CMA Inter Syllabus
Download CMA Inter Syllabus PDF for Paper 5 to 12 from here!! Start preparation of the Intermediate And Final Examination– December 2018 that is scheduled to be held from 10-12-2018 to 17-12-2018 with the help of below given Complete ICWA Inter Syllabus.
ICWA CMA Inter
- Name of the Organization: The Institute Of Cost Accountants Of India
- Name of the Exam: Intermediate And Final Examination
- Number of Groups: Intermediate And Final
CMA Inter Syllabus
CMA Inter Financial Accounting Syllabus:
Sec-A : Accounting – Basics
- Fundamentals of Accounting
- Accounting for Special Transactions
Sec-B : Preparation of Financial Statements
- Preparation of Final Accounts of Profit Oriented organizations, Non-Profit Organizations and from Incomplete Records.
- Partnership Accounts
Sec-C : Self Balancing Ledgers, Royalties, Hire Purchase & Installment System, Branch & Departmental Accounts
- Self-Balancing Ledgers
- Royalties, Hire-Purchase and Installment System
- Branch and Departmental Accounts
Sec-D : Accounting in Computerised Environment and Accounting Standards
- Overview of Computerised Accounting
- Accounting Standards (Specified only)
CMA Inter Laws and Ethics Syllabus:
| Section A : Commercial LawsLaws of Contracts (Advanced level)Laws relating to Sale of Goods (Advanced level)Negotiable Instruments Act,1881 (Advanced Level)Indian 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, 1948Payment of Bonus Act, 1965Minimum Wages Act, 1948Payment of Wages Act, 1936 |
| Section C : Corporate LawCompanies Act, 2013 |
| Section D : EthicsBusiness Ethics |
CMA Inter Direct Taxation Syllabus:
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 of different persons
- Corporate Taxation
- TDS, TCS and Advance Tax
Section C: Administrative Procedures and ICDS
- Administrative Procedures
- Income computation and disclosure standards – Basic Concepts only
CMA Inter Cost Accounting Syllabus:
| Introduction to Cost Accounting |
| Cost Ascertainment – Elements of Cost |
| Cost Accounting Standards |
| Cost Book Keeping |
| Methods of Costing |
| Cost Accounting Techniques |
CMA Inter Operations Management & Strategic Management Syllabus:
Section A : Operations 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 : Information Systems
- Strategic Management Introduction
- Strategic Analysis and Strategic Planning
- Formulation and Implementation of Strategy
CMA Inter Cost & Management Accounting and Financial Management Syllabus:
| Section A : Cost & Management AccountingCost and Management Accounting – IntroductionDecision Making ToolsBudgeting and Budgetary ControlStandard Costing and Variance AnalysisLearning Curve |
| Section B: Financial ManagementIntroduction to Financial ManagementTools for Financial Analysis and PlanningWorking Capital ManagementCost of Capital, Capital Structure Theories, Dividend Decisions and Leverage AnalysisCapital Budgeting – Investment Decisions |
CMA Inter Indirect Taxation Syllabus:
- Canons of Taxation – Indirect Tax
- Central Excise
- Customs Law
- Servce Tax
- Central Sales Tax and VAT
CMA Inter Company Accounts & Audit Syllabus:
| Section A : Accounts of Joint Stock CompaniesAccounting of Shares and DebenturesPresentation of Financial Statements (as Per Schedule III) 25%Cash Flow StatementAccounts of Banking, Electricity and Insurance CompaniesAccounting Standards (AS – 11, 12, 15, 16, 17, 18 and 19) |
| Section B : AuditingAuditing ConceptsProvision relating to Audit under Companies Act 30% |
CMA Intermediate Course
CMA Intermediate Course is acronym to Certified Management Accountant Certification program. Those, who successfully completed the CMA Inter Course, will consider as that the person possesses knowledge in the areas of financial planning, analysis, control, decision support, and professional ethics. Candidates must have CMA Inter Syllabus 2019 so that they can easily start their preparation for the exam.