CMA Inter Syllabus: Subject wise important list of topics
The Cost and Management Accountant (CMA) Intermediate course is the second level of the CMA program, conducted by the Institute of Cost Accountants of India (ICMAI). This stage serves as a crucial bridge between CMA Foundation and CMA Final, equipping students with in-depth knowledge of cost accounting, financial management, taxation, and corporate laws.
Clearing the CMA Inter exam requires a solid grasp of the syllabus, structured preparation, and strategic study planning. This guide provides an in-depth overview of the CMA Intermediate syllabus, including subjects, modules, and preparation strategies.
CMA Intermediate Exam Structure
The CMA Intermediate course consists of two groups, each containing four subjects. A candidate must clear both groups to proceed to the CMA Final level.
1.Exam Pattern and Marking Scheme
● The exam is held twice a year (June & December).
● Each paper carries 100 marks, and the total exam is for 800 marks.
● To pass, candidates must secure at least 40% in each paper and a minimum of 50% aggregate in each group.
● Candidates can attempt both groups together or appear for one group at a time.
2. Mode of Examination
● The exam is conducted in offline mode.
● The questions are a mix of subjective and objective types.
● Some papers include case studies to test the candidate’s analytical skills.
Detailed Breakdown of the CMA Inter Syllabus
The syllabus is structured into two groups, each covering crucial subjects related to cost accounting, taxation, corporate law, strategic management, and auditing.
Group 1: Core Subjects and Practical Applications
1. Financial Accounting (FA) – Paper 5
This subject provides a foundation in accounting principles, financial reporting, and preparation of financial statements.
Key Topics Covered:
● Basics of Financial Accounting
● Generally Accepted Accounting Principles (GAAP)
● Partnership Accounting
● Company Accounts
● Accounting for Non-Profit Organizations
● Financial Statement Analysis
● Accounting Standards (AS) Overview
Study Tips:
● Master journal entries, ledgers, and trial balance preparation.
● Focus on Company Accounts and Partnership Firm Accounts, as they carry significant weight.
2. Laws & Ethics (LE) – Paper 6
This paper focuses on business laws, corporate governance, and professional ethics.
Key Topics Covered:
● Indian Contract Act, 1872
● Companies Act, 2013 (Basic Provisions)
● Sale of Goods Act, 1930
● Limited Liability Partnership (LLP) Act, 2008
● Consumer Protection Act, 2019
● Corporate Governance & Business Ethics
Study Tips:
● Create short notes on important sections and legal provisions.
● Solve case-based questions to understand practical applications.
3. Direct Taxation (DT) – Paper 7
This subject deals with income tax laws, tax planning, and compliance.
Key Topics Covered:
● Basics of Income Tax Act, 1961
● Computation of Taxable Income
● Tax Deductions & Exemptions
● Filing of Income Tax Returns
● Tax Planning & Assessments
Study Tips:
● Stay updated with the latest amendments in tax laws.
● Focus on numerical problems on tax computation.
4. Cost Accounting (CA) – Paper 8
This subject covers costing techniques, cost analysis, and cost control methods.
Key Topics Covered:
● Fundamentals of Cost Accounting
● Material, Labour, and Overhead Costing
● Standard & Marginal Costing
● Process and Job Costing
● Cost-Volume-Profit (CVP) Analysis
Study Tips:
● Practice cost sheet preparation regularly.
● Understand the difference between traditional costing and modern costing techniques.
Group 2: Advanced Financial and Strategic Concepts
5. Operations Management & Strategic Management (OMSM) – Paper 9
This subject integrates operational efficiency with long-term strategic planning.
Key Topics Covered:
● Production Planning & Control
● Inventory Management
● Total Quality Management (TQM)
● Business Policy & Strategy Development
● Corporate Social Responsibility (CSR)
Study Tips:
● Study real-world examples of strategic management implementation.
● Focus on case studies related to production planning and control.
6. Cost & Management Accounting & Financial Management (CMAFM) – Paper 10
This paper focuses on budgeting, financial decision-making, and performance management.
Key Topics Covered:
● Cost Control Techniques
● Budgetary Control & Forecasting
● Financial Ratios & Statement Analysis
● Capital Budgeting
● Investment Decisions
Study Tips:
● Solve numerical problems related to capital budgeting.
● Understand the practical application of ratio analysis.
7. Indirect Taxation (IDT) – Paper 11
This paper covers Goods & Services Tax (GST) and Customs Laws.
Key Topics Covered:
● Introduction to GST
● GST Registration & Compliance
● GST Returns Filing
● Customs Duty & Import-Export Regulations
Study Tips:
● Focus on GST calculation problems.
● Stay updated with amendments in GST laws.
8. Company Accounts & Audit (CAA) – Paper 12
This paper focuses on corporate accounting, auditing, and compliance.
Key Topics Covered:
● Financial Statements of Companies
● Amalgamation, Merger & Acquisition Accounting
● Auditing Process & Standards
● Internal & Statutory Audits
Study Tips:
● Revise auditing standards and procedures.
● Understand types of company audits and their significance.
How to Download the CMA Inter Syllabus?
To download the official CMA Inter syllabus, follow these steps:
1. Go to ICMAI’s Official Website: icmai.in
2.Navigate to the 'Students' Section and select 'Syllabus 2022'.
3. Click on 'Intermediate Study Materials' to access syllabus PDFs.
4. Download Subject-wise PDFs from the provided links.
Best Preparation Strategies for CMA Inter
1. Understand the Exam Pattern
● Analyze the marking scheme and weightage of topics.
● Solve past year question papers.
2. Create a Study Plan
● Allocate at least 3-4 months per group.
● Focus on practical subjects like Costing & Financial Management.
3. Use Official ICMAI Study Material
● Stick to ICMAI books and reference materials.
● Practice ICMAI mock tests regularly.
4. Stay Updated on Amendments
● Keep track of tax law changes and accounting updates.
5. Take Mock Tests & Revise Regularly
● Attempt weekly mock tests to assess progress.
● Revise key formulas and concepts daily.
Conclusion
The CMA Intermediate syllabus is structured to develop a deep understanding of cost and management accounting, taxation, law, and finance. Clearing this stage requires dedicated preparation, conceptual clarity, and consistent practice.
By following structured study plans, using ICMAI materials, and solving past papers, aspirants can clear CMA Inter and move ahead in their journey to become certified CMAs.
Frequently Asked Questions
Q1.What would be the exam pattern of CMA Inter?
The CMA Inter exam has two groups, with four papers in each group. The papers are descriptive and objective in nature, each having one hundred marks.
Q2.How can I prepare for the CMA Inter exams effectively
Constant study, attending mock tests, and organizing the study material like GradeHunt's test series would facilitate better preparation.
Q3.What are the job opportunities after passing CMA Inter ?
After CMA Inter, one can work as an Accounts Executive, Cost Analyst, or Audit Assistant. More job opportunities are created by taking comparatively CMA Final.
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