ICMAI CMA Inter Subjects & Syllabus 2024: Detailed Overview
The ICMAI CMA Inter Subjects & Syllabus 2024 provides a comprehensive overview of the subjects and syllabus for the upcoming CMA Inter exams. This detailed overview is essential for candidates preparing for the exam, as it helps them understand the key topics and areas of study. By familiarizing themselves with the subjects and syllabus, candidates can effectively plan their study schedule and focus on areas that require more attention.
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CMA Intermediate Syllabus 2024: Overview
CMA Intermediate is the second stage of the CMA course, regulated by the Institute of Cost Accountants of India (ICMAI). The syllabus for CMA Inter comprises eight subjects, organized into two groups, each encompassing four subjects. This structured syllabus provides students with a comprehensive understanding of cost and management accounting principles, preparing them for success in their examinations.
Detailed Examination Syllabus
The CMA Inter syllabus for 2024 delineates the subjects, topics, and their respective weightages, aiding students in strategic exam preparation. It is essential for candidates to familiarize themselves with the curriculum and marks distribution to optimize their study plans effectively. To facilitate your preparation, we present a comprehensive overview of the CMA Inter syllabus for both groups.
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ICMAI CMA Inter 2024 Subjects & Syllabus: Group-wise Breakdown
Group I:
- Paper 5: Financial Accounting
- Paper 6: Laws & Ethics
- Paper 7: Direct Taxation
- Paper 8: Cost Accounting
Group II:
- Paper 9: Operation Management & Strategic Management
- Paper 10: Cost & Management Accounting and Financial Management
- Paper 11: Indirect Taxation
- Paper 12: Company Accounts & Audit
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ICMAI CMA Inter Group 1 Subjects & Syllabus June 2024
The syllabus for CMA Inter Group 1 includes subjects from Paper 5 to Paper 8. Here’s a detailed breakdown of the topics and marks allocation for each subject:
5th Paper: Business Law and Ethics |
Marks |
|---|---|
A-Section: 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 | |
B-Section: 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 | |
C-Section: Corporate Law |
35 marks |
| 14. Companies Act, 2013 | |
D-Section: Ethics |
Ten marks |
| 15. Business Ethics | |
Total |
100 maximum marks |
6th Paper: Financial Accounting
The syllabus for Paper 6, Financial Accounting, in CMA Inter Group 1 includes the following topics and marks allocation:
| Topics | Marks |
|---|---|
A-Section: Accounting |
25 marks |
| 1. Fundamentals of Accounting | |
| 2. Accounting for Special Transactions | |
B Section: 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 |
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7th Paper: Direct and Indirect Taxation (DITX)
The syllabus for Paper 7, Direct and Indirect Taxation (DITX), in CMA Inter Group 1 includes the following topics and weightage:
| Section | Topics | Weightage |
|---|---|---|
| A Section: Direct Taxation | Basics of Income Tax Act | 10% |
| Heads of Income | 25% | |
| Total Income and Tax Liability of Individuals & HUF | 15% | |
| B Section: Indirect Taxation | Concept of Indirect Taxes | 5% |
| Goods and Services Tax (GST) Laws | 35% | |
| Customs Act | 10% |
8th Paper: Cost Accounting
The syllabus for Paper 8, Cost Accounting, in CMA Inter Group 1 includes the following topics and weightage:
| Topics | Marks |
|---|---|
| 1. Introduction to Cost Accounting | 40 marks |
| – Cost Ascertainment – Elements of Cost | |
| – Cost Accounting Standards | |
| – Cost Book Keeping | |
| 2. Methods of Costing | 30 marks |
| 3. Cost Accounting Techniques | 30 marks |
