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CMA Inter Exam Dec 2024 - Dates (Out), Exam Form (Released), Registration, Syllabus, Question Papers, Preparation Tips

Upcoming Event
CMA Intermediate Exam Date : 10 Dec' 2024 - 10 Dec' 2024
Updated on 19th October, 2024 by Team Careers360

About CMA Intermediate 2024

The Institute of Cost Management Accountants of India (ICMAI) has released the CMA Intermediate December 2024 exam schedule. It will conduct the CMA Inter December 2024 exam from December 10-17, 2024. The CMA Inter December 2024 exam form is also open and candidates can fill the exam form till October 10, 2024 by visiting the official website - icmai.in.

Candidates who register for the examination got their CMA Intermediate 2024 admit card around 10 days before the examination.  Earlier, it conducted the CMA Inter June 2024 exam from June 11-18, 2024. The CMA June 2024 result will be declared soon.

ICSI signs MoU with ICMAI

The Institute of Company Secretaries of India has signed a Memorandum of Understanding (MoU) with the Institute of Cost and Management Accountants of India for reciprocal exemption of papers to each other's students.

Exemption to CAT Pass out Students for pursuing CMA Course

The ICMAI has announced an exemption for CAT pass-out candidates under CMA Intermediate Course syllabus course. As per the recent notification, such candidates are now exempted from appearing in the Business Laws and Ethics (BLE) paper of CMA Intermediate.    

What is the CMA Intermediate Exam?

The CMA Intermediate exam is the second level of the Certified Management Accountant course and is divided into two groups- Group 1 and Group 2. Candidates while filling out the CMA Intermediate exam form have the option to appear in any of these or both groups in a single sitting.

CMA Intermediate Exam Pattern

As per the CMA Inter paper pattern, the CMA Intermediate exam is conducted twice a year - in June and in December. Candidates can register and fill the exam form in any session at their convenience. There are a total of 8 papers in CMA Intermediate exam.

Group 1Group 2
Financial Accounting (P-05)Operations Management & Strategic Management (P-09)
Laws & Ethics (P-06)Cost & Management Accounting and Financial Management (P-10) 
Direct Taxation (P-07)Indirect Taxation (P-11)
Cost Accounting (P-08)Company Accounts & Audit (P-12)

CMA Intermediate Qualifying Marks 

To qualify the CMA Intermediate exam, candidates need to secure a minimum of 40% marks in each paper and a total aggregate of 50% of marks in all the papers. The CMA Intermediate result is declared after 30 days of the completion of the examination.

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CMA Intermediate 2024 Highlights

Full Exam Name
CMA Intermediate
Conducting Body
THE INSTITUTE OF COST ACCOUNTANTS OF INDIA
Frequency Of Conduct
Twice a year
Exam Level
National Level Exam
Languages
English +1 more
Mode Of Application
online
Mode Of Exam
offline
Exam Duration
3 Hours

CMA Intermediate Important Dates

CMA Intermediate (session 2024)

10 Dec' 2024 - 10 Dec' 2024 . Online
Exam Date
December session - Business Laws and Ethics (P-05)
11 Dec' 2024 - 11 Dec' 2024 . Online
Exam Date
December session - Operations Management and Strategic Management (P-09)
12 Dec' 2024 - 12 Dec' 2024 . Online
Exam Date
December session - Financial Accounting (P-06)

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10 Apr' 2024 - 10 Apr' 2024 . Online
Application Date
June session - last date
11 Apr' 2024 - 17 Apr' 2024 . Online
Late Fee Application Date
June session - last date (with late fee of Rs.500/-)
20 Apr' 2024 - 20 Apr' 2024 . Online
Application Correction Date
June session - last date

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The exam form window of CMA Inter December 2024 is open. Candidates could apply online through the official website - icmai.in to fill the exam form till October 10, 2024. Registration for CMA Intermediate course is open throughout the year however, candidates need to track the registration cutoff dates before filling the application form. CMA registration for December 2024 session has been extended till August 10, 2024.

Candidates can apply for the CMA Intermediate course using any of the two options-

Option 1 - Apply through the CMA Foundation course

Option 2 - Direct entry route

Mode of CMA Intermediate Registration 2024

There are two modes to register for CMA Intermediate exams:

  • Oral

  • Postal (E-learning)

Steps to apply for CMA Intermediate course

Step 1 - Go to the official website of ICMAI - icmai.in

Step 2 - Click on the link “Students" given on the menubar and then the "Admission” option visible on the menu bar. This will redirect you to the admission page of ICMAI.

