 56 6.1
6.15 5 CMA CMA ExaExaminminatiation on CheChecklcklist ist . . . .. . . 56 56
Preparing to sit for the C
Preparing to sit for the CMA exam requires planning and control, i.e., MA exam requires planning and control, i.e., a control system. a control system. This studyThis study unit suggests study and preparation procedures
unit suggests study and preparation procedures to maximize your test scores.to maximize your test scores.
6.
6.1 1 COCONTNTROROL: L: HOHOW TW TO BO BE IE INN
You have to be in control to be s
You have to be in control to be successful during exam preparation and executuccessful during exam preparation and execution. ion. Control is aControl is a process that we use in all our ac
process that we use in all our activities, implicitly or explictivities, implicitly or explicitly. itly. The objective is to improve The objective is to improve performanceperformance as well as be confident that t
as well as be confident that the best possible performance is being generated. he best possible performance is being generated. Control is a processControl is a process whereby you
whereby you 1.
1. DevelDevelop op expecexpectationtations, s, standstandards, ards, budgetbudgets, s, and and plans.plans. 2.
2. UndertUndertake ake activactivity, ity, producproduction, tion, studystudy, , and and learnilearning.ng. 3.
3. MeasuMeasure re the the activactivity, ity, producproduction, tion, outpuoutput, t, and and knowlknowledge.edge. 4.
4. CompaCompare are actual ctual activactivity ity with with expecexpected ted and and budgetbudgeted aed activctivity.ity. 5.
5. ModifModify the ay the activctivity, ity, behavibehavior, or or, or study study to betto better acter achieve hieve the dethe desired osired outcomutcome.e. 6.
6. RevisRevise exe expectapectations tions and and standstandards ards in lin light ight of of actual actual experiexperience.ence. 7.
7. ContiContinue nue the the procesprocess os or rr restarestart tt the phe procesrocess is in tn the fhe future.uture. Most accountants study this control process in relation to
Most accountants study this control process in relation to standard costs, i.e., establish coststandard costs, i.e., establish cost standards and compute cost variances
standards and compute cost variances. . Just as it helps them Just as it helps them in their jobs, the control process in their jobs, the control process will helpwill help you pass the CMA exam.
you pass the CMA exam.
Every day, you rely on cont
Every day, you rely on control systems implicitly. rol systems implicitly. For example, when you groom your hair, For example, when you groom your hair, youyou have expectations about the desired appearance of
have expectations about the desired appearance of your hair and the time required to styyour hair and the time required to style it. le it. YouYou monitor your progress and make adjustments as appropriate, e.g., brush it a different way or speed up. monitor your progress and make adjustments as appropriate, e.g., brush it a different way or speed up. The control process, however, is applicable to all of your endeavors, both professional and personal. The control process, however, is applicable to all of your endeavors, both professional and personal. You should refine your
You should refine your personal control processes specifically toward passing the CMA exam.personal control processes specifically toward passing the CMA exam. In this booklet, we suggest explicit control systems for
In this booklet, we suggest explicit control systems for 1.
1. PrePreparparing ing to to taktake e the the CMA CMA exaexam.m. 2.
2. StudyStudying ing an an indivindividual idual Gleim Gleim study study unit.unit. 3.
3. AnsweAnswering ring indiviindividual dual multimultiple-cple-choice hoice questquestions.ions. 4.
4. AnsweAnswering ring indiviindividual dual essay essay questquestions.ions. 5.
Unles
Unless you s you are a are a naturanatural at l at sometsomething, most endeavhing, most endeavors will improve with expliciors will improve with explicit control. t control. This isThis is particularly true with the CMA exam.
particularly true with the CMA exam. 1.
1. DevelDevelop aop an exn explicit plicit contrcontrol sol system ystem over over your your study study proceprocess.ss. 2.
2. PractPractice yoice your quesur question-ation-answernswering tecing techniques hniques (and d(and develop evelop contrcontrol) as ol) as you pryou prepare separe solutioolutionsns to practice questions/problems during your study program.
to practice questions/problems during your study program. 3.
3. Plan tPlan to use to use the Glehe Gleim Tiim Time Manme Managemenagement Syst System (etem (explaixplained in Sned in Study Utudy Unit 7, nit 7, SubuniSubunit 15) t 15) atat the exam.
the exam.
Being in control is fun
Being in control is fun because you feel good when you have done your best.because you feel good when you have done your best.
