CMA Intermediate Syllabus 2022 (December) for Group 1 & 2 - Topic Wise Syllabus
CMA Intermediate 2022 Syllabus (December) - The Institute of Cost Accountants of India (ICMAI) issues the syllabus for CMA Intermediate 2022 on its official website, icmai.in. The candidates should check the CMA Intermediate 2022 syllabus to prepare well for the exam. The syllabus for CMA Intermediate 2022 provides detailed information about the subjects, topics included in the program along with their weightage. Knowing these topics and section-wise weightage helps the candidates to streamline their preparation for the CMA Intermediate exam. Read through the article to know about CMA Intermediate syllabus 2022, exam pattern and other important information.
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CMA Intermediate 2022 Syllabus
The topics included in CMA Intermediate syllabus are mostly related to finance, cost accounting, taxation and others and are divided into different topics and subtopics. CMA Intermediate syllabus 2022 includes two groups and 8 papers (5-12) based on the “Syllabus 2016”. The candidates preparing for the CMA exam can check the detailed syllabus below.
CMA Intermediate Syllabus 2022: Group 1
Paper 5: Financial Accounting (FAC)
Section A- Accounting – Basics
Fundamentals of Accounting
Accounting for Special Transactions
Section B- Preparation of Financial Statements
Preparation of Final Accounts of Profit Oriented organizations and Non-Profit Organizations
Section C- Self Balancing of Ledgers, Royalties, Hire Purchase & Installment System, Branch &
Royalties, Hire-Purchase and Installment System
Branch and Departmental Accounts
Section D- Accounting in Computerised Environment and Standards
Overview of Computerised Accounting
Accounting Standards (Specified only)
Paper 6: Laws and Ethics
Section A- Commercial Laws
Laws of Contracts (Advanced level)
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
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
Section D- Ethics
Paper 7- Direct Taxation (DTX)
Section A- Income Tax Act Basics 10%
Introduction to Income Tax Act, 1961
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
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
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
Methods of Costing
Cost Accounting Techniques
Standard Costing & Variance Analysis
Budget and Budgetary Control (simple problems only)
CMA Intermediate 2022 Syllabus: Group 2
Paper 9- Operation Management & Strategic management (OMSM)
Section A- Operations Management (70%)
Operations Management – Introduction
Designing of Operational Systems and Control
Production Planning and Control
Productivity Management and quality 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 and Management Accounting, Financial Management
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
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
Capital Budgeting – Investment Decisions
Paper 11- Indirect Taxation (ITX)
Section A- Canons of Taxations – Indirect Tax GST
Section B- Customs Laws
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
Presentation of Financial Statements
Cash Flow Statement
Section B- Auditing (50%)
Accounts of Banking, Electricity and Insurance Companies
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How to Download CMA Intermediate Syllabus 2022
Step-1:Visit the official website of the Institute of Cost Accountants of India, icmai.in
Step-2: Click on the “Students” tab and find “Admission”.
Step-3: Click the same and find “Syllabus 2016 - Contents from the list available on the left hand side of the page
Step-4: Choose CMA Intermediate syllabus and download the file for future reference.
CMA Intermediate Exam Pattern 2022
The candidates preparing for CMA Intermediate exam 2022 should know its exam pattern. It will provide them a good insight on the mode of exam, number of questions asked, test duration, marking scheme and other relevant information. Candidates interested in CMA can opt for the December/June session by completing CMA Intermediate registration.
CMA Intermediate 2022 Exam Pattern
Mode of exam
Type of questions
Objective and descriptive
Maximum marks per paper
Number of papers
3 hours per paper
No negative marking
CMA Intermediate Study Material 2022
The ICMAI prescribes study materials for CMA Intermediate and the candidates can download the same by visiting its official website. Study material is essential for preparing for the examination. Candidates can also download previous year question papers along with the study materials and other relevant resources from the ICMAI website.
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Frequently Asked Question (FAQs) - CMA Intermediate Syllabus 2022 (December) for Group 1 & 2 - Topic Wise Syllabus
Question: Is there any negative marking in the CMA Intermediate exam?
No, in the CMA Intermediate exam there is no negative marking for wrong answers.
Question: What type of questions are asked in the CMA Intermediate exam?
Both objective and subjective questions are asked in the CMA Intermediate exam.
Question: How many papers are there in the CMA Intermediate syllabus?
There are 8 papers (5-12) in the CMA Intermediate syllabus.
Question: Where can I find the CMA Intermediate syllabus 2022?
You can find CMA Intermediate syllabus 2022 on the official website of ICMAI, icmai.in.
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Questions related to CMA Intermediate
I want admission in CMA intermediate
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
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.