fbpx
CMA Intermediate
CMA Foundation
CMA Final
CMA Intermediate

1 Financial Accounting
2 Laws and ethics
3 Direct Taxation
4 Cost Accounting
5 Indirect Taxation
6 Company Accounts and Audit
7 Operations Management and Strategic Management
8 Cost and Management Accounting and Financial Management
1 Financial Accounting

Classes
Demos
Syllabus
Downloads
Demos
Syllabus

Section

Contents

 
 

Paper 5: FINANCIAL ACCOUNTING

Section A: Accounting-Basics

Accounting for Special Transactions

 

Fundamentals of Accounting

Section B: Preparation of Financial Statements

Partnership Accounts

 

Preparation of Final Accounts of Profit Oriented organizations, Non-Profit

Organizations and from Incomplete Records

Section C: Self Balancing Ledgers, Royalties, Hire Purchase & Installment System, Branch &

Departmental Accounts

Self-Balancing Ledgers

 

Branch and Departmental Accounts

Royalties, Hire-Purchase and Installment System

Section D: Accounting in Computerised Environment and Accounting Standards

Accounting Standards (Specified only)

 

Overview of Computerised Accounting

Paper 6: LAWS AND ETHICS

Section A: Commercial Laws

Indian Partnership Act, 1932

 

Negotiable Instruments Act, 1881

Indian Contract Act, 1872

Limited Liability Partnership Act, 2008

Sale of Goods Act, 1930

Section B: Industrial Laws

Employees Provident Fund Act, 1952

 

Minimum Wages Act, 1948

Factories Act, 1948

Payment of Wages Act, 1936

Employees State Insurance Act, 1948

Payment of Gratuity Act, 1972

Payment of Bonus Act, 1965

Section C: Corporate Law

Companies Act 2013

 

Section D: Ethics

Business Ethics

10%

 
     
 
     
 
 
 
 
     
 
 
     
 
 
   
 
Downloads

2 Laws and ethics

Classes
Demos
Syllabus
Downloads
Classes
Demos
Syllabus

LAWS AND ETHICS

Section A: Commercial Laws

Indian Partnership Act, 1932

 

Negotiable Instruments Act, 1881

Indian Contract Act, 1872

Limited Liability Partnership Act, 2008

Sale of Goods Act, 1930

Section B: Industrial Laws

Employees Provident Fund Act, 1952

 

Minimum Wages Act, 1948

Factories Act, 1948

Payment of Wages Act, 1936

Employees State Insurance Act, 1948

Payment of Gratuity Act, 1972

Payment of Bonus Act, 1972

Section C: Corporate Law

Companies Act 2013

 

Section D: Ethics

Business Ethics

Downloads

3 Direct Taxation

Classes
Demos
Syllabus
Downloads
Classes
Demos
Syllabus

DIRECT TAXATION

Section A: Income Tax basics

Introduction to Income Tax Act, 1961

10%

Income which does not form part of Total Income (Section 10, 11 to13A)

Section B: Heads of Income and Computation of Total Income and Tax Liability

TDS, TCS and Advance Tax

70%

Assessment of Income of different persons

Heads of Income and Computation of Total Income under various heads

Corporate Taxation

Clubbing Provisions, Set off and Carry forward of Losses, Deductions

Section C: Administrative Procedures and ICDS

Income computation and disclosure standards – Basic Concepts only

20%

Administrative Procedures

Downloads

4 Cost Accounting

Classes
Demos
Syllabus
Downloads
Classes

Cost & Management Accounting

Demos
Syllabus

COST ACCOUNTING

Introduction to Cost Accounting

Cost Accounting Standards

40%

Cost Ascertainment- Elements of Cost

Cost Book Keeping

Cost Accounting Techniques

30%

Methods of Costing

30%

 

Downloads

5 Indirect Taxation

Classes
Demos
Syllabus
Downloads
Classes
Demos
Syllabus

Canons of Taxation - Indirect Tax

35%

Central Excise

Service Tax

30%

Central Sales Tax and VAT

20%

Customs Law

15%

Downloads

6 Company Accounts and Audit

Classes
Demos
Syllabus
Downloads
Classes

Company Accounts CMA Inter (C)

 

Demos
Syllabus

Canons of Taxation - Indirect Tax

35%

Central Excise

Service Tax

30%

Central Sales Tax and VAT

20%

Customs Law

15%

Downloads

7 Operations Management and Strategic Management

Classes
Demos
Syllabus
Downloads
Classes
Demos
Syllabus
 

Paper 9: OPERATIONS MANAGEMENT & STRATEGIC MANAGEMENT

Section A: Operations Management

Operations Management – Introduction

 

Operations Planning

Economics of Maintenance and spares management

 