Before continuing, stop and think about situations you had under control versus those situations Before continuing, stop and think about situations you had under control versus those situations where you were not in contr
where you were not in control. ol. NoticNotice the similarie the similarity of being preparety of being prepared and being in control. d and being in control. When youWhen you are prepare
are prepared, you know what to expect and whad, you know what to expect and what to do! t to do! PrepaPreparation is the key to succration is the key to success on theess on the CMA exam
CMA exam: : knowiknowing what to expeng what to expect and what to do toct and what to do to pass the exampass the exam! ! ContrControl is exol is exactly actly whatwhat CMA Rev
CMA Review: iew: A SysteA System for Succm for Successess and the other components of the Gleim Knowledge Transfer and the other components of the Gleim Knowledge Transfer Syst
System™ give you. em™ give you. As you study Study UnitAs you study Study Units 1 s 1 througthrough 7 h 7 in this booklet, relain this booklet, relate what you are studyingte what you are studying to the five steps on page i.
to the five steps on page i. You can and will be succesYou can and will be successful on the CMA examisful on the CMA examinationnation.. 6.2
6.2 APPAPPLYINLYING FOR THG FOR THE EXAME EXAM: : HOW MAHOW MANY PARNY PARTS TO TATS TO TAKE AND WKE AND WHEN TO AHEN TO APPLYPPLY Our most succe
Our most successful candssful candidates takidates take one part e one part of the exam at a of the exam at a time. time. Once a candidatOnce a candidate takes onee takes one part, (s)he should immediately begin studying for the next part with the goal of taking it during the next part, (s)he should immediately begin studying for the next part with the goal of taking it during the next availa
available testinble testing window. g window. There is a savings on exam registratThere is a savings on exam registration fees if a ion fees if a candicandidate can take bothdate can take both parts in one window – one at the beginnin
parts in one window – one at the beginning and one at g and one at the end. the end. For exampFor example, if you registele, if you register onr on December 15, 2011, you will be eligible to schedule your exam in the January/February 2012 testing December 15, 2011, you will be eligible to schedule your exam in the January/February 2012 testing window
window. . You can take Part 1 in You can take Part 1 in early Januaearly January and still have plenty of time to adequately prepary and still have plenty of time to adequately prepare tore to take Part 2 by the end of February.
take Part 2 by the end of February.
Before registering for and scheduling your exams, contact the Gleim Personal Counselors for a Before registering for and scheduling your exams, contact the Gleim Personal Counselors for a recomm
recommended study schended study schedule to assist with your exam goals (seedule to assist with your exam goals (see Subunit 6.6). e Subunit 6.6). For a list of For a list of the Gleimthe Gleim study units in each part, see
study units in each part, see the Prefacethe Preface. . See Study Unit 2 See Study Unit 2 for the ICMA Content Speciffor the ICMA Content Specificatiication Outlineson Outlines for each part.
for each part. CMA Part 1:
CMA Part 1: FinanFinancial Planncial Planning, Perfing, Performanormance, and Controce, and Controll CMA P
CMA Part 2: art 2: FinanFinancial Decial Decisiocision Makinn Makingg
Candidates can maintain credit for passed parts as long as they maintain continuous candidacy. Candidates can maintain credit for passed parts as long as they maintain continuous candidacy. “Continuous candidacy” includes IMA membership, and candidates must pass both parts of the exam “Continuous candidacy” includes IMA membership, and candidates must pass both parts of the exam within 3 years.
within 3 years. Afte
After r studystudying Study Unit ing Study Unit 1 1 of this of this booklbooklet and et and undersunderstandintanding g the requirementthe requirements s and procedures for and procedures for applyi
applying, decide when you will ng, decide when you will take the exam. take the exam. Be sure to Be sure to complcomplete your registratete your registration application applicationion correc
correctly. tly. If informatIf information is incorrect or missing, the application is incorrect or missing, the application will be ion will be returnreturned and ed and you may not you may not havehave time to resubmi
time to resubmit it. t it. AlsoAlso, be , be very carefvery careful to specify which part(ul to specify which part(s) you are taking.s) you are taking. Both Parts 1 and
Both Parts 1 and 2 are 2 are offeroffered in ed in three testithree testing windows: ng windows: JanuaJanuary/Fery/Februarybruary, May/June, May/June, and, and Septe
September/mber/OctobOctober. er. RegisRegister at least 6 weeks beforter at least 6 weeks before the time you wish to take the exam. e the time you wish to take the exam. RegistRegistrationration for Parts 1 and 2 received on or after February 16, June 16, or October 16 will be authorized for any for Parts 1 and 2 received on or after February 16, June 16, or October 16 will be authorized for any future tes
future testing window (i.eting window (i.e., not the current window., not the current window, but the next window or , but the next window or laterlater). ). For examplFor example, if youe, if you register for a part on February 16, 2012, the earliest you can take the exam is May 1, 2012.
register for a part on February 16, 2012, the earliest you can take the exam is May 1, 2012. Regist
Registrationrations s receivreceived ed beforbefore e those dates will those dates will be authorized for be authorized for any window, including the any window, including the currecurrent nt one.one. See the table below.
