CMA Intermediate New Syllabus – ICMAI
CMA Inter New Syllabus
The Institute of Cost Accountants of India (ICMAI) has recently released the CMA Intermediate 2023 new syllabus. To excel in the upcoming exam, candidates are strongly advised to review the CMA Intermediate 2023 new syllabus. This syllabus is available on the official website, icmai.in. This syllabus offers a comprehensive breakdown of the subjects and topics included in the program, complete with their respective weightage. Candidates can enhance their preparation for the CMA Intermediate examination by familiarizing themselves with these topics and understanding the section-wise weightage. Exploring the details of the CMA Intermediate 2023 syllabus is essential for effective exam preparation. Additionally, understanding the exam pattern and other essential information is crucial. This article aims to provide candidates with the necessary insights to ensure they are well-prepared for their upcoming exams.
CMA Inter Subjects
The CMA Intermediate curriculum comprises subjects that encompass a wide range of financial and cost accounting aspects as well as business laws. It is divided into four subjects for both Group 1 and Group 2 in the CMA Inter syllabus for 2023. Below, you will find a table detailing the subjects in the CMA Intermediate 2023 syllabus:
CMA Inter Group 1 Subjects
| Paper Number | Subject |
|---|---|
| 5 | Financial Accounting |
| 6 | Law and Ethics |
| 7 | Direct Taxation |
| 8 | Cost Accounting |
CMA Inter Group 2 Subjects
| Paper Number | Subject |
|---|---|
| 9 | Operations Management & Strategic Management |
| 10 | Cost and Management Accounting and Financial Management |
| 11 | Indirect Taxation |
| 12 | Company Accounts & Audit |
ICMAI CMA Intermediate New Sylllabus
CMA Inter Syllabus for June 2023 session is structured around finance, cost accounting, taxation, and related subjects. The syllabus covers two groups and consists of 8 papers (5-12), adhering to the “Syllabus 2016.” Below is the detailed syllabus for candidates preparing for the CMA exam.
Group 1
Paper 5: Financial Accounting (FAC) |
Weightage |
|---|---|
| Section A- Accounting – Basics | 25% |
| Fundamentals of Accounting | |
| Accounting for Special Transactions | |
| Section B- Preparation of Financial Statements | 40% |
| Preparation of Final Accounts of Profit-Oriented | |
| organizations and Non-Profit Organizations | |
| Partnership Accounts | |
| Section C- Self Balancing of Ledgers, Royalties, | 20% |
| Hire Purchase & Installment System, Branch & | |
| Departmental Accounts | |
| Self-Balancing Ledgers | |
| Royalties, Hire-Purchase and Installment System | |
| Branch and Departmental Accounts | |
| Section D- Accounting in Computerized Environment | 15% |
| Overview of Computerized Accounting | |
| Accounting Standards (Specified only) |
Paper 6: Laws and Ethics |
Weightage |
|---|---|
| Section A- Commercial Laws | 30% |
| Laws of Contracts (Advanced level) | |
| Laws relating to Sale of Goods (Advanced level) | |
| Negotiable Instruments Act, 1881 (Advanced Level) | |
| Indian Partnership Act, 1932 | |
| Section B- Industrial Laws | 25% |
| Factories Act, 1948 | |
| Payment of Gratuity Act, 1972 | |
| Employees Provident Fund and Miscellaneous | |
| Provisions Act, 1952 | |
| Employees State Insurance Act, 1948 | |
| Payment of Bonus Act, 1965 | |
| Minimum Wages Act, 1948 | |
| Payment of Wages Act, 1936 | |
| Pension Fund Regulatory and Development | |
| Authority Act, 2013 | |
| Section C- Corporate Law | 35% |
| Companies Act, 2013 | |
| Section D- Ethics | 10% |
| Business Ethics |
Paper 7: Direct Taxation (DTX) |
Weightage |
|---|---|
| Section A- Income Tax Act Basics | 10% |
| Introduction to Income Tax Act, 1961 | |
| Income is not part of Total Income | |
| Section B- Head of Income, Computation of Total | 70% |
| Income and Tax | |
| Heads of Income and Computation of Total Income | |
| Clubbing Provisions and the Set-off and Carry | |
| forward of Losses | |
| Assessment of Income and tax liability of | |
| different people | |
| Section C- Tax Management, Administrative | 20% |
| Procedures and ICDS | |
| TDS, TCS and Advance Tax | |
| Administrative Procedures | |
