CMA Inter Syllabus

CMA Inter Syllabus


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New CMA Inter (Syllabus 2022) - Papers, Subjects, Exam pattern

CA INTER PAPERS EXAM PATTERN MARKS
GROUP 1
Paper 5
Business Laws and Ethics
100% Descriptive 100
Paper 6
Financial Accounting
100% Descriptive 100
Paper 7
Direct and Indirect Taxation
Part A - Direct Taxation (50 Marks)
Part B - Indirect Taxation (50 Marks)
100% Descriptive 100
Paper 8
Cost Accounting
100% Descriptive 100
GROUP 2
Paper 9
Operations Management and Strategic Management
Part A - Operations Management (60 Marks)
Part B - Strategic Management (40 Marks)
100% Descriptive 100
Paper 10
Corporate Accounting and Auditing
Part A - Corporate Accounting (50 Marks)
Part B - Auditing (50 Marks)
100% Descriptive 100
Paper 11
Financial Management and Business Data Analysis
Part A - Financial Management (80 Marks)
Part B - Business Data Analysis (20 Marks)
100% Descriptive 100
Paper 12
Management Accounting
100% Descriptive 100

New CMA Inter (Syllabus 2022) - Chapters & Section-wise exam weightage

New CMA Inter Group 1 syllabus

5
Business Laws and Ethics

(100 Marks, Three Hours exam, 100% Descriptive Paper)

There are 13 Chapters in the CMA Inter Business Laws and Ethics book. The chapters and their weightage are mentioned below.

Exam Weightage CMA Inter Business Laws and Ethics subject Chapters
Watch Lectures
5% Chp 1: Introduction to Law and Legal System in India
10% Chp 2: Indian Contract Act, 1872
5% Chp 3: Sale of Goods Act, 1930
5% Chp 4: Negotiable Instruments Act,1881
5% Chp 5: Indian Partnership Act, 1932
Chp 6: Limited Liability Partnership Act, 2008
10% Chp 7: Factories Act, 1948
Chp 8: Payment of Gratuity Act, 1972
Chp 9: Employees Provident Fund and Miscellaneous Provisions Act, 1952
Chp 10: Employees State Insurance Act, 1948
5% Chp 11: The Code on Wages, 2019
40% Chp 12: Companies Act, 2013
15% Chp 13: Business Ethics and Emotional Intelligence

6
Financial Accounting

(100 Marks, Three Hours exam, 100% Descriptive Paper)

There are 9 Chapters in the CMA Inter Financial Accounting book. The chapters and their weightage are mentioned below.

Exam Weightage CMA Inter Financial Accounting subject Chapters
Watch Lectures
15%

Chp 1: Accounting Fundamentals

10% Chp 2: Bills of Exchange, Consignment, Joint Venture
20% Chp 3: Preparation of Final Accounts of Commercial Organisations, Not-for-Profit Organisations and from Incomplete Records
20% Chp 4: Partnership Accounting
15% Chp 5: Lease Accounting
Chp 6: Branch (including Foreign Branch) and Departmental Accounts
Chp 7: Insurance Claim for Loss of Stock and Loss of Profit
Chp 8: Hire Purchase and Installment Sale Transactions
20% Chp 9: Accounting Standards
7
Direct and Indirect Taxation

(100 Marks, Three Hours exam, 100% Descriptive)

There are 2 subjects in this paper.

Subject A - Direct Taxation (50 Marks)

There are 3 Chapters in the CMA Inter Direct Taxation Book. The chapters and their weightage are mentioned below.

Exam Weightage CMA Inter Direct Taxation subject Chapters
Watch Lectures
10%

Chp 1: Basics of Income Tax Act

25% Chp 2: Heads of Income
15% Chp 3: Total Income and Tax Liability of Individuals & HUF

Subject B - Indirect Taxation (50 Marks)

There are 3 Chapters in the CMA Inter Indirect Taxation Book. The chapters and their weightage are mentioned below.

