CPE Self-Study
Finance & Treasury Management Track (Modules 1-5)
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Business Management and Organization, Finance
Online: 8.0
Finance & Treasury Management focuses on the process of financial reporting, financial statement analysis, types of corporate entities, analysis of key stakeholders, and financial and non-financial objectives. This CPE course also examines Integrated Reporting, the key decisions in financial strategy, and the effects of a change in financing, investment, and dividend policies.

CPE On-Demand
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Product details

Who Will Benefit?

  • CGMA exam candidates
  • Management accountants wanting to develop skills in corporate financial strategy

Topics Discussed

  • Ratios relevant for the assessment of an entity's profitability, financial performance, financial  position and financial adaptability
  • Ratios for profitability, performance, efficiency, activity, liquidity and gearing
  • How to evaluate the financial performance, financial position and financial adaptability of an entity based on the information contained in the financial statements provided
  • Action that could be taken to improve an entity's financial performance and financial position
  • The limitations of ratio analysis based on financial statements that can be caused by internal and external factors
  • The overall strategic financial and nonfinancial objectives of different types of entities
  • Financial objectives of for-profit entities
  • The use of sustainability and integrated reporting to inform stakeholders of relevant information concerning the interaction of a business with society and the natural environment
  • The interrelationship between investment, financing and dividend decisions for an incorporated entity
  • The development of financial strategy for an entity taking into account taxation and other external influences
  • The impact of changes in capital structure for an incorporated entity on shareholders and other stakeholders
  • Alternatives to cash dividends and their impact on shareholder wealth and entity performance measures
  • The impact of the adoption of hedge accounting disclosure of financial risk on financial statements and stakeholder assessment

Learning Objectives

When you complete this course, you will be able to:

  • Evaluate the financial performance, financial position and financial adaptability of an incorporated entity
  • Discuss the limitations of ratio analysis
  • Evaluate strategic financial and nonfinancial objectives of different types of entities
  • Evaluate strategic financial management policy decisions
  • Evaluate the financing requirements of an entity and identify a strategy for meeting those requirements
  • Evaluate dividend policies for an incorporated entity that meet the needs and expectations of shareholders

This CPE course is included in the 50+ hours of CGMA Strategic Management Accounting. It can also be purchased individually or as a part of Corporate Financial Strategy.

Finance & Treasury Management first focuses on the process of financial reporting, and the interpretation and analysis of financial statements. This CPE course then defines the different types of entities and considers the identities of the entity's key stakeholders. It then looks at both financial and non­financial objectives. It also explores the development and implementation of Integrated Reporting methods that go beyond the scope of financial statements.

In addition, Finance & Treasury Management identifies the three key decisions in financial strategy and looks at the links between them. It considers the impact on ratios and performance measurement of a change in financing, investment, and dividend policies. It also addresses the main international accounting standards associated with financial instruments.

Courses Included:

Ratings and reviews

Kaplan Publishing Limited


American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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CPE credits
: 8.0
NASBA Field of Study
Business Management and Organization, Finance
Management accounting experience or the equivalent
Delivery Method
QAS Self-Study
Course acronym
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