Step 3 - Select the "Online Admission" option and proceed to fill the form

Step 4 - Enter the details, upload documents and pay the application fees

Step 5 - Save the confirmation receipt for future reference

Registration Fees 2024

Oral

Postal

Option I (Without instalment)

Option II (With Installment)


Option I (Without instalment)

Option II (With Installment)

Rs. 23100

Rs. 12000

Rs. 11100

Rs. 23100

Rs. 12000

Rs. 11100

CMA Inter Exam Form Fees

GroupIndian centresOverseas centre
Single group1500100 USD
Both group2800150 USD

Before filling the CMA Intermediate application form, candidates should go through the eligibility criteria. Details related to the educational qualification required, qualifying marks, and nationality are provided officially by ICMAI on its official website. Given below eligibility criteria can be checked by candidates before registering for the CMA Intermediate course- 

  • Passed Senior Secondary School Examination (10+2) and CMA Foundation Course of the Institute of Cost Accountants of India

OR

  • Candidate should be graduate in any discipline other than Fine Arts/ Foundation (Entry Level) Part I Examination of CAT of the Institute/ Foundation (Entry Level) Part I Examination and Competency Level Part II Examination of CAT of the Institute.

OR

  • Passed Foundation of ICSI/Intermediate of ICAI along with Class 10+2 

CMA Intermediate Complete Guide

This E-book provides complete details of ICMAI CMA including the three stages of CMA, their eligibility criteria, admission process, syllabus, fee structure, and career options.

Download EBook

Documents Required at Exam CMA Intermediate 2024

CMA Intermediate 2024

  • CMA Intermediate admit card in physical form
  • Government ID Proof such as Aadhaar card/ pan card/ voter ID card
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ICMAI prescribes the CMA Intermediate exam pattern officially. It is advisable for candidates to carefully check the exam pattern before commencing their preparations for the exam. Details such as mode of the CMA Intermediate exam, type and number of questions asked, number of papers/ groups, exam frequency, medium of exam and related are mentioned under the exam pattern. 

Exam Pattern of CMA Intermediate 2024

Particulars

Details

Mode of exam

Offline-centre based

Type of questions

Objective and descriptive

Medium of examEnglish/Hindi
GroupsTwo groups 

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

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CMA Intermediate 2024 Syllabus

CMA Intermediate 2024 CMA Intermediate 2024

Financial accounting (FAC)-accounting basics: Unit 01


Fundamentals of accounting
  • Accounting-meaning, scope and significance of accounting, accounting principles, concepts and conventions, capital and revenue transactions, depreciation, rectification of errors

Financial accounting (FAC)-accounting basics: Unit 02


Accounting for special transactions
  • Bill of exchange, consignment, joint venture, insurance claims (loss of stock and loss of profit)

Financial accounting (FAC)-preparation of financial statements: Unit 01


Preparation of final accounts of profit oriented organizations, non-profit organizations and from incomplete records
  • Preparation of financial statements of profit oriented organizations: P and L account, balance sheet
  • Preparation of financial statements of non-profit making organizations: Preparation of receipts and payments account, income and expenditure account and balance sheet
  • Preparation of financial statements from incomplete records (single entry)

Financial accounting (FAC)-preparation of financial statements: Unit 02


Partnership accounts
  • Admission, retirement, death, treatment of joint life policy, dissolution of partnership firms including piecemeal distribution, amalgamation of partnership firms, conversion of partnership firm into a company and sale of partnership firm to a company

Financial accounting (FAC)-self balancing ledgers, royalties, hire purchase and installment system, branch and departmental accounts: Unit 01


Self-balancing ledger

    Financial accounting (FAC)-self balancing ledgers, royalties, hire purchase and installment system, branch and departmental accounts: Unit 02


    Royalty accounts, hire purchase, and installment system

      Financial accounting (FAC)-self balancing ledgers, royalties, hire purchase and installment system, branch and departmental accounts: Unit 03


      Branch and departmental accounts

        Financial accounting (FAC)-accounting in computerized environment and accounting standards: Unit 01


        Computerized accounting system
        • Features, significance, grouping of accounts, ledger hierarchy, accounting packages, and their selection criteria

        Financial accounting (FAC)-accounting in computerized environment and accounting standards: Unit 02


