CMA Intermediate BG Lectures/ Study Schedule for Dec 2024
CMA INTER Exam is going to be conducted in Dec 2024 Month. Koncept Education has provided below a detailed weekly schedule of study lectures that would be covered across all subjects at CMA INTER Level. A CMA Inter student who wishes to not just crack CMA Inter Exam but do it with flying colours should follow this schedule rigorously and keep updating their progress with Koncept Mentors.
| Week | Subject | Chapters | Lecture Hours |
| Week 1 (15 Jan to 21 Jan 2024) |
BLE | Preliminary | 3h 52m 19s |
| Incorporation of Company and Matters Incidental Thereto | 5h 20m 11s | ||
| FA | Bank Reconciliation Statement | 4h 36m 30s | |
| Depreciation | 3h 58m 33s | ||
| Week 2 (22 Jan to 28 Jan 2024) |
BLE | Prospectus and Allotment of Securities | 3h 30m 53s |
| FA | Consignment | 11h 7m 32s | |
| Week 3 (29 Jan to 4 Feb 2024) |
BLE | Share Capital and Debentures | 9h 23m 10s |
| FA | Bills of Exchange | 5h 9m 10s | |
| Week 4 (5 Feb to 11 Feb 2024) |
BLE | Registration of Charges | 1h 16m 10s |
| Management & Administration | 6h 59m 23s | ||
| FA | Preparation of Final Accounts of Not-for-Profit Organisations | 4h 59m 29s | |
| Preparation of Final Accounts from Incomplete Records | 2h 26m 55s | ||
| Week | Subject | Chapters | Lecture Hours |
| Week 5 (12 Feb to 18 Feb 2024) |
BLE | Acceptance of Deposits by Companies | 1h 59m 53s |
| Limited Liability Partnership Act, 2008 | 2h 58m 28s | ||
| FA | Lease Accounting | 1h 7m 2s | |
| Branch (including Foreign Branch) Accounts | 4h 21m 39s | ||
| Departmental Accounts | 2h 1m 15s | ||
| Week 6 (19 Feb to 25Feb 2024) |
BLE | Indian Contract Act, 1872 (Part 1) | 11h 45m 30s |
| FA | Insurance Claim for Loss of Stock and Loss of Profit | 4h 33m 27s | |
| Week 7 (26 Feb to 3 March 2024) |
BLE | Indian Contract Act, 1872 (Part 2) | 3h 13m 1s |
| Sale of Goods Act, 1930 | 7h 30m 1s | ||
| FA | Hire Purchase and Installment Sale Transactions | 6h 14m 43s | |
| Week 8 (4 March to 10 March 20204) |
BLE | Negotiable Instruments Act, 1881 | 6h 5m 2s |
| FA | Accounting Standards | 5h 39m 45s | |
| Joint Venture | - | ||
| Week | Subject | Chapters | Lecture Hours |
| Week 9 (11 March to 17 March 2024) |
BLE | Indian Partnership Act, 1932 | 6h 12m 8s |
| FA | Preparation of Final Accounts of Commercial Organisations | - | |
| Admission, Retirement, Death of a Partner | - | ||
| Week 10 (18 March to 24 March 2024) |
BLE | Factories Act, 1948 | 1h 55m 29s |
| Payment of Gratuity Act, 1972 | 2h 42m 39s | ||
| Employees Provident Fund and Miscellaneous Provisions Act, 1952 | - | ||
| FA | Dissolution of Partnership Firms including Piecemeal Distribution | 4h 25m 13s | |
| Amalgamation, Conversion or Sale of a Partnership Firm to a Company | 3h 5m 28s | ||
| Accounting of Limited Liability Partnership | - | ||
| Week 11 (25 March to 31 March 2024) |
BLE | Employees State Insurance Act, 1948 | - |
| The Code on Wages, 2019 | - | ||
| Business Ethics and Emotional Intelligence | - | ||
| CA | Material Cost | 5h 59m 12s | |
| Employee Cost | 3h 36m 9s | ||
| Week 12 (1 April to 7 April 2024) |
CA | Overheads | 2h 42m 27s |
| Cost Book Keeping | 54m 17s | ||
| Cost Accounting Standards | 3h 46m 4s | ||
| IDT | GST in India - An Introduction | 1h 18m 22s | |
| Supply under GST | 4h 13m | ||
| Week | Subject | Chapters | Lecture Hours |
| Week 13 (8 April to 14 April 2024) |
CA | Job Costing | 27m 47s |
| Batch Costing | 10m 1s | ||
| Process Costing | 5h 16m 21s | ||
| IDT | Charge of GST | 6h 28m 5s | |
| Place of Supply | - | ||
| Week 14 (15 April to 21 April 2024) |
CA | Joint Products and By Products | 2h 6m 6s |
| Operating Costing or Service Costing | 1h 26m 54s | ||
| CA and MA | Standard Costing & Variance Analysis | 3h 52m 25s | |
| IDT | Exemptions from GST | 5h 26m 46s | |
| Time and Value of Supply | 2h 48m | ||
| Week 15 (22 April to 28 April 2024) |
CA and MA | Marginal Costing | 6h 6m 37s |
| Budget and Budgetary Control | 2h 18m 11s | ||
