CMA Foundation Syllabus is designed by ICMAI (The Institute of Cost and Management Accountants of India).
The New CMA Foundation syllabus has 4 Papers covering 8 subjects and 22 Chapters., where as the OLD CMA Foundation syllabus had 4 Papers covering 8 subjects and approximately 26 Chapters.
Syllabus and exam are designed in such a way that students with a conceptual learning approach would succeed over students with rote learning approach.
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| CMA FOUNDATION PAPERS | EXAM PATTERN | MARKS |
|---|---|---|
| Paper 1 Fundamentals of Business Laws and Business Communication Part A - Fundamentals of Business Laws (80 Marks) Part B - Business Communication (20 Marks) |
Yet to be Decided | 100 |
| Paper 2 Fundamentals of Financial and Cost Accounting Part A - Fundamentals of Financial Accounting (70 Marks) Part B - Part B - Fundamentals of Cost Accounting (30 Marks) |
Yet to be Decided | 100 |
|
Paper 3 Fundamentals of Business Mathematics and Statistics Part A - Fundamentals of Business Mathematics (40 Marks) Part B - Fundamentals of Business Statistics (60 Marks) |
Yet to be Decided | 100 |
|
Paper 4 Fundamentals of Business Economics and Management Part A - Fundamentals of Business Economics (70 Marks) Part B - Fundamentals of Management (30 Marks) |
Yet to be Decided | 100 |
(100 Marks, Paper pattern yet to be declared)
There are 2 subjects in this paper.
Subject 1 - Fundamentals of Business Laws (80 Marks)
Learning Objective:
To gain basic knowledge in Laws and communication to understand the concepts of regulatory compliance, requirements and desired ethics expected from professionals
There are 4 Chapters in the CMA Foundation Fundamentals of Business Laws Book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Foundation Fundamentals of Business Laws subject Chapters |
|---|---|
| 10% | Chp 1: Introduction |
| 30% | Chp 2: Indian Contract Act, 1872 |
| 20% | Chp 3: Sale of Goods Act, 1930 |
| 20% | Chp 4: Negotiable Instruments Act,1881 |
Subject 2 - Business Communication (20 Marks)
There is 1 Chapter in the CMA Foundation Business Communication Book. The chapter and its weightage are mentioned below.
| EXAM PATTERN | CMA Foundation Business Communication subject Chapters |
|---|---|
| 20% | Chp 5: Business Communication |
(100 Marks, Paper pattern yet to be declared).
There are 2 subjects in this paper.
Subject 1 - Fundamentals of Financial Accounting (70 Marks)
Learning Objective:
To gain comprehensive understanding of all aspects relating to financial statements, principles, procedures of accounting and their application to different practical situations
There are 3 Chapters in the CMA Fundamentals of Financial Accounting book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Foundation Fundamentals of Financial Accounting subject Chapters |
|---|---|
| 30% | Chp 1: Accounting Fundamentals |
| 15% | Chp 2: Accounting for Special Transactions |
| 25% | Chp 3: Preparation of Final Accounts |
Subject 2 - Fundamentals of Cost Accounting (30 Marks)
There are 1 Chapters in the CMA Foundation Fundamentals of Cost Accounting book. The chapter and its weightage are mentioned below.
| Exam Weightage | CMA Foundation Fundamentals of Cost Accounting subject Chapters |
|---|---|
| 30% | Chp 4: Fundamentals of Cost Accounting |
(100 Marks, Paper pattern yet to be declared)
There are 2 subjects in this paper.
Subject 1 - Fundamentals of Business Mathematics (40 Marks)
Learning Objective:
To gain understanding on the fundamental concepts of mathematics and statistics and its application in business decisionmaking.
There are 3 Chapters in the the CMA Foundation Fundamentals of Business Mathematics book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Foundation Fundamentals of Business Mathematics subject Chapters |
|---|---|
| 15% |
Chp 1: Arithmetic |
| 20% |
Chp 2: Algebra |
| 5% |
Chp 3: Calculus - Application in Business |
Subject 2 - Fundamentals of Business Statistics (60 Marks)
There are 5 Chapters in the CMA Foundation Fundamentals of Business Statistics book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Foundation Fundamentals of Business Statistics subject Chapters |
|---|---|
| 5% |
Chp 4: Statistical Representation of Data |
| 15% |
Chp 5: Measures of Central Tendency and Dispersion |
| 15% |
Chp 6: Correlation and Regression |
| 15% |
Chp 7: Probability |
| 10% |
Chp 8: Index Numbers and Time Series |
(100 Marks, Paper pattern yet to be declared)
There are 2 sections in this subject.
Subject 1 - Fundamentals of Business Economics (70 Marks)
Learning Objective:
To gain basic knowledge in Economics and understand the concept of management at the macro and micro level.
