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.
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.
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 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
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
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.
Answer:
There are 4 subjects under CMA Foundation:
Fundamentals of Economics and Management (FEM)
Fundamentals of Accounting (FOA)
Fundamentals of Laws and Ethics (FLE)
Fundamentals of Business Mathematics and Statistics (FBMS)
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.
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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