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CMA Inter Syllabus 2019-20 | ICMAI Inter (Paper 5 to 12) December Exam PDF

CMA Inter Syllabus

Students going to appear for ICMAI CMA Inter December 2019 Exam can download CMA Inter Syllabus PDF for Paper 5 to 12 from here!! The Institute of Cost Accountants of India is responsible to conduct ICMAI CMA Inter Exam twice in year (June and December). ICMAI was previously known as The Institute of Cost and Works Accountants (ICWAI). Candidates can get updated CMA Inter Syllabus 2019 from this page and Start preparation of the Intermediate Examination according to it.

CMA Inter Syllabus 2019-20 (Overview)

Conducting BodyInstitute of Cost Accountants of India
Exam DateDecember 2019
CategoryCMA Inter Syllabus

Download ICMAI Intermediate Syllabus PDF

Paper-5 Financial AccountingDownload Pdf
Paper-6 Laws and EthicsDownload Pdf
Paper-7 Direct TaxationDownload Pdf
Paper-8 Cost AccountingDownload Pdf
Paper-9 Operations Management & Strategic ManagementDownload Pdf
Paper-10 Cost & Management Accounting and Financial ManagementDownload Pdf
Paper-11 Indirect Taxation (Including Customs Act)Download Pdf
Paper-12 Company Accounts & AuditDownload Pdf

CMA Inter Syllabus

CMA Inter Financial Accounting Syllabus

Sec-A : Accounting – Basics

  • Fundamentals of Accounting
  • Accounting for Special Transactions

Sec-B : Preparation of Financial Statements

  • Preparation of Final Accounts of Profit Oriented organizations, Non-Profit Organizations and from Incomplete Records.
  • Partnership Accounts

Sec-C : Self Balancing Ledgers, Royalties, Hire Purchase & Installment System, Branch & Departmental Accounts

  • Self-Balancing Ledgers
  • Royalties, Hire-Purchase and Installment System
  • Branch and Departmental Accounts

Sec-D : Accounting in Computerised Environment and Accounting Standards

  • Overview of Computerised Accounting
  • Accounting Standards (Specified only)

Check Here – How To Prepare For Online Exam

CMA Inter Laws and Ethics Syllabus

Section A : Commercial Laws

  • Laws of Contracts (Advanced level)
  • Laws relating to Sale of Goods (Advanced level)
  • Negotiable Instruments Act,1881 (Advanced Level)
  • Indian Partnership Act, 1932
  • Limited Liability Partnership Act, 2008

Section B : Industrial Laws

  • Factories Act, 1948
  • Payment of Gratuity Act, 1972
  • Employees Provident Fund and Miscellaneous Provisions Act, 1952
  • Employees State Insurance Act, 1948
  • Payment of Bonus Act, 1965
  • Minimum Wages Act, 1948
  • Payment of Wages Act, 1936

Section C : Corporate Law

  • Companies Act, 2013

Section D : Ethics

  • Business Ethics

CMA Inter Direct Taxation Syllabus

Section A: Income Tax Act Basics

  • Introduction to Income Tax Act, 1961
  • Income which do not form part of Total Income (Section 10, 11 to 13A)

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

  • Heads of Income and Computation of Total Income under various heads
  • Clubbing Provisions, Set off and Carry forward of Losses, Deductions
  • Assessment of Income of different persons
  • Corporate Taxation
  • TDS, TCS and Advance Tax

Section C: Administrative Procedures and ICDS

  • Administrative Procedures
  • Income computation and disclosure standards – Basic Concepts only

Get Details – How To Find Online Study Material

CMA Inter Cost Accounting Syllabus

  • Introduction to Cost Accounting
    • Cost Ascertainment – Elements of Cost
    • Cost Accounting Standards
    • Cost Book Keeping
  • Methods of Costing
  • Cost Accounting Techniques

CMA Inter Operations Management & Strategic Management Syllabus

Section A : Operations Management

  • Operations Management – Introduction
  • Operations Planning
  • Designing of Operational Systems and control
  • Production Planning and control
  • Productivity management and quality management
  • Project Management
  • Economics of Maintenance and Spares management

Section B : Information Systems

  • Strategic Management Introduction
  • Strategic Analysis and Strategic Planning
  • Formulation and Implementation of Strategy

Know About – Last Minute Exam Study – Tips

CMA Inter Cost & Management Accounting and Financial Management Syllabus

Section A : Cost & Management Accounting

  • Cost and Management Accounting – Introduction
  • Decision Making Tools
  • Budgeting and Budgetary Control
  • Standard Costing and Variance Analysis
  • Learning Curve

Section B: Financial Management

  • Introduction to Financial Management
  • Tools for Financial Analysis and Planning
  • Working Capital Management
  • Cost of Capital, Capital Structure Theories, Dividend Decisions and Leverage Analysis
  • Capital Budgeting – Investment Decisions

CMA Inter Indirect Taxation Syllabus

  • Canons of Taxation – Indirect Tax GST
  • Customs Laws

CMA Inter Company Accounts & Audit Syllabus

Section A : Accounts of Joint Stock Companies

  • Accounting of Shares and Debentures
  • Presentation of Financial Statements (as Per Schedule III) 25%
  • Cash Flow Statement
  • Accounts of Banking, Electricity and Insurance Companies
  • Accounting Standards (AS – 11, 12, 15, 16, 17, 18 and 19)

Section B : Auditing

  • Auditing Concepts
  • Provision relating to Audit under Companies Act

Check Here – How to Make a Study Guide

How To Download CMA Inter Syllabus?

  • Visit official website of Institute of Cost Accountants of India that is
  • Go through “Students” tab available at the menu bar of the home page.
  • Hit “Syllabus” link under “Knowledge Resources” section.
  • Intermediate Syllabus – 2019 will show at your computer screen.
  • Now, you are required to select relevant link of ICMAI CMA Inter Syllabus.
  • At last, download it and take printout of CMA Inter Paper 5 to 12 Syllabus in PDF format.

CMA Intermediate Course

CMA Intermediate Course is acronym to Certified Management Accountant Certification program. Those, who successfully completed the CMA Inter Course, will consider as that the person possesses knowledge in the areas of financial planning, analysis, control, decision support, and professional ethics. Candidates must have CMA Inter Syllabus 2019-20 so that they can easily start their preparation for the exam.

CMA Inter Syllabus 2019 can be downloaded by the candidates with the help of above mentioned Official Links also. For more updates be in touch with our portal or official Website.

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