        Accounting standards

          Laws and ethics (LNE)-commercial laws: Unit 01


          Indian contracts act, 1872
          • Essential elements of a contract, offer and acceptance
          • Void and voidable agreements
          • Consideration
          • Legality of object
          • E-contracts
          • Constraints to enforce contractual obligations
          • Quasi-contracts, contingent contracts, termination or discharge of contracts
          • Special contracts: Indemnity and guarantee; bailment and pledge; laws of agency

          Laws and ethics (LNE)-commercial laws: Unit 02


          Sale of goods act, 1930
          • Definition
          • Transfer of ownership
          • Conditions and warranties
          • Performance of the contract of sale
          • Rights of unpaid vendor
          • Auction sales

          Laws and ethics (LNE)-commercial laws: Unit 03


          Negotiable instruments act, 1881
          • Definition and features of negotiable instrument
          • Crossing, endorsement, and material alteration
          • Acceptance, assignment, and negotiation
          • Rights and liabilities of parties
          • Dishonor of a negotiable instrument

          Laws and ethics (LNE)-commercial laws: Unit 04


          Indian partnership act, 1932
          • Nature of partnership
          • Rights and liabilities of partners
          • Formation, reconstitution, and dissolution of firms

          Laws and ethics (LNE)-commercial laws: Unit 05


          Limited liability partnership act, 2008
          • Concept, formation, membership, functioning
          • Dissolution

          Laws and ethics (LNE)-industrial laws: Objects, scope, and applicability of the following acts: Unit 01


          Factories act, 1948

            Laws and ethics (LNE)-industrial laws: Objects, scope, and applicability of the following acts: Unit 02


            Payment of gratuity act, 1972

              Laws and ethics (LNE)-industrial laws: Objects, scope, and applicability of the following acts: Unit 03


              Employees provident fund act, 1952

                Laws and ethics (LNE)-industrial laws: Objects, scope, and applicability of the following acts: Unit 04


                Employees state insurance act, 1948

                  Laws and ethics (LNE)-industrial laws: Objects, scope, and applicability of the following acts: Unit 05


                  Payment of bonus act, 1965

                    Laws and ethics (LNE)-industrial laws: Objects, scope, and applicability of the following acts: Unit 06


                    Minimum wages act, 1948

                      Laws and ethics (LNE)-industrial laws: Objects, scope, and applicability of the following acts: Unit 07


                      Payment of wages act, 1936

                        Laws and ethics (LNE)-industrial laws: Objects, scope, and applicability of the following acts: Unit 08


                        Pension fund regulatory and development authority act, 2013

                          Laws and ethics (LNE)-corporate laws: Unit 01


                          Companies act, 2013
                          • Company types, promotion, formation and related procedures i.e., sec 1 to sec 122 of companies act, 2013
                          • Director-role, responsibilities, qualification, disqualification, appointment, retirement, resignation, removal, remuneration and powers, directors identification number

                          Laws and ethics (LNE)-ethics: Unit 01


                          Business ethics
                          • Ethics-meaning, importance, nature, and relevance to business
                          • Values and attitudes of professional accountants
                          • Seven principles of public life-selflessness, integrity, objectivity, accountability, openness, honesty, and leadership
                          • Ethics in business

                          Direct taxation (DTX)-income tax act basics: Unit 01


                          Introduction to income tax act, 1961
                          • Constitutional validity
                          • Basic concepts and definitions
                          • Capital and revenue receipts
                          • Basis of charge and scope of total income
                          • Residential status and incidence of tax (excluding section 9A)

                          Direct taxation (DTX)-income tax act basics: Unit 02


                          Incomes which do not form part of total income (section 10, 11 to 13A)

                            Direct taxation (DTX)-heads of income and computation of total income and tax liability: Unit 01


                            Heads of income and computation of total income under various heads
                            • Salaries
                            • Income from house property
                            • Profits and gains of business or profession (excluding sections 42 to 44DB but including sections 43A, 43B, 43AA, 44AB, 44AD, 44ADA, and 44AE)
                            • Capital gains
                            • Income from other sources

                            Direct taxation (DTX)-heads of income and computation of total income and tax liability: Unit 02


                            Clubbing provisions, set off and carry forward of losses, deductions
                            • Income of other persons included in assessee’s total income
                            • Aggregation of income and set off and carry forward of losses
                            • Deductions in computing total income
                            • Rebates and reliefs
                            • Applicable rates of tax and tax liability

