CMA Intermediate Syllabus 2019
Updated on Oct 22, 2019 - 12:32 p.m. IST by Ridhi.Khurana
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CMA Intermediate Syllabus 2019- The Institute of Cost Accountants of India releases the CMA Intermediate syllabus and announces corresponding amendments as well, as and when required. The prevailing CMA Inter syllabus was introduced and came into effect on August 1, 2016 which was preceded by that of 2012. The words of Introduction of 2016 syllabus are as- “It is designed to nurture young business leaders of tomorrow who are able to convert the dream of ‘MAKE IN INDIA’ into reality through strategic management decisions effectively in both the National and International arena.” The CMA Intermediate syllabus 2019 contains topics to be covered in the exam. It has been provided for all 8 CMA Intermediate subjects, thus candidates need not be curious and wander for what topic is to be studied for upcoming sessions. The topics covered under CMA Inter syllabus December 2019 are more focussed upon knowledge, comprehension, application and analysis. Thus, candidates are supposed to target more upon understandable concepts and ace in the examination. The article below contains CMA Intermediate 2019 syllabus covering all eight CMA Inter subjects along with the exam pattern for student’s convenience.

CMA Intermediate Exam Pattern 2019

ICMAI has provided the CMA Intermediate exam pattern which reflects it to be an offline examination. There are objective as well as subjective type of questions. Candidates may refer the table provided below which contains exam pattern of CA Intermediate.

CMA Intermediate Exam Pattern

Mode of Exam

Offline

Exam Type

Objective and Subjective

CMA Inter subjects

8 Subjects

Maximum Marks

100

Duration of Exam

3 hours

Medium of Exam

English

Key Points To Be Kept In Mind For CMA Intermediate Students

CMA-inter-syllabus-objectives

CMA Intermediate Syllabus

CMA Intermediate Subjects

Sections

Topics

Group 1

Paper 5- Financial Accounting (FAC)

Section A- Accounting Basics

Fundamentals of Accounting

Accounting for Special Transations

Section B- Preparation of Financial Statements

Preparation of Final Accounts of Profit Oriented Organizations, Non-Profit Organizations and from Incomplete Records

Partnership Accounts

Section C- Self Balancing Ledgers, Royalties, Hire Purchase & Installment System, Branch & Departmental Accounts

Self-Balancing Ledger

Royalty Accounts, Hire Purchase and Installment System

Branch and Departmental Accounts

Section D- Accounting in Computerised Environment and Accounting Standards

Computerized Accounting System – Features, Significance, Grouping of Accounts, Ledger hierarchy, Accounting Packages and their selection criteria

Accounting Standards

Paper 6- Laws and Ethics

Section A- Commercial Laws

Indian Contract Act, 1872

Sale of Goods Act, 1930

Negotiable Instruments Act, 1881

Indian Partnership Act, 1932

Limited Liability Partnership Act, 2008

Section B : Industrial Laws

Factories Act, 1948

Payment of Gratuity Act, 1972

Employees Provident Fund 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

Section D : Ethics

Business Ethics

Paper 7- Direct Taxation (DTX)

Section A : Income Tax Act Basics

Introduction to Income Tax Act, 1961

Income which do not form part of Total Income (Section

10, 11 to 13A)

Section B : Heads of Income and Computation of Total Income and Tax Liability

Heads of Income and Computation of Total Income under various heads

Clubbing Provisions, Set off and Carry forward of Losses,

Deductions

Assessment of Income and tax liability of different persons

Section C : Tax Management, Administrative Procedures

and ICDS

TDS, TCS and Advance Tax

Administrative Procedures

Income Computation and Disclosure Standards – (ICDS)

Paper 8- Cost Accounting (CA)

Section A: Introduction to Cost Accounting

Cost Ascertainment – Elements of Cost

Cost Accounting Standards

Cost Book Keeping

Methods of Costing


Cost Accounting Techniques

Marginal Costing

Standard Costing & Variance Analysis

Budget and Budgetary Control (simple problems only)

Group 2

Paper 9- Operation Management & Strategic management (OMSM)

Section A : Operation Management

Operations Management – Introduction

Operations Planning

Designing of Operational Systems and Control

Production Planning and Control

Productivity Management and quality management

Project Management

Economics of Maintenance and spares management


Section B : Strategic Management

Strategic Management Introduction

Strategic Analysis and Strategic Planning

Formulation and Implementation of Strategy

Paper 10- Cost & Management Accounting and Financial Management (CMFM)

Section A : Cost & Management Accounting and Financial

Management

Cost and Management Accounting – Introduction

Decision Making Tools

Budgeting and Budgetary Control

Standard Costing and Variance Analysis

Learning Curve

Section B : Financial Management

Introduction to Financial Management

Tools for Financial Analysis and Planning

Working Capital Management

Cost of Capital, Capital Structure Theories, Dividend

Decisions and Leverage Analysis

Capital Budgeting – Investment Decisions

Paper 11- Indirect Taxation (ITX)

Section A: Cannons of Taxations – Indirect Tax GST

Section B: Customs Laws

Basic Concepts

Types of Duties

Valuation under Customs

Import and Export Procedure

Customs (Import of Goods at Concessional Rate of Duty) Rules,

2017

Paper 12- Company Accounts and Audit (CAA)

Section A: Accounts of Joint Stock Companies

Accounting of Shares and Debentures

Presentation of Financial Statements (as Per Schedule III)

Cash Flow Statement

Accounts of Banking, Electricity and Insurance Companies

Accounting Standards (AS-11, 12, 15, 16, 17, 18 and 19)

Section B : Auditing

Auditing Concepts

Provision relating to Audit under the Companies Act

CMA Intermediate Study Material 2019

The ‘Knowledge Resources’ available on ICMAI website is the one spot for candidates to download online CMA Intermediate study material. It may be noted that usually question papers are framed keeping regard with the ICMAI CMA Intermediate study material. Thus, it is highly advisable for candidates to refer official CMA Inter study material as it will help them prepare well, within the requisite limit and with a clarity as well. The official website contains subject wise study material for all 8 subjects of CMA Intermediate.

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