CMA Intermediate 2025 Syllabus: Check Paper-Wise Syllabus

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%

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%

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%

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%

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%

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%

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%

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%