                            Direct taxation (DTX)-heads of income and computation of total income and tax liability: Unit 03


                            Assessment of income and tax liability of different persons
                            • Taxation of individual (including amount but excluding non-resident)
                            • Hindu undivided family (HUF)
                            • Firms, LLP and association of persons
                            • Co-operatives societies

                            Direct taxation (DTX)-tax management, administrative procedure and ICDS: Unit 01


                            TDS, TCS, and advance tax
                            • Tax deduction at source (excluding sections relevant to non-residents)
                            • Tax collected at source
                            • Advance tax

                            Direct taxation (DTX)-tax management, administrative procedure and ICDS: Unit 02


                            Administrative procedures
                            • Return and PAN
                            • Intimation
                            • Brief concepts of assessment u/s 140A, 143, and 144

                            Direct taxation (DTX)-tax management, administrative procedure and ICDS: Unit 03


                            ICDS
                            • Basic concepts of ICDS

                            Cost accounting (CAC)-introduction to cost accounting: Unit 01


                            Introduction to cost accounting
                            • Definition, scope, objectives and significance of cost accounting, its relationship with financial accounting and management accounting
                            • Cost objects, cost centers, and cost units
                            • Elements of cost
                            • Classification of costs

                            Cost accounting (CAC)-introduction to cost accounting: Unit 02


                            Cost ascertainment-elements of cost
                            • Material costs: (i) Procurement of materials, (ii) inventory management and control, (iii) inventory accounting and valuation, (iv) physical verification, treatment of losses, (v) scrap, spoilage, defectives, and wastage
                            • Employee costs: (i) Time keeping, time booking, and payroll, (ii) labour turnover, overtime, and idle time, (iii) principles and methods of remuneration and incentive schemes, (iv) employee cost reporting and measurement of efficiency
                            • Direct expenses
                            • Overheads: (i) Collection, classification and apportionment and allocation of overheads, (ii) absorption and treatment of over or under absorption of overheads, (iii) reporting of overhead costs

                            Cost accounting (CAC)-introduction to cost accounting: Unit 03


                            Cost accounting standards (basic understanding only) (CAS 1 to CAS 24)

                              Cost accounting (CAC)-introduction to cost accounting: Unit 04


                              Cost bookkeeping
                              • Cost accounting records, ledgers, and cost statements
                              • Items excluded from cost and normal and abnormal items/ cost
                              • Integral accounts
                              • Reconciliation of cost accounting records with financial accounts
                              • Infrastructure, educational, healthcare, and port services

                              Cost accounting (CAC)-methods of costing: Unit 01


                              Methods of costing
                              • Job costing
                              • Batch costing
                              • Contract costing
                              • Process costing-normal and abnormal losses, equivalent production, joint and by products
                              • Operating costing or service costing-transport, hotel, and hospital

                              Cost accounting (CAC)-cost accounting techniques: Unit 01


                              Cost accounting techniques (basic understanding only)
                              • Marginal costing: (i) Meaning of marginal cost and marginal costing, (ii) absorption costing vs marginal costing, (iii) break-even analysis, (iv) margin of safety, (v) application of marginal costing for decision making (simple problems only)
                              • Standard costing and variance analysis: (i) Concept of standard cost and standard costing, (ii) advantages and limitations, (iii) computation of variance relating to material and labour costs only
                              • Budget and budgetary control (simple problems only): (i) Concepts, types of budgets, (ii) budgetary control vs. standard costing, (iii) advantages and limitations, (iv) preparation of budgets (simple problems only)

                              Operations management and strategic management (OMSM)-operations management: Unit 01


                              Operations management introduction
                              • Scope, characteristics of modern operations functions-recent trends in production/ operations management

                              Operations management and strategic management (OMSM)-operations management: Unit 02


                              Operations planning
                              • Demand forecasting, capacity planning, capacity requirement planning, facility location, facility layout, resource aggregate planning, material requirements planning, manufacturing resource planning, economic batch quantity

                              Operations management and strategic management (OMSM)-operations management: Unit 03


                              Designing of operational systems and control
                              • Product design, process design-selection, product life cycle, process planning, process selection

                              Operations management and strategic management (OMSM)-operations management: Unit 04


                              Production planning and control
                              • Introduction, control measures, time study, work study, method study, job evaluation, job allocation (assignment technique), scheduling queuing models, simulation and line balancing, optimum allocation of resources, lean operations, JIT
                              • Transportation model and linear programming technique (formulation of equations only)