| CA | Contract Costing | 37m 36s | |
| IDT | Input Tax Credit | 7h 30m 46s | |
| Week 16 (29 April to 5 May 2024) |
IDT | Registration | 2h 11m 3s |
| Tax Invoice, Credit and Debit Notes | 3h 24m 58s | ||
| CAA | Presentation of Financial Statements (As per Schedule III) | 3h 50m 36s | |
| Cash Flow Statement | 4h 21m 56s | ||
| FMDA | Cash Flow Statement and Fund Flow Statement (same as cash flow statement) | - | |
| Week | Subject | Chapters | Lecture Hours |
| Week 17 (6 May to 12 May 2024) |
IDT | Payment of Tax | 2h 11m 8s |
| Returns | 5h 20m 54s | ||
| CAA | Buyback of Securities | 2h 21m 19s | |
| ESOP and ESPP | 1h 19m 11s | ||
| Under Writing of Shares and Debentures | 2h 6m 56s | ||
| Week 18 (13 May to 19 May 2024) |
IDT | Customs Act-Basic Concepts and Definitions | - |
| Types of Duties | - | ||
| CAA | Accounts of Banking Company | 1h 31m 17s | |
| Accounts of Electricity Company | - | ||
| Accounts of Insurance Company | 1h 49m 42s | ||
| Week 19 (20 May to 26 May 2024) |
IDT | Valuation Rules | - |
| Computation of Assessable Value and Duties | - | ||
| CAA | Issue, Forfeiture and Reissue of Shares | - | |
| Right Issue, Bonus Issue and Sweat Equity Shares | - | ||
| Issue and Redemption of Preference Shares | 1h 7m 14s | ||
| Issue and Redemption of Debentures | - | ||
| Week 20 (27 May to 2 June 2024) |
DT | Basic Concepts | - |
| Residential Status and Scope of Total Income | - | ||
| CAA | Provision Relating to Audit under Companies Act, 2013 | 7h 33m 57s | |
| Week | Subject | Chapters | Lecture Hours |
| Week 21 (3 June to 9 June 2024) |
DT | Income which do not form part of Total Income | - |
| Salaries | - | ||
| CAA | Basic Concepts of Auditing | - | |
| Week 22 (10 June to 16 June 20024) |
DT | Income from House Property | - |
| CAA | Basic Concepts of Auditing | - | |
| Week 23 (17 June to 23 June 2024) |
DT | Profits and gains of business or profession | - |
| CAA | Basic Concepts of Auditing | - | |
| Week 24 (24 June to 30 June 2024) |
DT | Capital Gains | - |
| Income from other sources | - | ||
| CAA | Auditing of Different Types of Undertakings | 5h 10m 19s | |
| Week | Subject | Chapters | Lecture Hours |
| Week 25 (1 July to 7 July 2024) |
DT | Income of other persons included in assessee's total income | - |
| Set off and Carry Forward of Losses | - | ||
| CAA | Basic Concepts of Auditing | - | |
| Week 26 (8 July to 14 July 2024) |
DT | Deductions, Rebate and Relief | - |
| Advance Tax, Tax Deducted at Source & Tax Collected at Source (excluding Non-resident) | - | ||
| CAA | Basic Concepts of Auditing | - | |
| Week 27 (15 July to 21 July 2024) |
DT | Filing of Return of Income | - |
| Taxation of Individual (including AMT but excluding Non-resident) & HUF | - | ||
| FM | Financial Ratio Analysis | 4h 6m 23s | |
| Week 28 (22 July to 28 July 2024) |
DT | PAN | - |
| Self-Assessment & Intimation | - | ||
| FM | Sources of Finance and Cost of Capital | 3h 28m 34s | |
| Capital Structure | 3h 51m 42s | ||
| Leverage Analysis | 1h 45m 10s | ||
| Week | Subject | Chapters | Lecture Hours |
| Week 29 (29 July to 4 Aug 2024) |
FM | Capital Budgeting | 4h 52m 24s |
| Dividend Decisions | 2h 48m 45s | ||
| MA | Activity Based Costing | 2h 19m 49s | |
| Transfer Pricing | - | ||
| Week 30 (5 Aug to 11 Aug 2024) |
FM | Working Capital Management | 8h 51m 7s |
| MA | Divisional Performance Measurement | - | |
| Responsibility Accounting | - | ||
| Week 31 (12 Aug to 18 Aug 2024) |
FM | Comparative, Common-Size Financial Statements and Trend Analysis | - |
| MA | Decision Theory | - | |
| OM | Introduction | - | |
| Week 32 (19 Aug to 25 Aug 2024) |
OM | Operations Planning | - |
| Designing of Operational System and Control | - | ||
| DA | Introduction to Data Science for Business Decision-making | - | |
| Data Processing, Organisation, Cleaning and Validation | - | ||
| Week | Subject | Chapters | Lecture Hours |
| Week 33 (26 Aug to 1 Sep 2024) |
OM | Production Planning and Control | - |
| Productivity Management and Quality Management | - | ||
