CMA Inter Chapter Wise Weightage 2026 – Marks Distribution for All Subjects

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If you are preparing for the CMA Inter exam, you must know how many marks each chapter carries. This helps you study smart. In this blog, we explain CMA Inter Chapter Wise Weightage for all subjects in the Intermediate level. We use the official CMA Intermediate syllabus (2022) from ICMAI. This guide gives you clear marks distribution subject-wise and chapter-wise weightage so you can plan your study well and score high.

What is CMA Inter Chapter Wise Weightage?

“CMA Inter Chapter Wise Weightage” means how many marks each chapter or section gets in the CMA Intermediate exams. When you know this, you can focus on high-weight chapters first. It also tells you which topics are more important for scoring marks in the exam.

This blog covers the complete marks distribution for all subjects in CMA Intermediate exams for 2026. It’s based on the latest syllabus and weightage patterns.

Also Check: CMA Exam Dates

CMA Intermediate Exam Pattern

Before we dive into chapter weightage, here is the exam pattern you must know:

  • CMA Inter has 2 groups.
  • Each group has 4 papers.
  • Each paper is 100 marks.
  • Total marks for CMA Intermediate = 800 marks.
  • You can appear in one or both groups.
  • Each paper is descriptive (theory + problems).

Group-Wise Subjects & CMA Inter Chapter Wise Weightage

Below is the chapter wise marks distribution you should study for each paper.

Paper 5 – Business Laws and Ethics (BLE)

Business Laws and Ethics tests your knowledge of laws and ethics that relate to business. Here is the weightage:

Chapter / TopicWeightage (%)
Introduction to Law & Legal System in India5%
Indian Contract Act10%
Sale of Goods Act5%
Negotiable Instruments Act5%
Indian Partnership Act5%
Limited Liability Partnership Actincluded in above
Factories Act & Industrial Laws10%
The Code on Wages, 20195%
Companies Act, 201340%
Business Ethics & Emotional Intelligence15%

Total = 100 marks
This shows you must focus most on Companies Act (40%) and Business Ethics (15%) to score well.

Paper 6 – Financial Accounting (FA)

Financial Accounting teaches you how to record, present, and analyse financial data. The chapter-wise weightage is:

ChapterWeightage (%)
Accounting Fundamentals15%
Bills of Exchange, Consignment, Joint Venture10%
Preparation of Financial Statements20%
Partnership Accounting20%
Lease Accounting15%
Branch & Departmental Accounts, etc.part of above sections
Accounting Standards20%

Total = 100 marks

You should give more time to Final Accounts, Partnership, and Accounting Standards as they carry high marks.

Paper 7 – Direct & Indirect Taxation (DITX)

Direct Taxation & Indirect Taxation covers income tax and GST (indirect tax). It has two parts:

Direct Taxation (50 marks)

TopicWeightage (%)
Basics of Income Tax Act10%
Heads of Income25%
Total Income & Tax Liability15%

Indirect Taxation (50 marks)

TopicWeightage (%)
Concept of Indirect Tax5%
GST Laws35%
Customs Act & Rules10%

Total = 100 marks

GST laws have the highest weightage, so prioritize them.

Paper 8 – Cost Accounting (CA)

Cost Accounting helps you learn about costing methods and cost control techniques.

ChapterWeightage (%)
Introduction to Cost Accounting5%
Cost Ascertainment & Elements of Cost15%
Cost Accounting Standards10%
Cost Book Keeping10%
Methods of Costing30%
Cost Accounting Techniques30%

Total = 100 marks

The major weight is on Methods of Costing and Cost Accounting Techniques. Focus here first.

Group-II: Higher Level Papers

Paper 9 – Operations Management & Strategic Management (OMSM)

Operations Management & Strategic Management paper has two parts: operations and strategy.

TopicWeightage (%)
Operations Management – Introduction5%
Production Planning & Control20%
Project Management15%
Other Operations Topics15%
Strategic Management Introduction10%
Strategic Analysis & Planning10%
Strategy Formulation & Implementation10%
Digital Strategy10%

Total = 100 marks

Operations planning and project management have bigger weightage.

Paper 10 – Corporate Accounting & Auditing (CAA)

This paper has two parts.

AreaWeightage (%)
Corporate Accounting (5 topics)50%
Auditing (Audit rules, procedures)50%

Key Areas in Corporate Accounting

  • Shares & Debentures – 10%
  • Balance Sheet & Profit & Loss – 10%
  • Cash Flow Statements – 10%
  • Accounts of Banks/Insurance/Electricity Cos – 10%
  • Accounting Standards – 10%

Total = 100 marks

Half of this paper is theory (auditing). Practice accounts and auditing terms well.

Paper 11 – Financial Management & Business Data Analytics (FMDA)

Financial Management & Business Data Analytics also has two parts.

SectionWeightage (%)
Financial Management80%
Business Data Analytics20%

Financial Management Topics

  • Financial analysis & tools – 15%
  • Capital Budgeting – 15%
  • Working Capital Management – 15%
  • Cost of Capital – 10%
  • Others – 25%

Business Data Analytics

Small chapters but must be studied well.

Total = 100 marks
Financial Management is the main scoring area here.

Paper 12 – Management Accounting (MA)

Management Accounting focuses on planning and decision making.

ChapterWeightage (%)
Intro to Management Accounting5%
Activity Based Costing10%
Decision Making Tools (Marginal costing etc.)30%
Standard Costing & Variance Analysis15%
Forecasting & Budgetary Control15%
Divisional Performance & Responsibility5%
Decision Theory10%

Total = 100 marks

Decision-making tools carry the most marks.

Summary – Highest Weightage Chapters You Must Focus On

SubjectKey High Weight Topics to Focus
BLECompanies Act (40%)
FAFinal Accounts & Accounting Standards
DITXGST Laws & Heads of Income
CAMethods & Techniques of Costing
OMSMProduction Planning / Project Management
CAAAccounting Standards & Auditing
FMDAFinancial Management tools
MADecision Making Tools

Final Words

If you want to crack CMA Inter Exam 2026, then understanding CMA Inter Chapter Wise Weightage is crucial. Follow this guide while you study and revise. Focus on topics with high marks and practise every day. This will give you confidence and increase your marks in the exam. Good luck with your CMA Inter journey! (All syllabus weightage data is based on official CMA Intermediate curriculum and latest subject breakdowns.)

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