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.
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 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
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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