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ICMAI CMA Inter Group 2 Subjects & Syllabus June 2024
The CMA Inter Group 2 subjects, covering Papers 9 to 12, are outlined below:
9th Paper: Operations Management & Strategic Management
| Topics | Marks |
|---|---|
A Section: 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 | |
B
Section: Strategic Management |
30 marks |
| 8. Strategic Management Introduction | |
| 9. Strategic Analysis and Strategic Planning | |
| 10. Formulation and Implementation of Strategy | |
| Total | 100 marks |
10th Paper: Corporate Accounting and Auditing (CAA)
| Sections | Topics | Weightage |
|---|---|---|
A Section: Corporate Accounting |
||
| 1. Accounting for Shares and Debentures | 10% | |
| 2. Preparation of the Statement of Profit and Loss | 10% (As Per Schedule III of Companies Act, 2013) | |
| and Balance Sheet | ||
| 3. Cash Flow Statement | 10% | |
| 4. Accounts of Banking, Electricity, and Insurance | 10% | |
| Companies | ||
| 5. Accounting Standards | 10% | |
B Section: Auditing |
||
| 6. Basic Concepts of Auditing | 10% | |
| 7. Provisions Relating to Audit under Companies Act, | 30% | |
| 2013 | ||
| 8. Auditing of Different Types of Undertakings | 10% | |
| Total | 100% |
11th Paper: Financial Management and Business Data Analytics (FMDA)
| Topics | Weightage |
|---|---|
| Section A: Financial Management | |
| 1. Fundamentals of Financial Management | 5% |
| 2. Institutions and Instruments in Financial Markets | 10% |
| 3. Tools for Financial Analyses | 15% |
| 4. Sources of Finance and Cost of Capital | 10% |
| 5. Capital Budgeting | 15% |
| 6. Working Capital Management | 15% |
| 7. Financing Decision of a Firm | 10% |
| Section B: Business Data Analytics | |
| 8. Introduction to Data Science for Business | 5% |
| Decision-making | |
| 9. Data Processing, Organisation, Cleaning, and | 5% |
| Validation | |
| 10. Data Presentation: Visualisation and | 5% |
| Graphical Presentation | |
| 11. Data Analysis and Modelling | 5% |
| Total | 100% |
12th Paper: Management Accounting (MA)
| Sections | Topics | Weightage |
|---|---|---|
| Section A: Introduction to Management Accounting | Introduction to Management Accounting | 5% |
| Section B: Activity Based Costing | Activity Based Costing | 10% |
| Section C: Decision Making Tools | Marginal Costing | 30% |
| Applications of Marginal Costing in Short Term | ||
| Decision Making | ||
| Transfer Pricing | ||
| Section D: Standard Costing and Variance Analysis | Standard Costing and Variance Analysis | 15% |
| Section E: Forecasting, Budgeting and Budgetary Control | Forecasting, Budgeting and Budgetary Control | 15% |
| Section F: Divisional Performance Measurement | Divisional Performance Measurement | 10% |
| Section G: Responsibility Accounting | Responsibility Accounting | 5% |
| Section H: Decision Theory | Decision Theory | 10% |
| Total | 100% |
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CMA Inter Syllabus PDF Download for June 2024
| CMA Inter Subjects | Download Link |
|---|---|
| 5 PAPER: BUSINESS LAWS AND ETHICS (BLE) | Click Here |
| 6 PAPER: FINANCIAL ACCOUNTING (FA) | Click Here |
| 7 PAPER: DIRECT AND INDIRECT TAXATION (DITX) | Click Here |
| 8 PAPER: COST ACCOUNTING (CA) | Click Here |
| 9 PAPER: OPERATIONS MANAGEMENT AND STRATEGIC MANAGEMENT (OMSM) | Click Here |
| 10 PAPER: CORPORATE ACCOUNTING AND AUDITING (CAA) | Click Here |
| 11 PAPER: FINANCIAL MANAGEMENT AND BUSINESS DATA ANALYTICS (FMDA) | Click Here |
| 12 PAPER MANAGEMENT ACCOUNTING (MA) | Click Here |
Intermediate Exam Pattern 2024
| Particulars | Details |
|---|---|
| Mode of the examination | Offline, Pen-Paper Based |
| Type of questions | Objective & Subjective |
| Maximum marks for each subject | 100 |
| Number of CA Inter Subjects | 8 |
| Exam Duration | 3 hours |
| Negative Marking | No negative marking |
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