Find CMA Inter Syllabus 2021 at CMA Nation

All the registered candidates for CMA Intermediate exam can find the syllabus on the official website of ICMAI. The website contains the syllabus in a topic-wise manner for all the subjects. If you are an aspiring student of the intermediate exam, it is advised to go through CMA Inter Syllabus 2021, before getting started with the preparation. Currently, the syllabus for 2016 is being followed for the 2021 examination. Let’s dive further and find the syllabus for inter exam.

CMA Inter Syllabus

CMA Course Syllabus 2021 for Intermediate Examination

The CMA syllabus for the intermediate examination is segregated into 8 subjects, where each subject is further divided into different subparts based on the weightage in the inter examination. The table below contains the precise details for CMA inter subjects 2021. Here the topics are distributed into paper and sections, where each section is assigned a different weightage:

CMA Inter Syllabus 2021 – Group 1

Paper 5: Financial Accounting (FAC)
Section A- Accounting – Basics   25%
Section B- Preparation of Financial Statements       40%
Section C – Self Balancing of Ledgers, Royalties, Hire Purchase & Installment System, Branch & Departmental Accounts20%
Section D – Accounting in Computerized Environment and Standards15%
Paper 6: Law and Ethics
Section A- Commercial Laws  30%
Section B – Industrial Laws    25%
Section C- Corporate Law  Companies Act, 201335%
Section D – EthicsBusiness Ethics10%
Paper 7- Direct Taxation (DTX)
Section A – Income Tax Act Basics 10%   10%
Section B – Head of Income, Computation of Total Income and Tax     70%
Section C- Tax Management, Administrative Procedures and ICDS    20%
Paper 8 – Cost Accounting (CA)
Section A- Introduction to Cost Accounting     40%
Methods of Costing   30%
Cost Accounting Techniques     30%

CMA Intermediate Syllabus 2021: Group 2

Paper 9- Operation Management & Strategic management (OMSM)  
Section A- Operations Management (70%)Operations Management – IntroductionOperations Planning15%
 Designing of Operational Systems and Control Production Planning and ControlProductivity Management and quality management    35%
 Project ManagementEconomics of Maintenance and spares management  20%
Section B- Strategic Management  Strategic Management IntroductionStrategic Analysis and Strategic PlanningFormulation and Implementation of Strategy    30%
Paper 10- Cost and Management Accounting, Financial Management  
Section A- Cost, Management Accounting and Financial Management  Cost and Management Accounting – IntroductionDecision Making ToolsBudgeting and Budgetary ControlStandard Costing and Variance AnalysisLearning Curve  50%
Section B- Financial Management  Introduction to Financial ManagementTools for Financial Analysis and PlanningWorking Capital ManagementCost of Capital, Capital Structure Theories, Dividend DecisionsCapital Budgeting – Investment Decisions      50%
Paper 11- Indirect Taxation (ITX)  
Section A- Cannons of Taxations – Indirect Tax GST               80%
Section B- Customs Laws  Basic ConceptsTypes of DutiesValuation under CustomsImport and Export ProcedureCustoms Rules, 2017  20%
Paper 12- Company Accounts and Audit (CAA)  
Section A- Accounts of Joint Stock Companies (50%)  Accounting of Shares and DebenturesPresentation of Financial StatementsCash Flow Statement    25%
Section B- Auditing (50%)  Accounts of Banking, Electricity and Insurance CompaniesAccounting Standards    25%

Hopefully, this piece of information is helpful to aspiring intermediate students. You can also go for the CMA inter syllabus 2021 pdf download from the official website of ICMAI. For more such updates and information, stay tuned to CMA Nation.

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