Project Management

Production planning and control

35%

Productivity management and quality management

Designing of operational systems and control

Section B: Strategic Management

Strategic Management Introduction

30%

Formulation and Implementation of Strategy

Strategic Analysis and Strategic Planning

 

 

 

 

 
 
 
 
   

 

 
 
 
 
 
   
 
   
   
   
 
     
 
   
 
 
     
 
Downloads

8 Cost and Management Accounting and Financial Management

Classes
Demos
Syllabus
Downloads
Demos
Syllabus

COMPANY ACCOUNTS AND AUDIT

Section A: Accounts of Joint Stock Companies

Accounting Standards (AS-11, 12, 15, 16, 17, 18 and 19)

 

Accounts of Banking, Electricity and Insurance Companies

Accounting of Shares and Debentures

 

Cash Flow Statement

Presentation of Financial Statements (as Per Schedule III)

Section B: Auditing

Provision relating to Audit under Companies Act

 

Auditing Concepts

Downloads

CMA Foundation

1 FUNDAMENTALS OF ECONOMICS AND MANAGEMENT
2 FUNDAMENTALS OF ACCOUNTING
3 FUNDAMENTALS OF LAWS AND ETHICS
4 FUNDAMENTALS OF BUSINESS MATHEMATICS AND STATISTICS
1 FUNDAMENTALS OF ECONOMICS AND MANAGEMENT

Classes
Demos
Syllabus
Downloads
Classes
Demos
Syllabus

PART A: Fundamentals of Economics

  1. Basic Concepts of Economics

(a) The Fundamentals of Economics & Economic Organizations

(b) Utility, Wealth, Production, Capital

(c) Central Problems of an Economy

(d) Production Possibility Curve

(e) Theory of Demand (meaning, determinants of demand, law of demand, elasticity of

demand- price, income and cross elasticity) and Supply (meaning, determinants, law

of supply and elasticity of supply)

(f) Equilibrium

(g) Theory of Production (meaning, factors, laws of production- law of variable

proportion, laws of returns to scale)

(h) Cost of Production (concept of costs, short-run and long-run costs, average and

marginal costs, total, fixed and variable costs)

  1. Forms of Market

(a) Forms of market- monopoly, perfect competition, monopolistic

competition, oligopoly, duopoly

(b) Pricing strategies in various markets

  1. National Income

(a) GDP, NDP, GNP, NNP, Measures of National Income

(b) Personal Income, Private Income, Disposable Income

(c) Consumptions, Savings and Investment

(d) Economic growth and fluctuations

  1. Money

(a) Definition and functions of money

(b) Inflation – meaning, effect on production and distribution of wealth, control

measures

  1. Banking

(a) Definition, functions, utility, principles of Banking

(b) Commercial Banks, Central Bank

(c) Measures of credit control and Money Market

(d) National & International Financial Institutions

PART B – Fundamentals of Management

  1. Evolution of Management Thought

(a) Evolution of Management thought process – Classical, Neo-classical, Modern Theories

(b) Management Process – introduction, planning, organizing, staffing, leading, control,

communication, co-ordination.

  1. Management Process

(a) Introduction, planning, organizing, staffing, leading, control, communication, coordination

(b) Concept of Power, Authority, Delegation of Authority, Responsibility, Accountability

(c) Leadership & Motivation – Concept & Theories

  1. Group Dynamics & Organizational Conflicts

(a)Group Dynamics- concept of group and team, group formation, group cohesiveness

(b) Management of organizational conflicts- reasons, strategies

  1. Decision-making- types of decisions, decision-making process.
Downloads

2 FUNDAMENTALS OF ACCOUNTING

Classes
Demos
Syllabus
Downloads
Classes
Demos
Syllabus

aper 2: Fundamentals of Accounting (FOA)

Section A: Fundamentals of Financial Accounting

  1. Accounting Process

(a) Theoretical Framework

(b) Capital and Revenue transactions

(c) Measurement, Valuation and Accounting estimates

(d) Double entry system, Books of prime entry, Subsidiary Books, Cash Book

(e) Journal, Ledger, Trial Balance

(f) Rectification of Errors

(g) Opening entries, Transfer entries, Adjustment entries, Closing entries

  1. Bank Reconciliation Statements
  2. Accounting for Depreciation – methods, computation and accounting treatment
  3. Preparation of Final Accounts:

(a) Of a Profit-making concern (sole proprietorship concern)

(b) Of a Not-for- Profit making concern

(c) Under Single Entry and computation of profit (basic level)

 

  1. Accounting for Special Transactions

(a) Bills of Exchange

(b) Consignment

(c) Joint Venture

(d) Sale of goods on approval or return basis

Section B: Fundamentals of Cost & Management Accounting

  1. Fundamentals of Cost Accounting

(a) Cost and Management Accounting – Generally Accepted Cost Accounting

Principles & Cost Accounting Standards

(b) Material cost (including Accounting of Inventory – FIFO, Weighted Average Cost)

