CMA Intermediate Exam Pattern 2022 (December) - Mode, Marking Scheme, Number of Questions
CMA Intermediate Exam Pattern 2022 (December): The Institute of Cost Accountants of India (ICMAI) releases the CMA Intermediate exam pattern on its official website - icmai.in. As per the paper pattern, the CMA Intermediate exams will be held in offline centre based mode. The overall exam duration will be three hours. The candidates appearing in the CMA Inter exam should go through the exam pattern for preparing a definite exam strategy to qualify the CMA exam 2022 Read the article to know about the exam pattern of CMA Intermediate 2022, syllabus, topic-wise weightage, and other crucial aspects.
RELATED: Check CMA Intermediate question papers to have knowledge about the paper pattern.
Latest Updates for CMA Intermediate
- 27 Dec 2022:
CMA Admit Card released for Inter and Final exams (Dec session) - Click here
- 27 Sep 2022:
ICMAI CMA result June 2022 declared, to download scorecards - Click here
- 06 Jun 2022:
CMA Inter admit card released for June 2022 session, to download - Click here
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CMA Intermediate Exam Pattern 2022
The candidates appearing for CMA Intermediate exam 2022 should be familiar with the paper pattern. Details such as mode of exam, type and number of questions asked, marking scheme, time duration, language and related information are provided officially by ICMAI on its website.
Exam Pattern of CMA Intermediate 2022
Particulars | Details |
Mode of exam | Offline-centre based |
Type of questions | Objective and descriptive |
Maximum marks per paper | 100 |
Number of papers | 8 |
Exam Duration | 3 hours per paper |
Total Number of questions | 120 |
Marking scheme | No negative marking |
CMA Intermediate Exam Pattern 2022- Topic wise Weightage
Each paper of the CMA Intermediate exam 2022 will have a different weightage, hence it is important to have an understanding about the topic wise weightage. Focusing more on the topics having higher percentages will be more beneficial.
Topic Wise Weightage for CMA Intermediate Syllabus 2022
Paper 5: Financial Accounting (FAC) | ||
Section A- Accounting – Basics | Fundamentals of Accounting | 25% |
Accounting for Special Transactions | ||
Section B- Preparation of Financial Statements | Preparation of Final Accounts of Profit Oriented organizations and Non-Profit Organizations | 40% |
Partnership Accounts | ||
Section C- Self Balancing of Ledgers, Royalties, Hire Purchase & Installment System, Branch & Departmental Accounts | Self-Balancing Ledgers | 20% |
Royalties, Hire-Purchase and Installment System | ||
Branch and Departmental Accounts | ||
Section D- Accounting in Computerised Environment and Standards | Overview of Computerised Accounting | 15% |
Accounting Standards (Specified only) | ||
Paper 6: Laws and Ethics | ||
Section A- Commercial Laws | Laws of Contracts (Advanced level) | 30% |
Laws relating to Sale of Goods (Advanced level) | ||
Negotiable Instruments Act,1881 (Advanced Level) | ||
Indian Partnership Act, 1932 | ||
Indian Partnership Act, 1932 | ||
Section B- Industrial Laws | Factories Act, 1948 | 25% |
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 | Companies Act, 2013 | 35% |
Section D- Ethics | Business Ethics | 10% |
Paper 7- Direct Taxation (DTX) | ||
Section A- Income Tax Act Basics 10% | Introduction to Income Tax Act, 1961 | 10% |
Income is not part of Total Income | ||
Section B- Head of Income, Computation of Total Income and Tax | Heads of Income and Computation of Total Income | 70% |
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 Procedures and ICDS | TDS, TCS and Advance Tax | 20% |
Administrative Procedures | ||
Income Computation and Disclosure Standards – (ICDS) | ||
Paper 8- Cost Accounting (CA) | ||
Section A- Introduction to Cost Accounting | Cost Ascertainment – Elements of Cost | 40% |
Cost Accounting Standards | ||
Cost Bookkeeping | ||
Methods of Costing | 30% | |
Cost Accounting Techniques | Marginal Costing | 30% |
Standard Costing & Variance Analysis | ||
Budget and Budgetary Control (simple problems only) |
Topic Wise Weightage for CMA Intermediate Syllabus 2022
Paper 9- Operation Management & Strategic management (OMSM) | ||
Section A- Operations Management (70%) | Operations Management – Introduction | 15% |
Operations Planning | ||
Designing of Operational Systems and Control | 35% | |