Exam Weightage CMA Inter Indirect Taxation subject Chapters
Watch Lectures
5%

Chp 4: Concept of Indirect Taxes

35%

Chp 5: Goods and Services Tax (GST) Laws

10%

Chp 6: Customs Act & Rules

8
Cost Accounting

(100 Marks, Three Hours exam, 100% Descriptive)

There are 6 Chapters in the CMA Inter Cost Accounting book. The chapters and their weightage are mentioned below.

Exam Weightage CMA Inter Cost Accounting subject Chapters
Watch Lectures
5%

Chp 1: Introduction to Cost Accounting

15%

Chp 2: Cost Ascertainment - Elements of Cost

10%

Chp 3: Cost Accounting Standards (CAS 1 to CAS 24)

10%

Chp 4: Cost Book Keeping

30%

Chp 5: Methods of Costing

30%

Chp 6: Cost Accounting Techniques

New CMA Inter Group 2 syllabus

9
Operations Management and Strategic Management

(100 Marks, Three Hours exam, 100% Descriptive Paper)

There are 2 subjects in this paper.

Subject A -Operations Management (60 Marks)

There are 7 Chapters in the CMA Inter Operations Management book. The chapters and their weightage are mentioned below.

Exam Weightage CMA Inter Operations Management subject Chapters
Watch Lectures
5% Chp 1: Operation Management – Introduction
5% Chp 2: Operations Planning
5% Chp 3: Designing of Operational System and Control
20% Chp 4: Production Planning and Control
5% Chp 5: Productivity Management and Quality Management
15% Chp 6: Project Management
5% Chp 7: Economics of Maintenance and Spares Management

Subject B -Strategic Management (40 Marks)

There are 4 Chapters in the CMA Inter Strategic Management book. The chapters and their weightage are mentioned below.

Exam Weightage CMA Inter Strategic Management subject Chapters
Watch Lectures
10% Chp 8: Strategic Management Introduction
10% Chp 9: Strategic Analysis and Strategic Planning
10% Chp 10: Formulation and Implementation of Strategy
10% Chp 11: Digital Strategy

10
Corporate Accounting and Auditing Book

(100 Marks, Three Hours exam, 100% Descriptive Paper)

There are 2 subjects in this paper.

Subject A -Corporate Accounting (50 Marks)

There are 5 Chapters in the CMA Inter Corporate Accounting book. The chapters and their weightage are mentioned below.

Exam Weightage CMA Inter Corporate Accounting subject Chapters
Watch Lectures
10%

Chp 1: Accounting of Shares and Debentures

10% Chp 2: Preparation of the Statement of Profit and Loss and Balance Sheet (As per Schedule III of Companies Act, 2013)
10% Chp 3: Cash Flow Statement
10% Chp 4: Accounts of Banking, Electricity and Insurance Company
10% Chp 5: Accounting Standards

Subject B -Auditing (50 Marks)

There are 3 Chapters in the CMA Inter Auditing book. The chapters and their weightage are mentioned below.

Exam Weightage CMA Inter Auditing subject Chapters
Watch Lectures
10%

Chp 6: Basic Concepts of Auditing

30% Chp 7: Provision Relating to Audit under Companies Act, 2013
10% Chp 8: Auditing of Different Types of Undertakings
11
Financial Management and Business Data Analytics

(100 Marks, Three Hours exam, 100% Descriptive Paper)

There are 2 subjects in this paper.

Subject A - Financial Management (80 Marks)

There are 7 Chapters in the CMA Inter Financial Management book. The chapters and their weightage are mentioned below.

Exam Weightage CMA Inter Financial Management subject Chapters
Watch Lectures
5%

Chp 1: Fundamentals of Financial Management

10% Chp 2: Institutions and Instruments in Financial Markets
15% Chp 3: Tools for Financial Analyses
10% Chp 4: Sources of Finance and Cost of Capital
15% Chp 5: Capital Budgeting
15% Chp 6: Working Capital Management
10% Chp 7: Financing Decision of a Firm

Subject B -Business Data Analytics (20 Marks)

There are 4 Chapters in the CMA Inter Business Data Analytics Book. The chapters and their weightage are mentioned below.

