ICMAI CMA INTER SUBJECTS & FULL ACCURATE SYLLABUS 2023 – ECP
CMA Intermediate is the exciting next step in the CMA course offered by the Institute of Cost Accountants of India (ICMAI). The syllabus for CMA Inter consists of 8 subjects, which are divided into two groups. To make your preparation journey smooth, it is important to familiarize yourself with the CMA Inter syllabus 2023.
In this informative post, we will provide you with all the essential details about the syllabus, including the subjects, topics, and their respective weightage. By understanding the CMA Inter 2023 curriculum, you can effectively plan your study strategy and excel in the exams.
We have simplified the syllabus for you, so let’s dive in and explore the complete CMA Inter syllabus for both groups. Get ready to embark on an exciting learning journey!
CMA Inter Subjects and Syllabus for the 2023 Exams:
- Financial Accounting (Paper – 5): This subject focuses on the principles and practices of financial accounting, covering topics such as financial statements, accounting for shares and debentures, and analysis of financial statements.
- Law and Ethics (Paper – 6): This subject delves into the legal and ethical aspects of business, including laws related to contracts, companies, and partnerships. It also covers topics like corporate governance and professional ethics.
- Direct Taxation (Paper – 7): This subject deals with the principles and provisions of direct taxation, including income tax and wealth tax. It covers topics such as income from salary, capital gains, and tax planning.
- Cost Accounting (Paper – 8): Cost Accounting focuses on the principles and techniques used in cost determination and control. It covers topics like cost concepts, cost-volume-profit analysis, and budgeting.
- Operations Management & Strategic Management (Paper – 9): This subject explores the concepts and techniques of operations management and strategic management in organizations. It covers topics like production planning, project management, and business policy and strategy.
- Cost and Management Accounting and Financial Management (Paper – 10): This subject combines cost and management accounting with financial management. It covers topics such as capital budgeting, working capital management, and financial statement analysis.
- Indirect Taxation (Paper – 11): Indirect Taxation focuses on the principles and provisions of indirect taxes, including goods and services tax (GST). It covers topics like levy and administration of GST, input tax credit, and customs duty.
- Company Accounts & Audit (Paper – 12): This subject deals with the preparation and presentation of company accounts, along with auditing principles and practices. It covers topics like company final accounts, audit planning, and audit reporting.
CMA Inter Group 1 Syllabus 2023
The syllabus CMA Inter Group 1 subjects from Paper 5 to Paper 8 are as follows:
Paper – 5: Financial Accounting
| Topics | Marks |
| Section – A: Accounting | 25 marks |
| 1. Fundamentals of Accounting | |
| 2. Accounting for Special Transactions | |
| Section – B: Preparation of Financial Statements | 40 marks |
| 3. Preparation of Final Accounts of Profit Oriented organizations, Non-Profit Organizations and from Incomplete Records | |
| 4. Partnership Accounts | |
| Section – C: Self-Balancing Ledgers, Royalties, Hire Purchase & Installment System, Branch & Departmental Accounts | 20 marks |
| 5. Self-Balancing Ledgers | |
| 6. Royalties, Hire-Purchase and Installment System | |
| 7. Branch and Departmental Accounts | |
| Section – D: Accounting in Computerized Environment and Accounting Standards | 15 marks |
| 8. Overview of Computerized Accounting | |
| 9. Accounting Standards | |
| Total | 100 maximum marks |
Paper – 6: Law and Ethics
| Topics | Marks |
| Section – A: Commercial Laws | 30 marks |
| 1. Laws of Contracts (Advanced level) | |
| 2. Laws relating to Sale of Goods (Advanced level) | |
| 3. Negotiable Instruments Act,1881 (Advanced Level) | |
| 4. Indian Partnership Act, 1932 | |
| 5. Limited Liability Partnership Act, 2008 | |
| Section – B: Industrial Laws | 25 marks |
| 6. Factories Act, 1948 | |
| 7. Payment of Gratuity Act, 1972 | |
| 8. Employees Provident Fund and Miscellaneous Provisions Act, 1952 | |
| 9. Employees State Insurance Act, 1948 | |
| 10. Payment of Bonus Act, 1965 | |
| 11. Minimum Wages Act, 1948 | |
| 12. Payment of Wages Act, 1936 | |
| 13. Pension Fund Regulatory and Development Authority Act, 2013 | |
| Section – C: Corporate Law | 35 marks |
| 14. Companies Act, 2013 | |
| Section – D: Ethics | Ten marks |
| 15. Business Ethics | |
| Total | 100 maximum marks |
Paper – 7: Direct Taxation
| Topics | Marks |
| Section – A: Income Tax Act Basics | Ten marks |
| 1. Introduction to Income Tax Act, 1961 | |
| 2. Income which does not form part of Total Income (Section 10, 11 to 13A) | |
| Section – B: Heads of Income and Computation of Total Income and Tax Liability | 70 marks |
| 3. Heads of Income and Computation of Total Income under various heads | |
| 4. Clubbing Provisions, Set – off and Carry forward of Losses, Deductions | |
| 5. Assessment of Income and tax liability of different persons | |
| Section – C: Tax Management, Administrative Procedures, and ICDS | 20 marks |
| 6. TDS, TCS and Advance Tax | |
| 7 Administrative Procedures | |
| 8. Income Computation and Disclosure Standards – (ICDS) | |
| Total | 100 maximum marks |
Paper – 8: Cost Accounting
| Topics | Marks |
| 1. Introduction to Cost Accounting | 40 marks |
| A. Cost Ascertainment – Elements of Cost | |
| B. Cost Accounting Standards | |
| C. Cost Book Keeping | |
| 2. Methods of Costing | 30 marks |
| 3. Cost Accounting Techniques | 30 marks |
| Total | 100 maximum marks |
CMA Inter Group 2 Syllabus 2023