Production Planning and Control | ||
Productivity Management and quality management | ||
Project Management | 20% | |
Economics of Maintenance and spares management | ||
Section B- Strategic Management | Strategic Management Introduction | 30% |
Strategic Analysis and Strategic Planning | ||
Formulation and Implementation of Strategy | ||
Paper 10- Cost and Management Accounting, Financial Management | ||
Section A- Cost, Management Accounting and Financial Management | Cost and Management Accounting – Introduction | 50% |
Decision Making Tools | ||
Budgeting and Budgetary Control | ||
Standard Costing and Variance Analysis | ||
Learning Curve | ||
Section B- Financial Management | Introduction to Financial Management | 50% |
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) | ||
Section A- Canons of Taxations – Indirect Tax GST | 80% | |
Section B- Customs Laws | Basic Concepts | 20% |
Types of Duties | ||
Valuation under Customs | ||
Import and Export Procedure | ||
Customs Rules, 2017 | ||
Paper 12- Company Accounts and Audit (CAA) | ||
Section A- Accounts of Joint Stock Companies (50%) | Accounting of Shares and Debentures | 25% |
Presentation of Financial Statements | ||
Cash Flow Statement | ||
Section B- Auditing (50%) | Accounts of Banking, Electricity and Insurance Companies | 25% |
Accounting Standards |
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CMA Intermediate 2022 Syllabus
ICMAI prescribes the syllabus of CMA Intermediate officially for all the registered candidates. After knowing the exam pattern, candidates should go through the complete descriptive syllabus for CMA Intermediate.
The subjects included in the CMA Intermediate syllabus 2022 provide balanced and comprehensive knowledge to candidates. These are also based on the International standards set by the International Federation of Accountants (IFA) and the International Accounting Education Standards Board (IAESB). According to the 2016 syllabus, there will be two groups and each group will consist of 4 modules as mentioned below.
CMA Intermediate Group-I Subjects
Paper 5: Financial Accounting (FAC)
Paper 6: Laws and Ethics (LNE)
Paper 7: Direct Taxation (DTX)
Paper 8: Cost Accounting (CAC)
CMA Intermediate Group-II Subjects
Paper 9: Operation Management and Strategic Management (OMSM)
Paper 10: Cost and Management Accounting and Financial Management (CMFM)
Paper 11: Indirect Taxation (ITX)
Paper 12: Company Accounts and Audits (CAA)
Candidates appearing for CMA Intermediate 2022 exam should be aware of all the above topics and relevant weightage. It will help them in preparing for the CMA Intermediate exam 2022 by understanding the type of questions and exam pattern thoroughly.
Also go through the complete CMA Intermediate Study material to have better understanding over the topics covered.
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Frequently Asked Question (FAQs) - CMA Intermediate Exam Pattern 2022 (December) - Mode, Marking Scheme, Number of Questions
Question: What is the marking pattern of the CMA Intermediate exam?
Answer:
In the CMA Intermediate exam, there are a total of eight papers and each paper carries 100 marks. There is no negative marking for the incorrect answers.
Question: Who conducts the CMA Intermediate exam?
Answer:
Institute of Cost Management Accountant of India (ICMAI) conducts the CMA Intermediate exam.
Question: What is the mode of the CMA Intermediate exam?
Answer:
The mode of the CMA Intermediate exam is offline and pen-paper-based.
Question: How many papers are there in the CMA Intermediate exam?
Answer:
There are eight papers in the CMA Intermediate exam.
Question: What are the types of questions asked in the CMA Intermediate exam?
Answer:
The candidates will get both objective and descriptive type questions in the CMA Intermediate exam.
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Questions related to CMA Intermediate
I want admission in CMA intermediate
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
as i have cleared my cma foundation in jan 2022 so can i give cma inter in dec 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
Kya Cma me admission lene ke liye fees pura paid krna hoga ya Jan last tak mai 1st installemt paid krne ke bad feb last tak 2nd installment paid kr sakta hu for june exam.
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.