Exam Weightage CMA Inter Business Data Analytics Chapters
Watch Lectures
5%

Chp 8: Introduction to Data Science for Business Decision-making

5%

Chp 9: Data Processing, organisation, Cleaning and Validation

5%

Chp 10: Data Presentation: visualisation and Graphical Presentation

5%

Chp 11: Data Analysis and Modelling

12
Management Accounting

(100 Marks, Three Hours exam, 100% Descriptive Paper)

There are 10 Chapters in the CMA Inter Management Accounting book. The chapters and their weightage are mentioned below.

Exam Weightage CMA Inter Management Accounting subject Chapters
Watch Lectures
5%

Chp 1: Introduction to Management Accounting

10%

Chp 2: Activity Based Costing

30%

Chp 3: Marginal Costing
Chp 4: Applications of Marginal Costing in Short Term Decision Making
Chp 5: Transfer Pricing

15%

Chp 6: Standard Costing and Variance Analysis

15%

Chp 7: Forecasting, Budgeting and Budgetary Control

10%

Chp 8: Divisional Performance Measurement

5%

Chp 9: Responsibility Accounting

10%

Chp 10: Decision Theory

Old CMA Inter (Syllabus 2016) - Papers, Subjects, Exam pattern

CA INTER PAPERS EXAM PATTERN MARKS
GROUP 1
Paper 5
Financial Accounting
100% Descriptive 100
Paper 6
Laws and Ethics
100% Descriptive 100
Paper 7
Direct Taxation
100% Descriptive 100
Paper 8
Cost Accounting
100% Descriptive 100
GROUP 2
Paper 9
Operations Management and Strategic Management
Part A - Operations Management (70 Marks)
Part B - Strategic Management (30 Marks)
100% Descriptive 100
Paper 10
Cost & Management Accounting and Financial Management
Part A - Cost & Management Accounting (50 Marks)
Part B - Financial Management (50 Marks)
100% Descriptive 100
Paper 11
Indirect Taxation
Part A - Goods and Service Tax (GST) (80 Marks)
Part B - Customs Laws (20 Marks)
100% Descriptive 100
Paper 12
Company Accounts and Audit
Part A - Accounts of Joint Stock Companies (50 Marks)
Part B - Auditing (50 Marks)
100% Descriptive 100

Old CMA Inter (Syllabus 2016) - Chapters & Section-wise exam weightage

Old CMA Inter Group 1 syllabus

5
Financial Accounting

(100 Marks, Three Hours exam, 100% Descriptive Paper)

There are 12 Chapters in the CMA Inter Financial Accounting book. The chapters and their weightage are mentioned below.

Exam Weightage CMA Inter Financial Accounting subject Chapters
Watch Lectures
25% Chp 1: Fundamentals of Accounting
Chp 2: Accounting for Special Transactions
40% Chp 3: Preparation of Financial Statements of Profit Oriented Organizations
Chp 4: Preparation of Financial Statements of Non-Profit Organizations
Chp 5: Preparation of Financial Statements from Incomplete Records
Chp 6: Partnership
20% Chp 7: Self Balancing Ledger
Chp 8: Royalties
Chp 9: Hire-Purchase and Installment System
Chp 10: Branch and Departmental Accounts
15% Chp 11: Computarised Accounting System
Chp 12: Accounting Standards

6
Laws and Ethics

(100 Marks, Three Hours exam, 100% Descriptive Paper)

There are 15 Chapters in the CMA Inter Laws and Ethics book. The chapters and their weightage are mentioned below.

