CMA Intermediate is the second level of the CMA course, administered and governed by the Institute of Cost Accountants of India (ICMAI). The CMA Inter syllabus is vast and consists of 8 subjects.
These eight CMA Inter subjects are categorized into two groups, each having four subjects. Students can find the CMA Inter syllabus 2024 for all the subjects on the ICMAI official website or on this page.
The CMA Inter syllabus offers comprehensive information regarding the subjects, topics, and their weightage associated with each chapter. Before starting the preparation, candidates must know CMA Intermediate 2024 curriculum and the marks weightage to prepare for the exams effectively.
So in this detailed post, you will find the complete 2024 syllabus of the CMA Inter subjects of both groups. Let’s find out all the details.
CMA Inter Subjects and Syllabus for the 2024 Exams
The subjects covered in the CMA Intermediate course are mostly relevant to cost accounting, finance, taxation, etc. and are categorized into further subtopics.
The topics provided in the CMA Intermediate syllabus equip candidates with a comprehensive understanding of financial & cost accounting, laws, direct & indirect taxes, and management.
Here are the CMA Inter Subjects for June 2024 Exams:
- Paper – 5: Business Law and Ethics (BLE)
- Paper – 6: Financial Accounting (FA)
- Paper – 7: Direct and Indirect Taxation (DITX)
- Paper – 8: Cost Accounting (CA)
- Paper – 9: Operations Management & Strategic Management (OMSM)
- Paper – 10: Corporate Accounting and Auditing (CAA)
- Paper – 11: Financial Management and Business Data Analytics (FMDA)
- Paper – 12: Management Accounting (MA)
Read More: CMA Exam Dates June 2024
CMA Inter Group 1 Syllabus June 2024
The syllabus CMA Inter Group 1 subjects from Paper 5 to Paper 8 are as follows:
Paper – 5: Business Law and Ethics
| Topics | Marks |
| Section – A: Commercial Laws | 30 marks |
| 1. Laws of Contracts (Advanced level) | |
| 2. Laws relating to Sale of Goods (Advanced level) | |
| 3. Negotiable Instruments Act,1881 (Advanced Level) | |
| 4. Indian Partnership Act, 1932 | |
| 5. Limited Liability Partnership Act, 2008 | |
| Section – B: Industrial Laws | 25 marks |
| 6. Factories Act, 1948 | |
| 7. Payment of Gratuity Act, 1972 | |
| 8. Employees Provident Fund and Miscellaneous Provisions Act, 1952 | |
| 9. Employees State Insurance Act, 1948 | |
| 10. Payment of Bonus Act, 1965 | |
| 11. Minimum Wages Act, 1948 | |
| 12. Payment of Wages Act, 1936 | |
| 13. Pension Fund Regulatory and Development Authority Act, 2013 | |
| Section – C: Corporate Law | 35 marks |
| 14. Companies Act, 2013 | |
| Section – D: Ethics | Ten marks |
| 15. Business Ethics | |
| Total | 100 maximum marks |
Paper – 6: Financial Accounting
| Topics | Marks |
| Section – A: Accounting | 25 marks |
| 1. Fundamentals of Accounting | |
| 2. Accounting for Special Transactions | |
| Section – B: Preparation of Financial Statements | 40 marks |
| 3. Preparation of Final Accounts of Profit Oriented organizations, Non-Profit Organizations and from Incomplete Records | |
| 4. Partnership Accounts | |
| Section – C: Self-Balancing Ledgers, Royalties, Hire Purchase & Installment System, Branch & Departmental Accounts | 20 marks |
| 5. Self-Balancing Ledgers | |
| 6. Royalties, Hire-Purchase and Installment System | |
| 7. Branch and Departmental Accounts | |
| Section – D: Accounting in Computerized Environment and Accounting Standards | 15 marks |
| 8. Overview of Computerized Accounting | |
| 9. Accounting Standards | |
| Total | 100 maximum marks |
Paper – 7: Direct and Indirect Taxation (DITX)
| Section | Topics | Weightage | ||
|---|---|---|---|---|
| Section A: Direct Taxation | Basics of Income Tax Act | 10% | ||
| Heads of Income | 25% | |||
| Total Income and Tax Liability of Individuals & HUF | 15% | |||
| Section B: Indirect Taxation | Concept of Indirect Taxes | 5% | ||
| Goods and Services Tax (GST) Laws | 35% | |||
| Customs Act | 10% | |||
Paper – 8: Cost Accounting
| Topics | Marks |
| 1. Introduction to Cost Accounting | 40 marks |
| A. Cost Ascertainment – Elements of Cost | |
| B. Cost Accounting Standards | |
| C. Cost Book Keeping | |
| 2. Methods of Costing | 30 marks |
| 3. Cost Accounting Techniques | 30 marks |
| Total | 100 maximum marks |
CMA Inter Group 2 Syllabus June 2024
The CMA Inter Group 2 subjects are from Paper 9 to Paper 12 and are as follows:
Paper – 9: Operations Management & Strategic Management
| Topics | Marks |
| Section – A: Operations Management | 70 marks |
| 1. Operations Management – Introduction | 15 marks |
| 2. Operations Planning | |
| 3. Designing of Operational Systems and Control | 35 marks |
| 4. Production Planning and Control | |
| 5. Productivity Management and quality management | |
| 6. Project Management | 20 marks |
| 7. Economics of Maintenance and spares management | |