See the table below.
If you register during
When you register for an exam part, you will be sent authorization to take the exam in a testing When you register for an exam part, you will be sent authorization to take the exam in a testing window based on the date on which you registered (see Study Unit 1, Subunit 12).
window based on the date on which you registered (see Study Unit 1, Subunit 12). 6.3
6.3 HOW HOW GOOD GOOD IS GIS GOOD OOD ENOUENOUGH?GH? An issue faci
An issue facing all CMA candidates is how well they need to perform to pass the CMA exam. ng all CMA candidates is how well they need to perform to pass the CMA exam. WeWe recommend that you develop your proficiency so that you are scoring a minimum of 75% on each study recommend that you develop your proficiency so that you are scoring a minimum of 75% on each study unit’s mult
unit’s multiple-ciple-choice questhoice questions. ions. You may wish to You may wish to estabestablish a lish a personpersonal goal somewhat higher or lower,al goal somewhat higher or lower, dependi
depending on your background and knowleng on your background and knowledge of the dge of the topictopic. . Your personYour personal standardal standards may also vary bys may also vary by exam part.
exam part. IdentiIdentify your goals and stay on tracfy your goals and stay on track until they are achiek until they are achieved. ved. When you take the examWhen you take the exam, do, do your best on
your best on every questevery question within the time budgeted. ion within the time budgeted. RememRemember that a ber that a relatrelatively small perceively small percentage of ntage of candid
candidates pass eacates pass each part. h part. Thus, it is imperThus, it is imperative that yoative that you do your best on each part of the exam andu do your best on each part of the exam and every question in each part.
every question in each part. 6.4
6.4 NONOTECTECARDARDSS Some conce
Some concepts, definipts, definitionstions, and , and lists requilists require memorizatre memorization for the ion for the CMA exam. CMA exam. If you decide to If you decide to useuse notecards, consider our suggestions on how to get the most out of them.
notecards, consider our suggestions on how to get the most out of them.
As you encounter concepts needing memorization, write the name of the list, definition, concept, As you encounter concepts needing memorization, write the name of the list, definition, concept, etc., on the front of your notecard.
etc., on the front of your notecard. Use the back to list items, explanUse the back to list items, explanationsations, summary, etc, summary, etc..
In the back of each CMA book is a Content Specification Outline, which represents what will be In the back of each CMA book is a Content Specification Outline, which represents what will be covere
covered on the exam. d on the exam. Use this liUse this list as a guidelinst as a guideline for creatie for creating your notecng your notecards. ards. A good methoA good method to use isd to use is to write one concept that needs to be memorize
to write one concept that needs to be memorized per subunit. d per subunit. Some subunSome subunits may have more than oneits may have more than one concep
concept that you need to t that you need to memormemorize, while otherize, while others contain conces contain concepts that you already knowpts that you already know. . Use your Use your judgment in effectively tailoring your notecards to your needs.
judgment in effectively tailoring your notecards to your needs.
Some suggest that, if you hold your notecards up in the air, just above eye level, you will improve Some suggest that, if you hold your notecards up in the air, just above eye level, you will improve recall of the informa
recall of the information on your notecardstion on your notecards. . This methoThis method is based on d is based on the observathe observation that when you aretion that when you are strugg
struggling for an answerling for an answer, you tend to glance up. , you tend to glance up. If you held up your cards as you studieIf you held up your cards as you studied, that glanced, that glance will trigger recall of what was on the card.
will trigger recall of what was on the card. Als
Also, you may wish to do a summary noteco, you may wish to do a summary notecard of each of the steps to exam succeard of each of the steps to exam success. ss. Write aWrite a summa
summary in your own words so you understry in your own words so you understand the core conceand the core concepts. pts. You may also wisYou may also wish to do h to do a fewa few notecards for each Gleim study unit that you complete.
notecards for each Gleim study unit that you complete. 6.5
6.5 SELSELF STUF STUDY VDY VS. GS. GROUP ROUP STUDSTUDYY
Candidates are exposed to a wide variety of CMA review books, study aids, and review courses to Candidates are exposed to a wide variety of CMA review books, study aids, and review courses to assis
assist them in preparing for the CMA ext them in preparing for the CMA exam. am. ThisThis CMA ReviCMA Review: ew: A System foA System for Succesr Successs is a goodis a good start and should be followed with the Gleim
start and should be followed with the Gleim CMA Review SystemCMA Review System.. CMA review assi
CMA review assistancstance can e can be divided into self study and be divided into self study and group studygroup study. . Group study is assemblGroup study is assemblinging with others to obtain the benefit of an instructor or other teaching technology and/or interaction with with others to obtain the benefit of an instructor or other teaching technology and/or interaction with