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The HOCK Blog

Blog: Forward Contracts – A Zero-Sum Game

While many accountants have a negative reaction when the complicated topic of derivatives comes up, CMA exam candidates do not need to be very concerned about derivatives. The CMA exam does not cover the accounting for derivatives, nor does it cover any complex derivatives. The focus for the exam is on forward contracts, futures contracts,…

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Exam Tip: Preparing for the Essay Questions

We know that preparing for the essay problems on the CMA Exam may seem intimidating, so we have prepared some tips that will hopefully help you feel more comfortable with the essay portion of the exams. First, preparing for a specific topic for a problem is very risky. The essay portion of the exam is…

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Exam Tip: The Last Few Days Before Taking The Exam

A common question among candidates is what they should focus on the last few days before taking the exam. Our suggestions are: Do not try to learn anything new. If you do not already understand a topic, you probably will not learn it in the last few days. Prepare a study sheet with the formulas…

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