                              Operations management and strategic management (OMSM)-operations management: Unit 05


                              Productivity management and quality management
                              • Measurement techniques of productivity index, productivity of employee, productivity of materials, productivity of management resources, productivity of other factors-productivity improving methods, TQM basic tools and certification, ISO standards basics

                              Operations management and strategic management (OMSM)-operations management: Unit 06


                              Project management
                              • Project planning, project life cycle, Gantt charts, PERT, and CPM

                              Operations management and strategic management (OMSM)-operations management: Unit 07


                              Economics of maintenance and spares management
                              • Break down maintenance, preventive maintenance, routine maintenance, replacement of machine, spare parts management

                              Operations management and strategic management (OMSM)-strategic management: Unit 01


                              Strategic management introduction
                              • Vision-mission and objective

                              Operations management and strategic management (OMSM)-strategic management: Unit 02


                              Strategic analysis and strategic planning
                              • Situational analysis, SWOT analysis, portfolio analysis, BCG matrices, stages in strategic planning, alternatives in strategic planning

                              Operations management and strategic management (OMSM)-strategic management: Unit 03


                              Formulation and implementation of strategy
                              • Strategy formulation function wise (production strategy, marketing strategy, manpower strategy), structuring of organisation for implementation of strategy, strategic business unit, business process re-engineering

                              Cost and management accounting and financial management (CMFM)-cost and management accounting: Unit 01


                              Cost and management accounting
                              • Introduction to management accounting-relationship between management accounting and cost accounting

                              Cost and management accounting and financial management (CMFM)-cost and management accounting: Unit 02


                              Decision-making tools
                              • Marginal Costing: Break even analysis and cost-volume-profit analysis; break-even charts and profit charts; differential cost analysis; stock valuation under marginal costing vs absorption costing; applications of marginal costing in decision making
                              • Transfer pricing-determination of inter-departmental or inter-company transfer price

                              Cost and management accounting and financial management (CMFM)-cost and management accounting: Unit 03


                              Budgeting and budgetary control
                              • Budgetary control and preparation of functional and master budgeting
                              • Fixed, variable, semi-variable budgets
                              • Zero based budgeting (ZBB)

                              Cost and management accounting and financial management (CMFM)-cost and management accounting: Unit 04


                              Standard costing and variance analysis
                              • Computation of variances for each of the elements of costs, sales variances, investigation of variances-valuation of stock under standard costing-uniform costing and inter-firm comparison

                              Cost and management accounting and financial management (CMFM)-cost and management accounting: Unit 05


                              Learning curve
                              • Concept of learning curve and its application

                              Cost and management accounting and financial management (CMFM)-financial management: Unit 01


                              Introduction to financial management
                              • Meaning, objectives, scope of financial management, sources of finance, introduction to financial markets

                              Cost and management accounting and financial management (CMFM)-financial management: Unit 02


                              Tools for financial analysis and planning
                              • Financial ratio analysis, fund flow analysis, cash flow analysis

                              Cost and management accounting and financial management (CMFM)-financial management: Unit 03


                              Working capital management
                              • Working capital management, financing of working capital

                              Cost and management accounting and financial management (CMFM)-financial management: Unit 04


                              Cost of capital, capital structure theories, dividend decisions and leverage analysis
                              • Meaning of cost of capital, computation of cost of capital, capital structure theories and dividend decisions theories (Walters, MM, Gordon models), leverage analysis

                              Cost and management accounting and financial management (CMFM)-financial management: Unit 05


                              Capital budgeting-investment decisions
                              • Concept of capital budgeting, non-discounted and discounted cash flow method, ranking of projects

                              Indirect taxation (ITX)-canons of taxations, indirect tax GST: Unit 01


                              Goods and services tax act and rules
                              • Introduction: (i) What is GST, (ii) one nation-one tax, (iii) Dual GST model: (a) Central goods and services tax act, 2017 (CGST), (b) state goods and services tax act, 2017 (SGST), (c) union territory goods and services tax act, 2017 (UTGST)
                              • Introduction: (iii) Dual GST model-(d) integrated goods and services tax act, 2017 (IGST), (iv) goods and services tax network (GSTN): (a) Functions of GSTN (i.e. role assigned to GSTN) constitution (101st amendment) act, 2016 GST council
                              • Introduction: (iv) Goods and services tax network (GSTN)-(b) guiding principle of the GST council, (c) functions of the GST council, (v) definitions under CGST laws

