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 / Topic | Weightage (%) |
| Introduction to Law & Legal System in India | 5% |
| Indian Contract Act | 10% |
| Sale of Goods Act | 5% |
| Negotiable Instruments Act | 5% |
| Indian Partnership Act | 5% |
| Limited Liability Partnership Act | included in above |
| Factories Act & Industrial Laws | 10% |
| The Code on Wages, 2019 | 5% |
| Companies Act, 2013 | 40% |
| Business Ethics & Emotional Intelligence | 15% |
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:
| Chapter | Weightage (%) |
| Accounting Fundamentals | 15% |
| Bills of Exchange, Consignment, Joint Venture | 10% |
| Preparation of Financial Statements | 20% |
| Partnership Accounting | 20% |
| Lease Accounting | 15% |
| Branch & Departmental Accounts, etc. | part of above sections |
| Accounting Standards | 20% |
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)
| Topic | Weightage (%) |
| Basics of Income Tax Act | 10% |
| Heads of Income | 25% |
| Total Income & Tax Liability | 15% |
Indirect Taxation (50 marks)
| Topic | Weightage (%) |
| Concept of Indirect Tax | 5% |
| GST Laws | 35% |
| Customs Act & Rules | 10% |
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.
| Chapter | Weightage (%) |
| Introduction to Cost Accounting | 5% |
| Cost Ascertainment & Elements of Cost | 15% |
| Cost Accounting Standards | 10% |
| Cost Book Keeping | 10% |
| Methods of Costing | 30% |
| Cost Accounting Techniques | 30% |
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.
| Topic | Weightage (%) |
| Operations Management – Introduction | 5% |
| Production Planning & Control | 20% |
| Project Management | 15% |
| Other Operations Topics | 15% |
| Strategic Management Introduction | 10% |
| Strategic Analysis & Planning | 10% |
| Strategy Formulation & Implementation | 10% |
| Digital Strategy | 10% |
Total = 100 marks
Operations planning and project management have bigger weightage.
Paper 10 – Corporate Accounting & Auditing (CAA)
This paper has two parts.
| Area | Weightage (%) |
| 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.
| Section | Weightage (%) |
| Financial Management | 80% |
| Business Data Analytics | 20% |
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.
| Chapter | Weightage (%) |
| Intro to Management Accounting | 5% |
| Activity Based Costing | 10% |
| Decision Making Tools (Marginal costing etc.) | 30% |
| Standard Costing & Variance Analysis | 15% |
| Forecasting & Budgetary Control | 15% |
| Divisional Performance & Responsibility | 5% |
| Decision Theory | 10% |
Total = 100 marks
Decision-making tools carry the most marks.
Summary – Highest Weightage Chapters You Must Focus On
| Subject | Key High Weight Topics to Focus |
| BLE | Companies Act (40%) |
| FA | Final Accounts & Accounting Standards |
| DITX | GST Laws & Heads of Income |
| CA | Methods & Techniques of Costing |
| OMSM | Production Planning / Project Management |
| CAA | Accounting Standards & Auditing |
| FMDA | Financial Management tools |
| MA | Decision 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.)