| Income Computation and Disclosure Standards – | |
| (ICDS) |
Paper 8: Cost Accounting (CA) |
Weightage |
|---|---|
| Section A- Introduction to Cost Accounting | 40% |
| Cost Ascertainment – Elements of Cost | |
| Cost Accounting Standards | |
| Cost Bookkeeping | |
| Methods of Costing | |
| Section B- Cost Accounting Techniques | 30% |
| Marginal Costing | |
| Standard Costing & Variance Analysis | |
| Budget and Budgetary Control (simple problems | |
| only) |
Group 2
Paper 9: Operation Management & Strategic Management (OMSM) |
Weightage |
|---|---|
| Section A- Operations Management | 70% |
| Operations Management – Introduction | |
| Operations Planning | |
| Designing of Operational Systems and Control | |
| Production Planning and Control | |
| Productivity Management and quality management | |
| Project Management | |
| Economics of Maintenance and spares management | |
| Section B- Strategic Management | 30% |
| Strategic Management Introduction | |
| Strategic Analysis and Strategic Planning | |
| Formulation and Implementation of Strategy |
Paper 10: Cost and Management Accounting, Financial Management |
Weightage |
|---|---|
| Section A- Cost, Management Accounting and Financial Management | 50% |
| Cost and Management Accounting – Introduction | |
| Decision Making Tools | |
| Budgeting and Budgetary Control | |
| Standard Costing and Variance Analysis | |
| Learning Curve | |
| Section B- Financial Management | 50% |
| Introduction to Financial Management | |
| Tools for Financial Analysis and Planning | |
| Working Capital Management | |
| Cost of Capital, Capital Structure Theories, Dividend Decisions | |
| Capital Budgeting – Investment Decisions |
Paper 11: Indirect Taxation (ITX) |
Weightage |
|---|---|
| Section A- Canons of Taxations – Indirect Tax GST | 80% |
| Section B- Customs Laws | 20% | | Basic Concepts | | | Types of Duties | | | Valuation under Customs | | | Import and Export Procedure | | | Customs Rules, 2017 | |
Paper 12: Company Accounts and Audit (CAA) |
Weightage |
|---|---|
| Section A- Accounts of Joint Stock Companies | 50% |
| Accounting of Shares and Debentures | |
| Presentation of Financial Statements | |
| Cash Flow Statement |
| Section B- Auditing | 50% | | Accounts of Banking, Electricity and Insurance Companies | | | Accounting Standards | |
This table breaks down the CMA Intermediate Syllabus 2022 for both Group 1 and Group 2, detailing the weightage of each section within the papers.
Steps for downloading CMA New Syllabus
Here are the modified steps on how to download CMA Intermediate New Syllabus :
- Step 1: Go to the official website of the Institute of Cost Accountants of India at icmai.in.
- Step 2: Navigate to the “Students” tab and locate the “Admission” section.
- Step 3: Click on “Admission” and then look for “Syllabus 2022 – Contents” in the list provided on the left-hand side of the page.
- Step 4: Select the option for CMA Intermediate syllabus and proceed to download the file for future reference.
For CMA Foundation/Inter: VISIT HERE
ICMAI CMA Exam Pattern
Candidates preparing for the CMA Intermediate exam in 2023 should familiarize themselves with its new exam pattern. Understanding the exam pattern is essential as it provides insights into the mode of the exam, the number of questions, test duration, marking scheme, and other important details. Those interested in pursuing the CMA qualification can register for the December/June session to appear for the CMA Intermediate exam.
| Particulars | Details |
|---|---|
| Mode of exam | Online-centre based |
| Type of questions | Objective and descriptive |
| Maximum marks per paper | 100 |
| Number of papers | 8 |
| Exam Duration | 3 hours per paper |
| Marking scheme | No negative marking |
For more details of exam: CLICK HERE
CMA Intermediate Study Material 2023
The ICMAI provides study materials for CMA Intermediate, which candidates can access by visiting its official website. Study materials are crucial for exam preparation. Additionally, candidates can download previous year question papers and other relevant resources from the ICMAI website to aid in their studies.
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