                              Indirect taxation (ITX)-canons of taxations, indirect tax GST: Unit 02


                              Levy and collection of tax
                              • Scope of supply (section 7 of CGST act, 2017)
                              • Section 7(1) (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business
                              • Section 7(1)(b) of CGST act, 2017, import of services for a consideration whether or not in the course or furtherance of business
                              • Section 7(1)(c) of the CGST act, 2017 the activities specified in schedule I, made or agreed to be made without a consideration: (a) permanent transfer/ disposal of business assets, (b) supply between related persons or distinct persons
                              • Section 7(1)(c) of the CGST act, 2017 the activities specified in schedule I, made or agreed to be made without a consideration: (c) Supply to agents or by agents, (d) importation of services
                              • Section 7(1)(d) of the CGST act, 2017, the activities to be treated as supply of goods or supply of services as referred to in schedule II: (a) Renting of immovable property, (b) information technology software
                              • Section 7(1)(d) of the CGST act, 2017, the activities to be treated as supply of goods or supply of services as referred to in schedule II: (c) Transfer of the right to use any goods for any purpose, (d) composite supply
                              • Non-taxable supplies under CGST act, 2017: (a) Section 7(2) (a) activities or transactions specified in schedule III; (b) section 7(2)(b) such activities or transactions undertaken by the central government
                              • Non-taxable supplies under CGST act, 2017: (b) section 7(2)(b) such activities or transactions undertaken a state government or any local authority in which they are engaged as public authorities
                              • Non-taxable supplies under CGST act, 2017: (b) As may be notified by the government on the recommendations of the council
                              • Section 7(3) the transactions that are to be treated as: (a) A supply of goods and not as a supply of services; or, (b) a supply of services and not as a supply of goods. Composite and mixed supplies (section 8 of CGST act, 2017)
                              • Meaning of composite and mixed supplies, composite supply, mixed supply, levy and collection, composition levy, exemption from tax, person liable to pay tax, forward charge, reverse charge
                              • Person who are required to pay tax under section 9(5) of CGST (i.e. electronic commerce operator) act

                              Indirect taxation (ITX)-canons of taxations, indirect tax GST: Unit 03


                              Time, value, and place of supply
                              • Time of supply
                              • Place of supply
                              • Value of supply
                              • Change in rate of tax in respect of supply of goods or services

                              Indirect taxation (ITX)-canons of taxations, indirect tax GST: Unit 04


                              Input tax credit
                              • Eligibility for taking input tax credit (ITC)
                              • Blocked credits
                              • Method of reversal of credits
                              • Input tax credit in respect of goods sent for job-work
                              • Distribution of credit by input service distributor (ISD)

                              Indirect taxation (ITX)-canons of taxations, indirect tax GST: Unit 05


                              Registration under GST law
                              • Persons not liable for registration
                              • Compulsory registration
                              • Concept of distinct persons under GST
                              • Procedure for registration
                              • Deemed registration
                              • Casual taxable person
                              • Non-resident taxable person
                              • Cancellation vs revocation of registration

                              Indirect taxation (ITX)-canons of taxations, indirect tax GST: Unit 06


                              Tax invoice, credit and debit notes and other documents under GST

                                Indirect taxation (ITX)-canons of taxations, indirect tax GST: Unit 07


                                Accounts, other records

                                  Indirect taxation (ITX)-canons of taxations, indirect tax GST: Unit 08


                                  Payment of tax
                                  • Computation of tax liability and payment of tax, interest on delayed payment of tax

                                  Indirect taxation (ITX)-canons of taxations, indirect tax GST: Unit 09


                                  TDS and TCS under GST

                                    Indirect taxation (ITX)-canons of taxations, indirect tax GST: Unit 10


                                    Returns

                                      Indirect taxation (ITX)-canons of taxations, indirect tax GST: Unit 11


                                      Matching concept under GST

                                        Indirect taxation (ITX)-canons of taxations, indirect tax GST: Unit 12


                                        GST audit by professionals

                                          Indirect taxation (ITX)-canons of taxations, indirect tax GST: Unit 13


                                          E-waybills under GST-basics

                                            Indirect taxation (ITX)-customs laws: Unit 01


                                            Basic concepts
                                            • Introduction, definitions, circumstances of levy

