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CMA Inter Syllabus & Subjects 2024 for Group 1 & 2 - Topic Wise Syllabus
Edited By Sansar Singh Chhikara | Updated on Mar 11, 2024 02:58 PM IST | #CMA Intermediate
The Institute of Cost Accountants of India (ICMAI) has issued the syllabus for CMA Intermediate 2024 June session on its official website, icmai.in. The candidates should check the CMA Intermediate 2022 syllabus to prepare well for the exam. It must be noted that the CMA Inter syllabus 2016 has been discontinued, and all the forthcoming exams starting from CMA Inter June 2024 will be held according to Syllabus 2022.
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The syllabus for CMA Intermediate 2022 provides detailed information about the subjects, and topics included in the program along with their weightage. Knowing these topics and section-wise weightage helps the candidates streamline their preparation for the CMA Intermediate exam. Read through the article to know about CMA Intermediate syllabus 2022, exam pattern and other important information.
CMA Inter Subjects
The CMA Intermediate subjects focus on various facets of financial and cost accounting and business laws. There are four subjects each in the CMA Inter Group 1 syllabus and the CMA Inter Group 2 syllabus. The table given below describes the subjects in the CMA syllabus 2023 Intermediate.
| CMA Inter Group 1 Subjects |
Paper – 5: Business Law and Ethics (BLE) |
Paper – 6: Financial Accounting (FA) |
Paper – 7: Direct and Indirect Taxation (DITX) |
| Paper – 8: Cost Accounting (CA) |
| CMA Inter Group 2 Subjects |
Paper – 9: Operations Management & Strategic Management (OMSM) |
Paper – 10: Corporate Accounting and Auditing (CAA) |
Paper – 11: Financial Management and Business Data Analytics (FMDA) |
| Paper – 12: Management Accounting (MA) |
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CMA Inter Syllabus for June 2024 session
The topics included in CMA Intermediate syllabus are mostly related to finance, cost accounting, taxation and others and are divided into different topics and subtopics. CMA Intermediate syllabus 2022 includes two groups and 8 papers (5-12) based on the “Syllabus 2016”. The candidates preparing for the CMA exam can check the detailed syllabus below.
CMA Intermediate Syllabus 2022: Group 1
The below table comprise of the CMA Inter syllabus 2024 for each paper:
CMA Inter Syllabus 2024 for Paper 5 - Business Law & Ethics (BLE)
| Sections | Topics | Weightage | ||
|---|---|---|---|---|
| Section A: Commercial Laws | Introduction to Law and Legal System in India | 5% | ||
| Indian Contracts Act, 1872 | 10% | |||
| Sale of Goods Act, 1930 | 5% | |||
| Negotiable Instruments Act, 1881 | 5% | |||
| Indian Partnership Act, 1932 | 5% | |||
| Limited Liability Partnership Act, 2008 | ||||
| Section B: Industrial Laws | Factories Act, 1948 | 10% | ||
| Payment of Gratuity Act, 1972 | ||||
| Employees Provident Fund and Miscellaneous Provisions Act, 1952 | ||||
| Employees State Insurance Act, 1948 | ||||
| The Code on Wages, 2019 | 5% | |||
| Section C: Corporate Laws | Companies Act, 2013 | 40% | ||
| Section D: Business Ethics | Business Ethics and Emotional Intelligence | 15% | ||
CMA Intermediate Complete Guide
This E-book provides complete details of ICMAI CMA including the three stages of CMA, their eligibility criteria, admission process, syllabus, fee structure, and career options.
