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"I passed both my CMA parts on the first attempt by fully depending on HOCK's study materials."

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The HOCK Blog

Blog: Has the Internet Changed Business?

Has the Internet changed business? I would say, “Yes, kind of.” The Internet has changed how business is done, but it has not changed what business is. There has always been one fundamental factor for a successful business – it must produce a product or service that people are willing to pay for at a…

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Blog: Pride in Process

I recently read a comment where someone said that the first time they were proud about attending their university was when the basketball team won a big game that they did not expect to win. While congratulations are certainly in order, I was struck by how strange this sounded. Why would someone be that proud…

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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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