                                            Indirect taxation (ITX)-customs laws: Unit 02


                                            Types of duties
                                            • Introduction
                                            • Types of duties: (a) Basic customs duty, (b) IGST (replacement of CVD and Spl. CVD), (c) protective duties, (d) safeguard duty, (e) countervailing duty on subsidized articles, (f) anti-dumping duty

                                            Indirect taxation (ITX)-customs laws: Unit 03


                                            Valuation under customs
                                            • Introduction
                                            • Valuation of imported goods
                                            • Valuation of export goods

                                            Indirect taxation (ITX)-customs laws: Unit 04


                                            Import and export procedures
                                            • Introduction
                                            • Import procedures (including warehousing)
                                            • Export procedures
                                            • Deemed exports
                                            • Duty drawback

                                            Indirect taxation (ITX)-customs laws: Unit 05


                                            Customs (import of goods at concessional rate of duty) rules, 2017

                                              Company accounts and audit (CAA)-accounts of joint stock companies: Unit 01


                                              Accounting of shares and debentures
                                              • Issue of shares, rights issue, bonus issue, sweat equity shares, forfeiture of share, buy-back of shares
                                              • Issue and redemption of preference shares, debentures
                                              • Underwriting of shares and debentures

                                              Company accounts and audit (CAA)-accounts of joint stock companies: Unit 02


                                              Presentation of financial statements (as per schedule III)
                                              • Statement of profit and loss
                                              • Balance sheet

                                              Company accounts and audit (CAA)-accounts of joint stock companies: Unit 03


                                              Cash flow statement (AS-3)

                                                Company accounts and audit (CAA)-accounts of joint stock companies: Unit 04


                                                Accounts of banking, electricity, and insurance companies
                                                • Accounts of banking company
                                                • Accounts of an electricity company
                                                • Accounts of insurance company

                                                Company accounts and audit (CAA)-accounts of joint stock companies: Unit 05


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

                                                  Company accounts and audit (CAA)-auditing: Unit 01


                                                  Auditing concepts
                                                  • Nature, scope, and significance of auditing
                                                  • Audit engagement, audit program, audit working papers, audit note book, audit evidence and audit report
                                                  • Internal check, internal control, internal audit industry specific

                                                  Company accounts and audit (CAA)-auditing: Unit 02


                                                  Provision relating to audit under companies act
                                                  • Auditor’s qualifications, disqualifications, appointment, remuneration, removal, powers, and duties
                                                  • Cost audit, secretarial audit
                                                  • Reporting requirements under companies act, report vs certificate, contents of the reports and qualifications in the report
                                                  • Miscellaneous audit: (i) Branch audit, joint audit, (ii) audit of shares and debentures, (iii) audit of divisible profits and dividends, (iv) statutory auditors vs. internal auditors
                                                  • Miscellaneous audit: (v) auditing and assurance standards relating to audit of inventories and audit of fixed assets, (vi) auditing of different types of undertaking-education, hospital, co-operative societies, banks, trusts, municipalities, Panchayats

                                                  For preparatory purposes, candidates should refer to the official CMA Intermediate 2024 study material provided by ICMAI. Toppers and experts also suggest future aspirants to refer to the previous year CMA Intermediate question papers to get an overview of the type of questions asked in the exam. Using the question papers as preparatory means, candidates can also devise a proper strategy and develop time management while solving all questions accurately within the given time duration of 3 hours. 

                                                  The Institute of Cost Accountants of India will release the CMA Inter December 2024 admit tentatively two weeks before the exam. It is an important document which should be carried by candidates on all exam days. Entry to the CMA Intermediate exam centre is restricted without the admit card. Along with the admit card, candidates should mandatorily carry an identity card. ICMAI will not send a hard copy of admit card to any candidate. 

                                                  How to download CMA intermediate admit card?

                                                  Step by step process given below can be followed by candidates to download the CMA Intermediate 2024 exam admit card-

                                                  Step 1: Visit the official website of ICMAI - icmai.in

                                                  Step 2: Click on the "CMA Intermediate admit card" link

                                                  Step 3: Enter your CMA registration number

                                                  Step 4: You will be redirected to the admit card page

                                                  Step 5: Download and print out the CMA Intermediate admit card for future reference

                                                  Details mentioned on CMA Intermediate Admit card 2024

                                                  Given below details will be mentioned on the admit card:

                                                  • Candidate’s Name
                                                  • Registration Number
                                                  • Candidate’s Roll Number
                                                  • Photograph
                                                  • Signature
                                                  • Name and code of centre
                                                  • Name and address of the allotted test centre

                                                  In case of any discrepancy with the details mentioned in the admit card, candidates should get it corrected immediately. 

