CMA Foundation Syllabus 2019
Ridhi.Khurana, 13 Nov 2019
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CMA Foundation Syllabus 2019- The Institute of Cost Accountants of India (ICMAI) released the currently existing CMA Foundation 2019 syllabus back in 2016. Candidates aspiring for the upcoming session of exams may refer the CMA Foundation syllabus November 2019 so that not a single topic is left behind while preparing for the exams. There are 4 subjects under CMA Foundation syllabus 2019 with Fundamentals of Economics and Management, Fundamentals of Accounting, Fundamentals of Commercial Laws & Ethics, and Fundamentals of Business Mathematics and Statistics. It may be noted that aspirants should also check the CMA Foundation exam pattern that applies to all these four papers. The CMA Foundation subjects are distributed into sections and also provide for the topics covered there under. ICMAI has also provided the official study material that should be the first source of information when it comes to exam preparation. Candidates may refer the complete article below to understand the CMA Foundation syllabus and the weightage held by sections under.

CMA Foundation Exam Pattern 2019

The concerned authorities set the CMA Foundation exam pattern and bring amendments as and when required. The exam pattern of CMA Foundation provides that the exam is conducted in offline mode for a duration of 3 hours. The table below shows CMA Foundation exam pattern 2019 for a clear understanding.

CMA Foundation Exam Pattern

Mode of Examination

Offline (Pen and Paper based)

Type of Questions

Objective and Subjective

Maximum Marks

100 for each paper

Exam Duration

3 hours per paper

Medium

English

CMA Foundation Syllabus

CMA Foundation Subjects

Sections

Topics

Weightage

Paper 1- Fundamentals of Economics and Management (F.E.M.)

Section A- Fundamentals of Economics

Basic Concepts of Economics – Micro & Macro Economics




50%

Forms of Market

Money and Banking

Section B- Fundamentals of Management

Management Process


50%

Paper 2- Fundamentals of Accounting (FoA)

Section A- Fundamentals of Financial Accounting

Accounting Process








80%

Accounting for Special Transactions

Preparation of Final Accounts:

  • Of a Profit making concern (for sole proprietorship concern

only)

  • Of a Not-for- Profit making concern

Section B- Fundamentals of Cost Accounting

Fundamentals of Cost Accounting


20%

Paper 3- Fundamentals of Commercial Laws & Ethics

Section A- Fundamentals of Commercial Laws

Indian Contracts Act, 1872





70%

Sale of Goods Act, 1930

Negotiable Instruments Act, 1881

Section B- Fundamentals of Ethics

Ethics and Business


30%

Paper 4- Fundamentals of Business Mathematics and Statistics (FBMS)

Section A: Fundamentals of Business Mathematics

Arithmetic



40%

Algebra

Section B: Fundamentals of Business Statistics

Statistical Representation of Data





60%

Measures of Central Tendency and Dispersion

Correlation and Regression

Probability

CMA Foundation Study Material 2019

The Institute of Cost Accountants of India has provided various knowledge sources to be referred by candidates so that one doesn’t need to wander for external resources. The CMA Foundation Study Material is released for all 4 papers. Thus, it is always said that candidates should keep this official source into consideration, whether at the time of learning or at the time of revision, whatever deems convenient.

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Frequently Asked Question (FAQs) - CMA Foundation Syllabus 2019

Question: How many CMA Foundation subjects are there?

Answer:

There are 4 subjects under CMA Foundation:

  1. Fundamentals of Economics and Management (FEM)

  2. Fundamentals of Accounting (FOA)

  3. Fundamentals of Laws and Ethics (FLE)

  4. Fundamentals of Business Mathematics and Statistics (FBMS)

Question: Is the syllabus of CMA Foundation and CA Foundation same?

Answer:

No. CMA Foundation Syllabus is somewhat similar to that of CA Foundation. However, there are topics that are covered deeply under one and dealt in brief as per the other.

Question: Which CMA Foundation subjects can be prepared with self study?

Answer:

The answer shall may vary amongst various students as its up to one’s ability. However, CMA Foundation being the fresh start into Cost Accountancy, one should not take risk of understanding concepts on their own.

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