(c) Labor costs, Direct Expenses and Overheads

(d) works cost

  1. Fundamentals of Management Accounting
Downloads

3 FUNDAMENTALS OF LAWS AND ETHICS

Classes
Demos
Syllabus
Downloads
Classes
Demos
Syllabus

Section A: Fundamentals of Commercial and Industrial Laws

  1. Laws of Contracts (40%)
  2. Sale of Goods (20%)
  3. The Child Labour (Prohibition and Regulation) Act,1986 (10%)

Section B: Fundamentals of Ethics

  1. Ethics and Business (30%)
Downloads

4 FUNDAMENTALS OF BUSINESS MATHEMATICS AND STATISTICS

Classes
Demos
Syllabus
Downloads
Classes
Demos
Syllabus

Section A: Fundamentals of Business Mathematics

  1. Arithmetic

(a) Ratios and Proportions

(b) Simple and Compound interest

(c) Progression – Arithmetic, Geometric, Harmonic

  1. Algebra

(a) Set Theory

(b) Variation, Indices, Logarithms

(c) Permutation and Combinations

(d) Quadratic Equations

(e) Determinants and Matrices

  1. Calculus

(a) Constant and variables, Functions, Limit & Continuity

(b) Differentiability & Differentiation, Partial Differentiation

(c) Derivatives – First order

(d) Indefinite Integrals

(e) Definite Integrals

Section B: Fundamentals of Business Statistics

  1. Statistical Representation of Data

(a) Diagrammatic representation of data

(b) Frequency distribution

(c) Graphical representation of Frequency Distribution – Histogram, Frequency

Polygon, Ogive, Pie-chart

 

  1. Measures of Central Tendency and Dispersion

(a) Mean, Median, Mode, Mean Deviation

(b) Quartiles and Quartile Deviation

(c) Standard Deviation

(d) Co-efficient of Variation, Coefficient of Quartile Deviation

  1. Correlation and Regression

(a) Scatter diagram

(b) Karl Pearson’s Coefficient of Correlation

(c) Rank Correlation

(d) Regression lines, Regression equations, Regression coefficients

  1. Index Numbers- Uses, Problems and Methods of construction
  1. Time Series Analysis 

(a) Moving Average Method

(b) Method of Least Squares

  1. Probability

(a) Independent and dependent events; Mutually exclusive events

(b) Total and Compound Probability; Bayes’ theorem; Mathematical Expectation

  1. Theoretical Distribution

(a) Binomial Distribution, Poisson Distribution

(b) Normal Distribution

Downloads

CMA Final

1 Strategic Financial Management
2 Strategic Cost Management Decision Making
3 Direct Tax Laws and International Taxation
4 Corporate Financial Reporting
5 Indirect Tax Laws and Practice
6 Cost and Management Audit
7 Strategic Performance Management
8 Corporate Laws and Compliance
9 Cost and Management Audit
1 Strategic Financial Management

Classes
Demos
Syllabus
Downloads
Classes
Demos
Syllabus

STRATEGIC FINANCIAL MANAGEMENT

Section A: Investment Decisions

Evaluation of Risky proposals for Investment decisions

25%

Investment Decisions, Project Planning and Control

Leasing Decisions

Section B: Financial Markets and Institutions

Capital Markets

20%

Instruments in Financial Markets

Institutions in Financial Markets

Commodity Exchange

Section C: Security Analysis and Portfolio Management

Security Analysis & Portfolio Management

25%

Section D: Financial Risk Management

Financial Risk Management in International Operations

30%

Financial Derivatives - Instruments for Risk Management

Financial Risks & Management

Downloads

2 Strategic Cost Management Decision Making

Classes
Demos
Syllabus
Downloads
Classes
Demos
Syllabus

Section A: Cost Management

Cost Management

20%

Section B: Strategic Cost Management Tools and Techniques

Activity Based Cost Management – JIT and ERP

50%

Decision-Making Techniques

Cost of Quality and Total Quality Management

Standard Costing in Profit Planning

Section C: Strategic Cost Management- Application of Statistical Techniques in Business Decisions

Application of Operation Research and Statistical Tools in Strategic

Decision Making

Downloads

3 Direct Tax Laws and International Taxation

Classes
Demos
Syllabus
Downloads
Classes
Demos
Syllabus

DIRECT TAX LAWS AND INTERNATIONAL TAXATION

Section A: Advanced Direct Tax Laws

Set-Off and Carry forward and Set-off of losses

50%

Administrative procedures under Direct Taxation

Clubbing of Income

Black Money Act, 2015

Return of Income & Assessment Procedure

Settlement of Cases

Deduction in Computing Total Income

Assessment of Various Entities & Tax Planning

Grievances Redressal Procedure

Business Restructuring

Section B: International Taxation

Transfer Pricing Issues

30%

Double Taxation Avoidance Agreements (DTAA)