                                                  ICMAI will announce the CMA Inter June 2024 result in online mode by August 23, 2024. Candidates will be able to check their CMA Intermediate results 2024 for June session online by logging into their registered account. To check the CMA Intermediate result, candidates need to login using their registered mobile number or email id. ICMAI will also allow candidates to apply for re-evaluation of their answer sheet within 30 days of the declaration of CMA Intermediate Result 2024.

                                                  Steps to check CMA Intermediate result 2024

                                                  Step 1: Go to the official ICMAI website - icmai.in

                                                  Step 2: Click on the link "CMA intermediate result" 

                                                  Step 3: You will be redirected to another tab; now select your course as "CMA Intermediate" and proceed further

                                                  Step 4: Enter your login details such as registration number/ email id

                                                  Step 5: The CMA Intermediate 2024 result will appear on the screen; download and save for future reference

                                                  CMA Intermediate Passing criteria

                                                  To qualify CMA Intermediate 2024 exam, candidates need to score a minimum of 40% marks in each subject and an aggregate of 50% in all papers. Candidates will also be provided with the all-India merit list. Those who pass the CMA Intermediate programme exams will be eligible to register for CMA Final programme.

                                                  General Information

                                                  Contacts

                                                  03322528065 , 9609793616

                                                  Relevant Links

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                                                  Frequently Asked Questions

                                                  1. What does ICMAI releases the CMA Inter result?

                                                  Candidates can check the CMA Intermediate result after 30 days of conducting the exams.

                                                  2. What is the mode of CMA Intermediate exam 2024?

                                                  CMA Intermediate exams will be held in an offline-centre-based mode across various Indian exam centres and overseas.

                                                  3. What is the CMA Intermediate exam form fee?

                                                  Candidates who want to appear in the CMA Intermediate exam need to pay the exam fees as follows;

                                                  Group

                                                  Fee amount

                                                  Overseas
                                                  Fee amount

                                                  Group 1 or 2

                                                  Rs 1200/-

                                                  US$90

                                                  Both Group 1 and 2

                                                  Rs 2400/-

                                                  US$90


                                                  4. Is it important to fill the CMA Intermediate exam form even when I have already filled the application form?

                                                  Both CMA Intermediate application form and exam form are different. Candidates registered under the CMA Intermediate course can appear in the exam only if they have filled the exam form for any particular session. 

                                                  5. What is the CMA Intermediate 2024 registration fee?

                                                  To enrol for the CMA Intermediate exam, candidates need to pay Rs. 23100 as registration fee. This fee can be paid either altogether or in two instalments. Check this page for details.

                                                  6. Can I appear in CMA Intermediate exams without giving CMA Foundation exam?

                                                  As per the eligibility criteria of the CMA Foundation, you can enrol through any of the two modes-

                                                  1. CMA Foundation mode

                                                  2. Direct entry mode

                                                  7. When is the last date to register for CMA Intermediate June 2024 session exams?

                                                  The cut off date to register for the June session CMA Inter 2024 exams was January 31, 2024. 

                                                  Questions related to

                                                  Have a question related to ?

                                                  Hello Aspirant,

                                                  The CMA Intermediate Exam question papers are made available on ICMAI's official website. The CMA Intermediate Question Paper 2023 will be made available soon following the test. The route to success in CMA Intermediate has always been believed to be through the previous year's question papers. Students would be prepared for the ICMAI CMA Intermediate 2023 test by completing them.

                                                  You can refer the below link for more details and downloading previous year question papers:

                                                  https://finance.careers360.com/articles/cma-intermediate-question-paper

                                                  ALL THE BEST

                                                  Lalbee 14 February 2024

                                                  Hello aspirant,

                                                  Certified Management Accountants is what CMA stands for. The Association of Accountants and Financial Professionals in Business awards the CMA certification in accounting and finance. Candidates must first register as an IMA member in order to be eligible for the CMA 2023 certification. In CMA, there are two sections. The CMA Part 1 and Part 2 tests must be taken by candidates in any sequence. US CMA testing takes place in three windows: January/February, May/June, and September/October.

                                                  To know complete information, please visit the following link:

                                                  https://finance.careers360.com/articles/us-cma

                                                  Thank you

                                                  Hope it helps you.

                                                  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

                                                  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

                                                  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.

                                                  Lisa 16 January 2022
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