The 2021 CMA Part 1 Unit 3 Complete Course by Learning-Go is designed to help CMA candidates understand long-term assets and investment accounting concepts required for the CMA USA exam. This unit focuses on important financial accounting topics that are essential for financial reporting and analysis.

The course begins with Investments in Equity and Debt Securities, where students learn how companies record and evaluate investments in stocks and bonds. It also explains the Equity Method, which is used when a company has significant influence over another entity. Learners gain a clear understanding of investment classification, valuation, and reporting requirements.

The second major topic is Property, Plant, and Equipment (PPE). Students learn how long-term tangible assets are acquired, depreciated, valued, and reported in financial statements. The course explains depreciation methods, asset disposal, and accounting treatment for fixed assets in a simple and structured way.

Each topic is supported with practical explanations that connect accounting theory with real-world applications. The teaching style helps students improve conceptual understanding and exam readiness.

This course is ideal for CMA Part 1 candidates who want a strong understanding of investment accounting and fixed asset reporting as part of their financial accounting preparation.