Section C: Tax Practice and Procedures

Case Study Analysis

Downloads

4 Corporate Financial Reporting

Classes
Demos
Syllabus
Downloads
Classes
Demos
Syllabus

Paper 17: CORPORATE FINANCIAL REPORTING

Section A: GAAP and Accounting Standards

Accounting Standards

30%

Section B: Accounting of Business Combinations & Restructuring

Accounting of Business Combinations & Restructuring

20%

Section C: Consolidated Financial Statements

Group Financial Statements

20%

Section D: Developments in Financial Reporting

Valuation, Accounting and Reporting of Financial Instruments and others

15%

Reporting through XBRL (Extended Business Reporting Language)

Recent Trends in Financial Reporting

Share-based payments

Section E: Government Accounting in India

Government Accounting Procedure and Standards

Downloads

5 Indirect Tax Laws and Practice

Classes
Demos
Syllabus
Downloads
Classes
Demos
Syllabus

Section A: Advanced Indirect Tax - Laws & Practice

Service tax

30%

Central Excise

20%

Central Sales Tax & Value Added Tax

10%

Foreign Trade Policy (with special reference to Tax

Planning)

10%

Customs law

10%

Section B: Tax Practice and Procedures

Case study analysis

Downloads

6 Cost and Management Audit

Classes
Syllabus
Downloads
Demos
Classes
Syllabus

COST AND MANAGEMENT AUDIT

Section A: Cost Audit

Professional Ethics, Misconduct, Offences and Penalties

35%

Format of Cost Audit Report – XBRL – Salient Features

Nature, Scope, utility and Advantages of Cost Audit

Cost Auditing and Assurance Standards

Companies (Cost Records & Audit) Rules,2014

Cost Accounting Standards

Section B: Management Audit

Energy Audit, Efficiency Audit, Propriety Audit and Systems Audit

15%

Impact of environmental pollution

Management Reporting issues under Cost Audit

Evaluation of Corporate Image - Corporate Development Audit

Management Audit – Meaning, Nature, Scope etc

Section C: Internal Audit, Operational Audit and other related issues

Concept of Internal Audit

25%

Receivables Audit, Audit of services and local bodies

Audit Planning, Audit Programme, Audit working papers

Provisions of Internal Audit under Companies Act, 2013

Section D: Case Study on Performance Analysis

Downloads
Demos

7 Strategic Performance Management

Classes
Demos
Syllabus
Downloads
Classes
Demos
Syllabus

aper 20: STRATEGIC PERFORMANCE MANAGEMENT AND BUSINESS VALIDATION

Section A: Strategic Performance Management

Performance Evaluation & Improvement Tools

50%

Enterprise Risk Management

Conceptual Framework of Performance Management

Economic efficiency of the firm— Impact analysis on Performance

Section B: Business Valuation

Fair Value in Accounting Measurement

50%

Valuation in Mergers and Acquisitions

Valuation of Intangibles

Business Valuation Basics

Downloads

8 Corporate Laws and Compliance

Classes
Demos
Syllabus
Downloads
Classes
Demos
Syllabus

CORPORATE LAWS AND COMPLIANCE

Section A: Companies Act

The Companies Act, 2013

50%

Section B: Other Corporate Laws

The Competition Act,2002 and its role in Corporate Governance

30%

Laws related to Banking Sector

Foreign Exchange Management Act,1999

Laws related to Insurance Sector

SEBI Laws and Regulations

Section C: Corporate Governance

Social, Environmental and Economic Responsibilities of Business

20%

Corporate Governance

Downloads

9 Cost and Management Audit

Classes
Syllabus
Downloads
Demos
Classes
Syllabus

COST AND MANAGEMENT AUDIT

Section A: Cost Audit

Professional Ethics, Misconduct, Offences and Penalties

35%

Format of Cost Audit Report – XBRL – Salient Features

Nature, Scope, utility and Advantages of Cost Audit

Cost Auditing and Assurance Standards

Companies (Cost Records & Audit) Rules,2014

Cost Accounting Standards

Section B: Management Audit

Energy Audit, Efficiency Audit, Propriety Audit and Systems Audit

15%

Impact of environmental pollution

Management Reporting issues under Cost Audit

Evaluation of Corporate Image - Corporate Development Audit

Management Audit – Meaning, Nature, Scope etc

Section C: Internal Audit, Operational Audit and other related issues

Concept of Internal Audit

25%

Receivables Audit, Audit of services and local bodies

Audit Planning, Audit Programme, Audit working papers

Provisions of Internal Audit under Companies Act, 2013

Section D: Case Study on Performance Analysis

Downloads
Demos