| DA | Data Presentation: Visualisation and Graphical Presentation | - | |
| Data Analysis and Modelling | - | ||
| Week 34 (2 Sep to 8 Sep 2024) |
OM | Project Management | - |
| Economics of Maintenance and Spares Management | - | ||
| SM | Introduction | - | |
| Strategic Analysis and Strategic Planning | - | ||
| Week 35 (9 Sep to 15 Sep 2024) |
SM | Formulation and Implementation of Strategy | - |
| Digital Strategy | - | ||
Ruchika Saboo
An All India Ranker (AIR 7 - CA Finals, AIR 43 - CA Inter), she is one of those teachers who just loved studying as a student. Aims to bring the same drive in her students.
Ruchika Ma'am has been a meritorious student throughout her student life. She is one of those who did not study from exam point of view or out of fear but because of the fact that she JUST LOVED STUDYING. When she says - love what you study, it has a deeper meaning.
She believes - "When you study, you get wise, you obtain knowledge. A knowledge that helps you in real life, in solving problems, finding opportunities. Implement what you study". She has a huge affinity for the Law Subject in particular and always encourages student to - "STUDY FROM THE BARE ACT, MAKE YOUR OWN INTERPRETATIONS". A rare practice that you will find in her video lectures as well.
She specializes in theory subjects - Law and Auditing.
Yashvardhan Saboo
A Story teller, passionate for simplifying complexities, techie. Perfectionist by heart, he is the founder of - Konceptca.
Yash Sir (As students call him fondly) is not a teacher per se. He is a story teller who specializes in simplifying things, connecting the dots and building a story behind everything he teaches. A firm believer of Real Teaching, according to him - "Real Teaching is not teaching standard methods but giving the power to students to develop his own methods".
He cleared his CA Finals in May 2011 and has been into teaching since. He started teaching CA, CS, 11th, 12th, B.Com, M.Com students in an offline mode until 2016 when Konceptca was launched. One of the pioneers in Online Education, he believes in providing a learning experience which is NEAT, SMOOTH and AFFORDABLE.
He specializes in practical subjects – Accounting, Costing, Taxation, Financial Management. With over 12 years of teaching experience (Online as well as Offline), he SURELY KNOWS IT ALL.
"Koncept perfectly justifies what it sounds, i.e, your concepts are meant to be cleared if you are a Konceptian. My experience with Koncept was amazing. The most striking experience that I went through was the the way Yash sir and Ruchika ma'am taught us in the lectures, making it very interesting and lucid. Another great feature of Koncept is that you get mentor calls which I think drives you to stay motivated and be disciplined. And of course it goes without saying that Yash sir has always been like a friend to me, giving me genuine guidance whenever I was in need. So once again I want to thank Koncept Education for all their efforts."
"Hello everyone, I am Kaushik Prajapati. I recently passed my CA Foundation Dec 23 exam in first attempt, That's possible only of proper guidance given by Yash sir and Ruchika ma'am. Koncept App provide me a video lectures, Notes and best thing about it is question bank. It contains PYP, RTP, MTP with soloution that help me easily score better marks in my exam. I really appericiate to Koncept team and I thankful to Koncept team."
"Hi. My name is Arka Das. I have cleared my CMA Foundation Exam. I cleared my 12th Board Exam from Bengali Medium and I had a very big language problem. Koncept Education has helped me a lot to overcome my language barrier. Their live sessions are really helpful. They have cleared my basic concepts. I think its a phenomenal app."
"I cleared my foundation examination in very first attempt with good marks in practical subject as well as theoretical subject this can be possible only because of koncept Education and the guidance that Yash sir has provide me, Thank you."