Exam Weightage CMA Inter Laws and Ethics Chapters
Watch Lectures
30% Commercial Laws

Chp 1: Indian Contract Act, 1872
Chp 2: Sale of Goods Act, 1930
Chp 3: Negotiable Instruments Act, 1881
Chp 4: Indian Partnership Act, 1932
Chp 5: Limited Liability Partnership Act, 2008

25% Industrial Laws
Chp 6: Factories Act, 1948
Chp 7: Payment of Gratuity Act, 1972
Chp 8: Employees Provident Fund and Miscellaneous Provisions Act, 1952
Chp 9: Employees State Insurance Act, 1948
Chp 10: Payment of Bonus Act, 1965
Chp 11: Minimum Wages Act, 1948
Chp 12: Payment of Wages Act, 1936
Chp 13: Pension Fund Regulatory and Development Authority Act, 2013
35% Corporate Law
Chp 14: Companies Act, 2013
10% Ethics
Chp 15: Business Ethics
7
Direct and Indirect Taxation

(100 Marks, Three Hours exam, 100% Descriptive)

There are 20 Chapters in the CMA Inter Direct Taxation Book. The chapters and their weightage are mentioned below.

Exam Weightage CMA Inter Direct Taxation subject Chapters
Watch Lectures
10% Income Tax Act Basics

Chp 1: Basic Concepts
Chp 2: Residential Status
Chp 3: Agricultural Income
Chp 4: Income, which do not Form Part of Total Income

70% Heads of Income and Computation of Total Income and Tax Liability
Chp 5: Income under Head Salaries
Chp 6: Income from House Property
Chp 7: Income under Head Profits and Gains of Business or Profession
Chp 8: Income under head Capital Gains
Chp 9: Income under Head Income from Other Sources
Chp 10: Income of Other Persons included in Assessees Total Income
Chp 11: Set Off and Carry Forward of Losses
Chp 12: Deductions in Computing Total Income
Chp 13: Reliefs
Chp 14: Assessment of Various Persons
20% Tax Management, Administration Procedures and ICDS
Chp 15: Tax Deducted at Source (TDS)
Chp 16: Tax Collection at Source
Chp 17: Advance Tax
Chp 18: Return & PAN
Chp 19: Assessment Procedure
Chp 20: Income Computation & Disclosure Standards
8
Cost Accounting

(100 Marks, Three Hours exam, 100% Descriptive)

There are 6 Chapters in the CMA Inter Cost Accounting book. The chapters and their weightage are mentioned below.

Exam Weightage CMA Inter Cost Accounting subject Chapters
Watch Lectures
40%

Chp 1: Introduction to Cost Accounting
Chp 2: Cost Ascertainment - Elements of Cost
Chp 3: Cost Accounting Standards
Chp 4: Cost Book Keeping

30%

Chp 5: Methods of Costing

30%

Chp 6: Cost Accounting Techniques


Old CMA Inter Group 2 syllabus

9
Operations Management and Strategic Management

(100 Marks, Three Hours exam, 100% Descriptive Paper)

There are 2 subjects in this paper.

Subject A -Operations Management (70 Marks)

There are 7 Chapters in the CMA Inter Operations Management book. The chapters and their weightage are mentioned below.

Exam Weightage CMA Inter Operations Management subject Chapters
Watch Lectures
70% Chp 1: Operation Management – Introduction
Chp 2: Operations Planning
Chp 3: Designing of Operational System and Control
Chp 4: Production Planning and Control
Chp 5: Productivity Management and Quality Management
Chp 6: Project Management
Chp 7: Economics of Maintenance and Spares Management

Subject B -Strategic Management (30 Marks)

There are 3 Chapters in the CMA Inter Strategic Management book. The chapters and their weightage are mentioned below.

Exam Weightage CMA Inter Strategic Management subject Chapters
Watch Lectures
10% Chp 8: Strategic Management Introduction
Chp 9: Strategic Analysis and Strategic Planning
Chp 10: Formulation and Implementation of Strategy
Chp 11: Digital Strategy

10
Cost & Management Accounting and Financial Management

(100 Marks, Three Hours exam, 100% Descriptive Paper)

There are 2 subjects in this paper.

