CMA Inter

CMA Intermediate Study Material Download

CMA Intermediate Examination Stage

CMA Inter is the second stage of the professional course of Cost Accountancy. The Inter stage is basically designed to inculcate skills and competence of Inter program passed students. The main objective is to make students capable and competent to act as Costing Executive in companies or in professional and consultancy firms).

It’s a national level examination. Students are more inclined in understanding the concepts of costing and management accounting and applying them in the practical work of field, they usually opt for this course instead of Company Secretary or Chartered Accountancy Course. 

The different stages of examination includes the following-

  • Foundation Programme
  • CMA Intermediate Programme
  • CMA Final Programme

Students can apply for the inter program through the foundation programme or direct entry route provided by the Institute of Cost Accountants of India

Intermediate Course:
Eligibility for Admission:
(a)Passed Senior Secondary School Examination (10+2)and Foundation Course of the Institute of Cost Accountants of India/ Graduation 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
(b)Passed Foundation of ICSI/Intermediate of ICAI by what ever name called along with 10+2.
(c)List of other qualifying examination are given vides Annexure VI of prospectus.
Incumbents waiting for the result can apply for provisional admission

How to download PDF Syllabus

  1. Click on the link below

https://icmai.in/studentswebsite/Study_Materials_2022.php

  1. Select the category out of the below mentioned options

CMA Study Materials 2022:

Foundation Study Materials

Intermediate Study Materials

Final Study Materials

Supplementary for December 2023 Term of Examinations – Syllabus 2022 New

Supplementary for June 2023 Term of Examinations – Syllabus 2022

  1. After clicking the selection for Intermediate Study material, click on the following link 

https://icmai.in/studentswebsite/Syl-2022-Inter-Stdy-Mtrls.php

  1. These options will come

Select group 1 or 2 and then subjects to download the same in PDF form

Understanding Syllabus of CMA Intermediate 2023

The Institute has prescribed detailed syllabus w.r.t. each paper and content which will be part of the test. Following are the topics and subjects which are required to be part of the test. Students are expected to understand and have a proper grip on the topics. A proper SWOT analysis should be done by the students w.r.t. topics. The focus should be more on the topics/ subjects which seems tough or difficult for them.

Syllabus – 2022: Intermediate Course CurriculumSyllabus – 2016 Intermediate Study Material
GROUP – I
PAPER 5: BUSINESS LAWS AND ETHICS (BLE)
PAPER 6: FINANCIAL ACCOUNTING (FA)
PAPER 7: DIRECT AND INDIRECT TAXATION (DITX)
PAPER 8: COST ACCOUNTING (CA)GROUP – IIPAPER 9: OPERATIONS MANAGEMENT AND STRATEGIC MANAGEMENT (OMSM)
PAPER 10: CORPORATE ACCOUNTING AND AUDITING (CAA)
PAPER 11: FINANCIAL MANAGEMENT AND BUSINESS DATA ANALYTICS (FMDA)
PAPER 12: MANAGEMENT ACCOUNTING (MA)
Paper-5 Financial Accounting
Paper-6 Laws and Ethics
Paper-7 Direct Taxation Revised Edition January 2023
Paper-8 Cost Accounting
Paper-9 Operations Management & Strategic Management
Paper-10 Cost & Management Accounting and Financial Management
Paper-11 Indirect Taxation Revised Edition January 2023
Paper-12 Company Accounts & Audit

