COST & MANAGEMENT ACCOUNTANT (CMA)
The Institute of Cost & Management Accountants of India (ICMAI, Kolkatta) is a Statutory Body set up under an Act of Parliament in the year 1959. A CMA is a person who offers to perform services involving the costing, pricing of goods and services or carries out the preparation, verification or certification of cost accounting and related statements. CMA assists in planning, monitoring and controlling the cost and price of a product or a service.
LEVEL -1 : CMA FOUNDATION COURSE
Eligibility : + 2 Pass Of any Group
| PAPERS | SUBJECTS | MARKS |
|---|---|---|
| Paper 1 | Fundamentals of Economics and Management | 100 |
| (a) Fundamentals of Economics | 50 | |
| (b) Fundamentals of Management | 50 | |
| Paper 2 | Fundamentals of Accounting | 100 |
| (a) Fundamentals of Financial Accounting | 80 | |
| (b) Fundamentals of Cost Accounting | 20 | |
| Paper 3 | Fundamentals of law and Ethics | 100 |
| (a) Fundamentals of Commercial Laws | 70 | |
| (b) Fundamentals of Ethics | 30 | |
| Paper 4 | Fundamentals of Business Mathematics | 100 |
| (a) Fundamentals of Business Maths | 40 | |
| (b) Fundamentals of Business Statistics | 60 |
NOTE:
The above Syllabus is the Latest (2016 syllabus Revised)
LEVEL-II : CMA INTERMEDIATE COURSE (Revised and Latest as per 2016 Sullabus)
Eligibility : CMA Foundation (or) Any degree (UG or PG) [Except Fine Arts]
GROUP I
| PAPERS | SUBJECTS | Marks |
|---|---|---|
| Paper 5 | Financial Accounting (FAC) | 100 |
| Paper 6 | Laws & Ethics | 100 |
| Paper 7 | Direct Taxation | 100 |
| Paper 8 | Cost Accounting | 100 |
GROUP II
| PAPERS | SUBJECTS | Marks |
|---|---|---|
| Paper 9 | Operation Management & Strategic Management | 100 |
| Paper 10 | Cost and Management Accounting and Financial Management | 100 |
| Paper 11 | Indirect Taxation | 100 |
| (a) Indirect tax - GST (80%) | ||
| (b) Customs Law (20%) | ||
| Paper 12 | Company Accounts & Audit | 100 |
| (a) Accounts of Joint Stock Companies (50%) | ||
| (b) Auditing (50%) |
NOTE:
Students may appear in both the Groups simultaneously (or) in single Group
LEVEL-III: CMA FINAL COURSE
Eligibility : CMA - Intermediate pass
GROUP III
| PAPERS | SUBJECTS | Marks |
|---|---|---|
| Paper 13 | Corporate laws & Compliance | 100 |
| Paper 14 | Strategic Financial Management | 100 |
| Paper 15 | Strategic Cost Management - Decision Making | 100 |
| Paper 16 | Direct Tax Laws and International Taxation | 100 |
GROUP IV
| PAPERS | SUBJECTS | MARKS |
|---|---|---|
| Paper 17 | Corporate Financial Reporting | 100 |
| Paper 18 | Indirect Tax Laws & Practice | 100 |
| Paper 19 | Cost & Management Audit | 100 |
| Paper 20 | Strategic Performance Management and Business Valuation | 100 |
NOTE:
Students may appear in both the Groups simultaneously (or) in single Group