Download EBookCMA Inter Syllabus 2024 for Paper 6 - Financial Accounting (FA)
| Section | Topics | Weightage |
|---|---|---|
| Section A: Accounting Fundamentals | Accounting Fundamentals | 15% |
| Section B: Accounting for Special Transactions | Bills of Exchange, Consignment, Joint Venture | 10% |
| Section C: Preparation of Financial Statements | Preparation of Final Accounts of Commercial Organisations, | 20% |
Not-for-Profit Organisations and from Incomplete Records | ||
| Section D: Partnership Accounts | Partnership Accounts | 20% |
| Section E: Lease, Branch and Departmental Accounts etc. | Lease Accounting | 15% |
| Branch (including Foreign Branch) and Departmental Accounts | ||
| Insurance Claim for Loss of Stock and Loss of Profit | ||
| Hire Purchase and Installment Sale Transactions | ||
| Section F: Accounting Standards | Accounting Standards | 20% |
CMA Inter Syllabus 2024 for Paper 7 - Direct and Indirect Taxation (DITX)
| Section | Topics | Weightage | ||
|---|---|---|---|---|
| Section A: Direct Taxation | Basics of Income Tax Act | 10% | ||
| Heads of Income | 25% | |||
| Total Income and Tax Liability of Individuals & HUF | 15% | |||
| Section B: Indirect Taxation | Concept of Indirect Taxes | 5% | ||
| Goods and Services Tax (GST) Laws | 35% | |||
| Customs Act | 10% | |||
CMA Inter Syllabus 2024 for Paper 8 - Cost Accounting (CA)
| Sections | Topics | Weightage |
|---|---|---|
| Section A: Introduction to Cost Accounting | Introduction to Cost Accounting | 5% |
| Cost Ascertainment – Elements of Cost | 15% | |
| Cost Accounting Standards (CAS 1 to CAS 24) | 10% | |
| Cost Book Keeping | 10% | |
| Section B: Methods of Costing | Methods of Costing | 30% |
| Section C: Cost Accounting Techniques | Cost Accounting Techniques | 30% |
CMA Intermediate Syllabus 2022: Group 1
The below given tables comprise CMA Intermediate Syllabus 2022 for Group 2 papers:
CMA Inter Syllabus 2024 for Paper 9 - Operations Management and Strategic Management (OMSM)
| Sections | Topics | Weightage |
|---|---|---|
| Section A: Operations Management | Introduction | 5% |
| Operations Planning | 5% | |
| Designing of Operational Systems and Control | 5% | |
| Application of Operation Research-Production Planning and Control | 20% | |
| Productivity Management and QualityManagement | 5% | |
| Project Management, Monitoring and Control | 15% | |
| Economics of Maintenance and Spares Management | 5% | |
| Section B: Strategic Management | Introduction | 10% |
| Strategic Analysis and Strategic Planning | 10% | |
| Formulation and Implementation of Strategy | 10% | |
| Digital Strategy | 10% |
CMA Inter Syllabus 2024 for Paper 10 - Corporate Accounting and Auditing (CAA)
| Sections | Topics | Weightage |
|---|---|---|
| Section A: Corporate Accounting | Accounting for Shares and Debentures | 10% |
| Preparation of the Statement of Profit and Loss and Balance Sheet (As Per Schedule III of Companies Act, 2013) | 10% | |
| Cash Flow Statement | 10% | |
| Accounts of Banking, Electricity and Insurance Companies | 10% | |
| Accounting Standards | 10% | |
| Section B: Auditing | Basic Concepts of Auditing | 10% |
| Provisions Relating to Audit under Companies Act, 2013 | 30% | |
| Auditing of Different Types of Undertakings | 10% |
CMA Inter Syllabus 2024 for Paper 11 - Financial Managemesnt and Business Data Analytics (FMDA)
| Topics | Topics | Weightage |
|---|---|---|
| Section A: Financial Management | Fundamentals of Financial Management | 5% |
| Institutions and Instruments in Financial Markets | 10% | |
| Tools for Financial Analyses | 15% | |
| Sources of Finance and Cost of Capital | 10% | |
| Capital Budgeting | 15% | |
| Working Capital Management | 15% | |
| Financing Decision of a Firm | 10% | |
| Section B: Business Data Analytics | Introduction to Data Science for Business Decision-making | 5% |
| Data Processing, Organisation, Cleaning and Validation | 5% | |
| Data Presentation: Visualisation and Graphical Presentation | 5% | |
| Data Analysis and Modelling | 5% |
CMA Inter Syllabus 2024 for Paper 12 - Management Accounting (MA)
| Sections | Topocs | 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% |
CMA Inter Syllabus 2022 and 2016
| Syllabus |
| Syllabus 2022 |
| Syllabus 2016 |
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How to Download CMA Intermediate Syllabus 2024
Step-1:Visit the official website of the Institute of Cost Accountants of India, icmai.in
Step-2: Click on the “Students” tab and find “Admission”.