Syllabus – 2022: Intermediate Course Curriculum

Intermediate Course (Group – I)Paper 5 BUSINESS LAWS AND ETHICS (BLE)
Section A: Commercial LawsIntroduction to Law and Legal System in IndiaIndian Contracts Act, 1872Sale of Goods Act, 1930Negotiable Instruments Act, 1881Indian Partnership Act, 1932Limited Liability Partnership Act, 2008 
Section B: Industrial LawsFactories Act, 1948Payment of Gratuity Act, 1972Employees Provident Fund and Miscellaneous Provisions Act, 1952Employees State Insurance Act, 1948The Code on Wages, 2019
Section C: Corporate LawsCompanies Act, 2013
Section D: Business EthicsBusiness Ethics and Emotional Intelligence
Intermediate Course (Group – I)Paper 6 FINANCIAL ACCOUNTING (FA)
Section A: Accounting FundamentalsAccounting Fundamentals
Section B: Accounting for Special TransactionsBills of Exchange, Consignment, Joint Venture
Section C: Preparation of Financial StatementsPreparation of Final Accounts of Commercial Organisations,Not-for-Profit Organisations and from Incomplete Records
Section D: Partnership AccountsPartnership Accounts
Section E: Lease, Branch and Departmental Accounts etc.Lease AccountingBranch (including Foreign Branch) and Departmental AccountsInsurance Claim for Loss of Stock and Loss of ProfitHire Purchase and Installment Sale Transactions
Section F: Accounting StandardsAccounting Standards
Intermediate Course (Group – I)Paper 7DIRECT AND INDIRECT TAXATION (DITX)
Section A: Direct TaxationBasics of Income Tax ActHeads of IncomeTotal Income and Tax Liability of Individuals & HUF
Section B: Indirect TaxationConcept of Indirect TaxesGoods and Services Tax (GST) LawsCustoms Act
Intermediate Course (Group – I)Paper 8COST ACCOUNTING (CA)
Section A: Introduction to Cost AccountingIntroduction to Cost AccountingCost Ascertainment – Elements of CostCost Accounting Standards (CAS 1 to CAS 24)Cost Book Keeping
Section B: Methods of CostingMethods of Costing
Section C: Cost Accounting TechniquesCost Accounting Techniques
Intermediate Course (Group – II)Paper 9OPERATIONS MANAGEMENT ANDSTRATEGIC MANAGEMENT (OMSM)
Section A: Operations ManagementIntroductionOperations PlanningDesigning of Operational Systems and ControlApplication of Operation Research – Production Planning and ControlProductivity Management and Quality ManagementProject Management, Monitoring and ControlEconomics of Maintenance and Spares Management
Section B: Strategic ManagementIntroductionStrategic Analysis and Strategic PlanningFormulation and Implementation of StrategyDigital Strategy
Intermediate Course (Group – II)Paper 10CORPORATE ACCOUNTING AND AUDITING (CAA)
Section A: Corporate AccountingAccounting for Shares and DebenturesPreparation of the Statement of Profit and Loss and Balance Sheet (As Per Schedule III of Companies Act, 2013)Cash Flow StatementAccounts of Banking, Electricity and Insurance CompaniesAccounting Standards
Section B: AuditingBasic Concepts of AuditingProvisions Relating to Audit under Companies Act, 2013Auditing of Different Types of Undertakings
Intermediate Course (Group – II)Paper 11FINANCIAL MANAGEMENT ANDBUSINESS DATA ANALYTICS (FMDA)
Section A: Financial ManagementFundamentals of Financial ManagementInstitutions and Instruments in Financial MarketsTools for Financial AnalysesSources of Finance and Cost of CapitalCapital BudgetingWorking Capital ManagementFinancing Decision of a Firm
Section B: Business Data AnalyticsIntroduction to Data Science for Business Decision-makingData Processing, Organisation, Cleaning and ValidationData Presentation: Visualisation and Graphical PresentationData Analysis and Modelling
Intermediate Course (Group – II)Paper 11FINANCIAL MANAGEMENT ANDBUSINESS DATA ANALYTICS (FMDA)
Section A: Financial ManagementFundamentals of Financial ManagementInstitutions and Instruments in Financial MarketsTools for Financial AnalysesSources of Finance and Cost of CapitalCapital BudgetingWorking Capital ManagementFinancing Decision of a Firm
Section B: Business Data AnalyticsIntroduction to Data Science for Business Decision-makingData Processing, Organisation, Cleaning and ValidationData Presentation: Visualisation and Graphical PresentationData Analysis and Modelling
Intermediate Course (Group – II)Paper 12MANAGEMENT ACCOUNTING (MA)
Section A: Introduction to Management AccountingIntroduction to Management Accounting
Section B: Activity Based CostingActivity Based Costing
Section C: Decision Making ToolsMarginal CostingApplications of Marginal Costing in Short Term Decision MakingTransfer Pricing
Section D: Standard Costing and Variance AnalysisStandard Costing and Variance Analysis
Section E: Forecasting, Budgeting and Budgetary ControlForecasting, Budgeting and Budgetary Control
Section F: Divisional Performance MeasurementDivisional Performance Measurement
Section G: Responsibility AccountingResponsibility Accounting
Section H: Decision TheoryDecision Theory