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CSO: 1A1a LOS: 1A1a The financial statements included in the annual report to the shareholders are least useful to … Section A: Financial Statement Analysis . The two basic forecasting methods are: 1) Time Series methods, which look only at the histori- cal pattern of one variable and generate a forecast by extrapolating the pattern; and 2) Causal Forecasting methods, which look for a cause-and-effect relationship between the variable we These are the CMA guaranteed questions for CMA that you will have to go through in the real exam. The Institute of Cost Accountants of India (Statutory body under an Act of Parliament) Directorate of Studies CMA Students' Portal It also allows you to assess yourself and test your Certified Management Accountant (CMA) exam skills. Certified Management Accountant (CMA) Questions and Training Material. Gordon has had the following financial results for the last four years. 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