HomeIs CMA for me?Part 1Planning, Budgeting, and Forecasting
US CMA Part 1Topic 2 of 620% of the examAbout 4 weeks of study.

Planning, Budgeting, and Forecasting

How a company turns "we want to grow 30%" into an actual plan with numbers.

Why this topic exists

Anyone can set a target. This teaches you to work out what it costs, when the cash moves, and who is responsible for what.

What you’ll be able to do

Where it’s used at work

This is the core of an FP&A role — one of the most-hired finance jobs in India.

What students find hard

Keeping the pieces connected. The budget is a chain, and each link feeds the next.

Jobs that use it

FP&A Analyst · Budget Analyst · Finance Business Partner · Treasury Analyst

Study time

About 4 weeks of study. of the full Part 1 course.

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From vision to financial plan

"We will grow 30% next year," says the CEO. A strategy becomes meaningful only when converted into numbers, responsibilities and timelines.

Choose a budget method

There is no single right way to budget — each method fits a different situation.

Reality changes. Plans must too.

A budget is a plan, not a promise. Material prices move, demand shifts, rates change, a competitor cuts prices, a large order lands.

This is a summary for orientation, not the official syllabus. The complete content specification is published by IMA at imanet.org. In class we cover all of it, in order, with MCQs after every concept.

You don’t have to figure this out alone.

Every topic here is taught live by a CA or CMA, followed by MCQs solved together until the logic sticks. Watch a free demo before deciding anything.