There are 4 Chapters in the CMA Foundation Fundamentals of Business Economics book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Foundation Fundamentals of Business Economics subject Chapters |
|---|---|
| 15% |
Chp 1: Basic Concepts |
| 20% |
Chp 2: Forms of Market |
| 20% |
Chp 3: Money and Banking |
| 15% |
Chp 4: Economic and Business Environment |
Subject 2 - Business and Commercial Knowledge (40 Marks)
There are 1 Chapters in the CMA Foundation Fundamentals of Management book. The chapter and its weightage are mentioned below.
| Exam Weightage | CMA Foundation Fundamentals of Management subject Chapters |
|---|---|
| 30% |
Chp 5: Fundamentals of Management |
| CMA FOUNDATION PAPERS | EXAM PATTERN | MARKS |
|---|---|---|
| Paper 1 Fundamentals of Economics and Management Part A - Fundamentals of Economics (50 Marks) Part B - Fundamentals of Management (50 Marks) |
100% Objective | 100 |
| Paper 2 Fundamentals of Accounting Part A - Fundamentals of Financial Accounting (80 Marks) Part B - Part B - Fundamentals of cost Accounting (20 Marks) |
100% Objective | 100 |
|
Paper 3 Fundamentals of Laws and Ethics Part A - Fundamentals of Commercial Laws (70 Marks) Part B - Fundamentals of Ethics (30 Marks) |
100% Objective | 100 |
|
Paper 4 Fundamentals of Business Mathematics and Statistics Part A - Fundamentals Business of Mathematics (40 Marks) Part B - Fundamentals Business Statistics (60 Marks) |
100% Objective | 100 |
(100 Marks, One Hour exam, 100% Objective Paper)
There are 2 subjects in this paper.
Subject 1 - Fundamentals of Economics (50 Marks)
Learning Objective:
To gain basic knowledge in Economics and understand the concept of management at the macro and micro level
There are 8 Chapters in the CMA Foundation Fundamentals of Economics Book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Foundation Fundamentals of Economics subject Chapters |
|---|---|
| 20% | Chp 1: Basic Concepts of Economics Chp 2: Theory of Demand and Supply Chp 3: Theory of Production Chp 4: Theory of Cost |
| 20% | Chp 5: Market |
| 10% | Chp 6: Money Chp 7: Bank Chp 8: Money Market |
Subject 2 - Fundamentals of Management (50 Marks)
There is 4 Chapter in the CMA Foundation Fundamentals of Management Book. The chapter and its weightage are mentioned below.
| EXAM PATTERN | CMA Foundation Fundamentals of Management subject Chapters |
|---|---|
| 50% | Chp 9: Management Process Chp 10: Management – Concepts Chp 11: Leadership and Motivation Chp 12: Decision Making |
(100 Marks, One Hour exam, 100% Objective Paper).
There are 2 subjects in this paper.
Subject 1 - Fundamentals of Financial Accounting (80 Marks)
Learning Objective:
To gain comprehensive understanding of all aspects relating to financial statements, principles, procedures of accounting and their application to different practical situations
There are 3 Chapters in the CMA Fundamentals of Financial Accounting book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Foundation Fundamentals of Financial Accounting subject Chapters |
|---|---|
| 30% | Chp 1: Accounting Fundamentals |
| 20% | Chp 2: Accounting for Special Transactions |
| 25% | Chp 3: Preparation of Final Accounts |
Subject 2 - Fundamentals of Cost Accounting (20 Marks)
There are 1 Chapters in the CMA Foundation Fundamentals of Cost Accounting book. The chapter and its weightage are mentioned below.
| Exam Weightage | CMA Foundation Fundamentals of Cost Accounting subject Chapters |
|---|---|
| 20% | Chp 4 Fundamentals of Cost Accounting |
(100 Marks, One Hour exam, 100% Objective Paper)
There are 2 subjects in this paper.
Subject 1 - Fundamentals of Commercial Laws (70 Marks)
Learning Objective:
To gain basic knowledge in Laws and Ethics to understand the concepts of regulatory compliance, requirements and desired ethics expected from professionals.
There are 3 Chapters in the CMA Foundation Fundamentals of Commercial Laws book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Foundation Fundamentals of Commercial Laws subject Chapters |
|---|---|
| 40% |
Chp 1: Indian Contract Act, 1872 |
| 20% |
Chp 2: Sale of Goods Act, 1930 |
| 10% |
Chp 3: Negotiable Instruments Act,1881 |
Subject 2 - Fundamentals of Ethics (30 Marks)
There are 1 Chapters in the CMA Foundation Fundamentals of Ethics book. The chapter and its weightage are mentioned below.
| Exam Weightage | CMA Foundation Fundamentals of Ethics subject Chapters |
|---|---|
| 30% |
Chp 4: Ethics and Business |
(100 Marks, One Hour exam, 100% Objective Paper)
There are 2 sections in this subject.
Subject 1 - Fundamentals of Business Mathematics (40 Marks)
Learning Objective:
To gain understanding on the fundamental concepts of mathematics and statistics and its application in business decisionmaking.
There are 2 Chapters in the CMA Foundation Fundamentals of Business Mathematics book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Foundation Fundamentals of Business Mathematics subject Chapters |
|---|---|
| 20% |
Chp 1: Arithmetic |
| 20% |
Chp 2: Algebra |
Subject 2 - Fundamentals of Business Statistics (60 Marks)
There are 4 Chapters in the CMA Foundation Fundamentals of Business Statistics book. The chapter and its weightage are mentioned below.