Subject A -Cost & Management Accounting (50 Marks)

There are 5 Chapters in the CMA Inter Cost & Management Accounting book. The chapters and their weightage are mentioned below.

Exam Weightage CMA Inter Cost & Management Accounting subject Chapters
Watch Lectures
50%

Chp 1: Cost and Management Accounting – Introduction
Chp 2: Decision Making Tools
Chp 3: Budgeting and Budgetary Control
Chp 4: Standard Costing and Variance Analysis
Chp 5: Learning Curve

Subject B -Financial Management (50 Marks)

There are 3 Chapters in the CMA Inter Financial Management book. The chapters and their weightage are mentioned below.

Exam Weightage CMA Inter Financial Management subject Chapters
Watch Lectures
50%

Chp 6: Introduction to Financial Management
Chp 7: Tools for Financial Analysis and Planning
Chp 8: Working Capital Management
Chp 9: Cost of Capital, Capital Structure Theories, Dividend Decisions and Leverage Analysis
Chp 10: Capital Budgeting - Investment Decision

11
Indirect Taxation

(100 Marks, Three Hours exam, 100% Descriptive Paper)

There are 2 subjects in this paper.

Subject A - Goods and Service Tax (GST) (80 Marks)

There are 7 Chapters in the CMA Inter Indirect Taxation book. The chapters and their weightage are mentioned below.

Exam Weightage CMA Inter Indirect Taxation subject Chapters
Watch Lectures
80%

Chp 1: Introduction
Chp 2: Levy and Collection of Tax
Chp 3: Time, Value and Place of Supply under GST
Chp 4: Input Tax Credit (ITC)
Chp 5: Registration under GST
Chp 6: Tax Invoice, Credit and Debit Notes and Other Documents under GST
Chp 7: Accounts and Records under GST
Chp 8: Payment of Tax
Chp 9: TDS and TCS under GST
Chp 10: Returns under GST
Chp 11: Matching Concept under GST
Chp 12: Audit under GST
Chp 13: E-waybills under GST

Subject B -Customs Laws (20 Marks)

There are 5 Chapters in the CMA Intermediate Customs Laws book. The chapters and their weightage are mentioned below.

Exam Weightage CMA Inter Customs Laws subject Chapters
Watch Lectures
20%

Chp 1: Customs Law - Basic Concepts
Chp 2: Types of Duties
Chp 3: Valuation under Customs
Chp 4: Import & Export Procedures
Chp 5: Customs Rules, 2017

12
Company Accounts and Audit

(100 Marks, Three Hours exam, 100% Descriptive Paper)

There are 2 subjects in this paper.

Subject A - Accounts of Joint Stock Companies (50 Marks)

There are 5 Chapters in the CMA Inter Accounts of Joint Stock companies book. The chapters and their weightage are mentioned below.

Exam Weightage CMA Inter Accounts of Joint Stock Companies subject Chapters
Watch Lectures
25%

Chp 1: Accounting of Shares and Debentures
Chp 2: Presentation of Financial Statements (As per Schedule III)
Chp 3: Cash Flow Statement

25%

Chp 4: Accounts of Banking, Electricity and Insurance Company
Chp 5: Accounting Standards

Subject B - Auditing (50 Marks)

There are 2 Chapters in the CMA Inter Auditing book. The chapters and their weightage are mentioned below.

Exam Weightage CMA Inter Auditing subject Chapters
50%

Chp 6: Auditing Concepts
Chp 7: Provision Relating to Audit under Companies Act (Revised)

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CMA Inter Faculties

India's Best CMA Facultie
CA Ruchika - AIR 7

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India's Best CMA Facultie
CA Yash - AIR 24

A Story teller, passionate for simplifying complexities, techie. Perfectionist by heart, he is the founder of - Konceptca.

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