| Section – B: Strategic Management | 30 marks |
| 8. Strategic Management Introduction | |
| 9. Strategic Analysis and Strategic Planning | |
| 10. Formulation and Implementation of Strategy | |
| Total | 100 maximum marks |
Paper – 10: Corporate Accounting and Auditing (CAA)
| Sections | Topics | Weightage |
|---|---|---|
| Section A: Corporate Accounting | Accounting for Shares and Debentures | 10% |
| Preparation of the Statement of Profit and Loss and Balance Sheet (As Per Schedule III of Companies Act, 2013) | 10% | |
| Cash Flow Statement | 10% | |
| Accounts of Banking, Electricity and Insurance Companies | 10% | |
| Accounting Standards | 10% | |
| Section B: Auditing | Basic Concepts of Auditing | 10% |
| Provisions Relating to Audit under Companies Act, 2013 | 30% | |
| Auditing of Different Types of Undertakings | 10% |
Paper – 11: Financial Management and Business Data Analytics (FMDA)
| Topics | Topics | Weightage |
|---|---|---|
| Section A: Financial Management | Fundamentals of Financial Management | 5% |
| Institutions and Instruments in Financial Markets | 10% | |
| Tools for Financial Analyses | 15% | |
| Sources of Finance and Cost of Capital | 10% | |
| Capital Budgeting | 15% | |
| Working Capital Management | 15% | |
| Financing Decision of a Firm | 10% | |
| Section B: Business Data Analytics | Introduction to Data Science for Business Decision-making | 5% |
| Data Processing, Organisation, Cleaning and Validation | 5% | |
| Data Presentation: Visualisation and Graphical Presentation | 5% | |
| Data Analysis and Modelling | 5% |
Paper – 12: Management Accounting (MA)
| Sections | Topocs | Weightage |
|---|---|---|
| Section A: Introduction to Management Accounting | Introduction to Management Accounting | 5% |
| Section B: Activity Based Costing | Activity Based Costing | 10% |
| Section C: Decision Making Tools | Marginal Costing | 30% |
| Applications of Marginal Costing in Short Term Decision Making | ||
| Transfer Pricing | ||
| Section D: Standard Costing and Variance Analysis | Standard Costing and Variance Analysis | 15% |
| Section E: Forecasting, Budgeting and Budgetary Control | Forecasting, Budgeting and Budgetary Control | 15% |
| Section F: Divisional Performance Measurement | Divisional Performance Measurement | 10% |
| Section G: Responsibility Accounting | Responsibility Accounting | 5% |
| Section H: Decision Theory | Decision Theory | 10% |
Read More: CMA Salary in India
Download the CMA Inter Syllabus PDF for June 2024
You can also access the CMA Inter Syllabus and more details about the CMA Inter Subjects electronically by downloading the PDF from the official website. Yet, to make things easier, we have mentioned all the PDF links to all the CMA Inter Subjects. So check these links and download the PDF directly.
| CMA Inter Subjects | Download Link |
| PAPER 5: BUSINESS LAWS AND ETHICS (BLE) | Click Here |
| PAPER 6: FINANCIAL ACCOUNTING (FA) | Click Here |
| PAPER 7: DIRECT AND INDIRECT TAXATION (DITX) | Click Here |
| PAPER 8: COST ACCOUNTING (CA) | Click Here |
| PAPER 9: OPERATIONS MANAGEMENT AND STRATEGIC MANAGEMENT (OMSM) | Click Here |
| PAPER 10: CORPORATE ACCOUNTING AND AUDITING (CAA) | Click Here |
| PAPER 11: FINANCIAL MANAGEMENT AND BUSINESS DATA ANALYTICS (FMDA) | Click Here |
| PAPER 12: MANAGEMENT ACCOUNTING (MA) | Click Here |
CMA Intermediate Exam Pattern 2024
To get the best CMA result, students must know the exam pattern. On its website, ICMAI provides official information on the mode of the examination, the number of papers, the kinds of questions asked, the marking scheme, the duration, the language, and other pertinent details.
The table below mentions the CMA Inter exam pattern 2024:
| Particulars | Details |
| Mode of the examination | Offline, Pen-Paper Based |
| Type of questions | Objective & Subjective |
| Maximum marks for each subject | 100 |
| Number of CA Inter Subjects | 8 |
| Exam Duration | 3 hours |
| Negative Marking | No negative marketing |
Students preparing for the 2024 exams can join the CMA Intermediate coaching of VSI Jaipur. Here, you’ll get lectures from the top faculty, mock tests and personal attention.
FAQs of CMA Inter Subjects
Q 1. How many papers are in CMA Intermediate?
There are eight CMA Inter Subjects, categorized into Group 1 and Group 2. Also, each subject carries 100 marks, and there is no negative marking. Moreover, students need to clear all eight subjects to qualify for the CMA Final.
Q 2. Which group of CMA Inter is easy?
The overall opinion is that CMA group 2 is easier than CMA group 1. Furthermore, CMA group 2 passing rates are much greater than group 1 pass rates.
Q 3. Where can I get the syllabus for the CMA Inter subjects?
You can get the CMA Intermediate syllabus from the official website of ICMAI, and you can download the CMA Inter Syllabus PDF. Also, you can find the direct links above for all CMA Inter Subjects in this post.