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.
Latest Updates for CMA Intermediate
- 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
- 01 Feb 2022:
CMA Intermediate registration for June 2022 can now be done till February 10, 2022 (extended date)
Stay up-to date with CMA Intermediate News

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 | 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) |
CMA Intermediate 2022 Syllabus: Group 2
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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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
Particulars | Details |
Mode of exam | Online-centre based |
Type of questions | Objective and descriptive |
Maximum marks per paper | 100 |
Number of papers | 8 |
Exam Duration | 3 hours per paper |
Marking scheme | 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?
Answer:
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?
Answer:
Both objective and subjective questions are asked in the CMA Intermediate exam.
Question: How many papers are there in the CMA Intermediate syllabus?
Answer:
There are 8 papers (5-12) in the CMA Intermediate syllabus.
Question: Where can I find the CMA Intermediate syllabus 2022?
Answer:
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
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.