The CMA Inter Group 2 subjects are from Paper 9 to Paper 12 and are as follows:
Paper – 9: Operations Management & Strategic Management
| Topics | Marks |
| Section – A: Operations Management | 70 marks |
| 1. Operations Management – Introduction | 15 marks |
| 2. Operations Planning | |
| 3. Designing of Operational Systems and Control | 35 marks |
| 4. Production Planning and Control | |
| 5. Productivity Management and quality management | |
| 6. Project Management | 20 marks |
| 7. Economics of Maintenance and spares management | |
| Section – B: Strategic Management | 30 marks |
| 8. Strategic Management Introduction | |
| 9. Strategic Analysis and Strategic Planning | |
| 10. Formulation and Implementation of Strategy | |
| Total | 100 maximum marks |
Paper – 10: Cost and Management Accounting and Financial Management
| Topics | Marks |
| Section – A: Cost & Management Accounting and Financial Management | 50 marks |
| 1. Cost and Management Accounting – Introduction | |
| 2. Decision-Making Tools | |
| 3. Budgeting and Budgetary Control | |
| 4. Standard Costing and Variance Analysis | |
| 5. Learning Curve | |
| Section – B: Financial Management | 50 marks |
| 6. Introduction to Financial Management | |
| 7. Tools for Financial Analysis and Planning | |
| 8. Working Capital Management | |
| 9. Cost of Capital, Capital Structure Theories, Dividend Decisions, and Leverage Analysis | |
| 10. Capital Budgeting – Investment Decisions | |
| Total | 100 maximum marks |
Paper – 11: Indirect Taxation
| Topics | Marks |
| Section – A: Cannons of Taxations – Indirect Tax GST | 80 marks |
| Section – B: Customs Laws | 20 marks |
| Total | 100 maximum marks |
Paper – 12: Company Accounts & Audit
| Topics | Marks |
| Section – A: Accounts of Joint Stock Companies | 50 marks |
| 1. Accounting of Shares and Debentures (25 marks) | |
| 2. Presentation of Financial Statements (as Per Schedule III) | |
| 3. Cash Flow Statement | |
| 4. Accounts of Banking, Electricity and Insurance Companies (25 marks) | |
| Section – B: Auditing | 50 marks |
| Part – A: Auditing Concepts (20 marks ) | |
| Part – B: Provision relating to Audit under the Companies Act (30 marks ) | |
| Total | 100 maximum marks |
Download the CMA Inter Syllabus PDF
You can conveniently access the CMA Inter Syllabus and gather more information about the CMA Inter Subjects by simply downloading the PDF from the official website. To make things even simpler, we have provided the PDF links for all the CMA Inter Subjects below. Just click on the links to directly download the PDFs and access the detailed syllabus.
Here are the PDF links for CMA Inter Subjects:
| CMA Inter Subjects | Download Link |
| Paper – 5: Financial Accounting | Click Here |
| Paper – 6: Law and Ethics | Click Here |
| Paper – 7: Direct Taxation | Click Here |
| Paper – 8: Cost Accounting | Click Here |
| Paper – 9: Operations Management & Strategic Management | Click Here |
| Paper – 10: Cost and Management Accounting & Financial Management | Click Here |
| Paper – 11: Indirect Taxation | Click Here |
| Paper – 12: Company Accounts & Audit | Click Here |
By clicking on the respective links, you can easily download the PDFs and have all the information at your fingertips. This will help you navigate through the syllabus and prepare effectively for the CMA Inter exams.
CMA Intermediate Exam Pattern 2023
To achieve the best CMA result, it is crucial for students to have a clear understanding of the exam pattern. The official ICMAI website provides comprehensive information about the mode of examination, number of papers, question types, marking scheme, duration, language, and other important details.
The following exam details highlight the CMA Inter exam pattern for 2023:
- Mode of Examination: Offline, Pen-Paper Based
- Types of Questions: Objective & Subjective
- Maximum Marks for Each Subject: 100
- Number of CMA Inter Subjects: 8
- Exam Duration: 3 hours
- Negative Marking: No negative marking
For students preparing for the 2023 exams, it is recommended to join the CMA Intermediate coaching provided by Excellent Commerce Point. At ECP Gurgaon, you will have access to lectures from top faculty members, mock tests, and personalized attention, which will help you enhance your preparation and increase your chances of success in the exams.
FAQs
Q1. How many papers are in CMA Intermediate?
A1. CMA Intermediate consists of eight subjects, which are categorized into group 1 and group 2. Each subject carries 100 marks, and there is no negative marking. To qualify for the CMA Final, students need to clear all eight subjects.
Q2. Which group of CMA Inter is considered easier?
A2. Generally, CMA group 2 is considered easier compared to CMA group 1. The passing rates for CMA group 2 are often higher than those for group 1.
Q3. Where can I find the syllabus for CMA Inter subjects?
A3. You can access the CMA Intermediate syllabus on the official website of ICMAI. The syllabus is available for download in PDF format. In addition, you can find direct links to the syllabus for all CMA Inter subjects in the above-mentioned post.
Q4. What is the duration of the CMA Intermediate exam?
A4. The duration of each CMA Intermediate exam is 3 hours.
Q5. Is there a specific order in which I should attempt the CMA Inter subjects?
A5. There is no specific order in which you must attempt the CMA Inter subjects. You can choose to attempt them in any sequence based on your preference and preparation.
Q6. Are there any exemptions available for CMA Intermediate exams?
A6. Yes, exemptions are available for certain subjects in the CMA Intermediate exams if you have already cleared equivalent examinations conducted by recognized institutions. You can refer to the exemption rules provided by ICMAI for more details.
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