Step-3: Click the same and find “Syllabus 2022 - Contents from the list available on the left hand side of the page
Step-4: Choose CMA Intermediate syllabus and download the file for future reference.
CMA Intermediate Exam Pattern 2024
The candidates preparing for CMA Intermediate exam 2024 should know its CMA Inter exam pattern. It will provide them a good insight on the mode of exam, number of questions asked, test duration, marking scheme and other relevant information. Candidates interested in CMA can opt for the December/June session by completing CMA Intermediate registration.
CMA Intermediate 2024 Exam Pattern
| 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 |
CMA Intermediate Study Material 2024
The ICMAI prescribes study materials for CMA Intermediate and the candidates can download the same by visiting its official website. Study material is essential for preparing for the examination. Candidates can also download previous year question papers along with the study materials and other relevant resources from the ICMAI website.
Also, check - CMA intermediate question paper
Frequently Asked Question (FAQs)
1. Where can I find the CMA Intermediate syllabus 2022?
You can find CMA Intermediate syllabus 2022 on the official website of ICMAI, icmai.in.
2. How many papers are there in the CMA Intermediate syllabus?
There are 8 papers (5-12) in the CMA Intermediate syllabus.
3. What type of questions are asked in the CMA Intermediate exam?
Both objective and subjective questions are asked in the CMA Intermediate exam.
4. Is there any negative marking in the CMA Intermediate exam?
No, in the CMA Intermediate exam there is no negative marking for wrong answers.
5. What is the syllabus of CMA Inter Group 1?
The syllabus of CMA Inter Group 1 consists of 4 subjects namely Financial Accounting, Law and Ethics, Direct Taxation, Cost Accounting
6. What are the subjects in CMA Inter Group 1 and 2?
The subjects in CMA Inter Group 1 include Financial Accounting, Law and Ethics, Direct Taxation, Cost Accounting. The subjects in group 2 include Operations Management & Strategic Management, Cost and Management Accounting and Financial Management, Indirect Taxation, Company Accounts & Audit.
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Have a question related to CMA Intermediate ?
Hello Aspirant,
The CMA Intermediate Exam question papers are made available on ICMAI's official website. The CMA Intermediate Question Paper 2023 will be made available soon following the test. The route to success in CMA Intermediate has always been believed to be through the previous year's question papers. Students would be prepared for the ICMAI CMA Intermediate 2023 test by completing them.
You can refer the below link for more details and downloading previous year question papers:
https://finance.careers360.com/articles/cma-intermediate-question-paper
ALL THE BEST
Lalbee 13 February,2024
Hello aspirant,
Certified Management Accountants is what CMA stands for. The Association of Accountants and Financial Professionals in Business awards the CMA certification in accounting and finance. Candidates must first register as an IMA member in order to be eligible for the CMA 2023 certification. In CMA, there are two sections. The CMA Part 1 and Part 2 tests must be taken by candidates in any sequence. US CMA testing takes place in three windows: January/February, May/June, and September/October.
To know complete information, please visit the following link:
https://finance.careers360.com/articles/us-cma
Thank you
Hope it helps you.
shivamtrivedi0005 13 October,2023
Hello
A student passed 10+12 from recognize board can easily get admission in CMA. you can check more detail here https://icmai.in/studentswebsite/Admission.php
Aastha Jain 23 June,2022
hey there,
Yes, as you have cleared paper of CMA Foundation Course, you shall be eligible for CMA Inter registration.
Those candidates who have passed Class 10+2 and CMA Foundation Course of the Institute of Cost Accountants of India shall be eligible for admission to CMA Intermediate Course.
hope this helps you
Nisha 22 January,2022
Fees can either be paid full or in installments, but installments can only be given for three terms with January being the last term and the deadline for the June exam. You can pay in installments from October and pay 1st installment in October, 2nd in November and 3rd in December.
Lisa 16 January,2022
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