CMA Course 2012 – Syllabus 

 
CMA Foundation 
Paper-1 (Fundamentals of Economics and Management) Fundamentals of Economics 50%
Fundamentals of Management 50%
Paper-2 (Fundamentals of Accounting) Fundamentals of Financial Accounting  60%
Fundamentals of Cost & Management Accounting  40%
Paper-3 (Fundamentals of Laws and Ethics) Fundamentals of Commercial Laws  70%
Fundamentals of Industrial Laws 20%
Fundamentals of Ethics 10%
Paper-4 Fundamentals of Business Mathematics and Statistics Fundamentals of Business Mathematics 40%
Fundamentals of Business Statistics 60%

CMA Inter

Group-1
Paper 5 : Financial Accounting Generally Accepted Accounting Principles & Accounting Systems 10%
  Preparation of Accounts 30%
  Control of Accounting Systems 10%
  Accounting in Service Sectors 10%
  Accounting for Special Transactions 20%
  Accounting for Banking, Electricity and
Insurance Companies
20%
Paper 6 : Laws, Ethics and Governance Industrial and Economic Laws 60%
  Corporate Laws and Governance 20%
  Ethics 20%
Paper 7 : Direct Taxation Income Tax  65%
  Wealth Tax 10%
  International Taxation 25%
Paper 8 : Cost Accounting and Financial Management Cost Accounting – Prime Cost & Overheads 60%
  Financial Management 40%
Group-2
Paper 9 : Operations Management and Information
System
Operations Management 60%
  Information System 40%
Paper 10 : Cost & Management Accountancy Cost & Management Accounting – Methods & Techniques 60%
  Economics for managerial decision-making 40%
Paper 11 : Indirect Taxation Cannons of taxations – Indirect Taxes 5%
  Central Excise 20%
  Customs Laws 15%
  EXIM Policy 10%
  Service Tax 25%
  Central Sales Tax Act & VAT Act 15%
  International Taxation & Transfer Pricing 10%
Paper 12 : Company Accounts and Audit Generally Accepted Accounting Principles
(GAAP)
20%
  Accounts of Joint Stock Companies 40%
  Auditing 40%

CMA – FINAL

Paper 13 : Corporate Laws and Compliance Corporate Laws 75%
  Corporate Governance and Responsibilities 25%
Paper 14: Advanced Financial Management Financial Markets and Institutions 30%
  Financial Risk Management 25%
  Security Analysis and Portfolio Management 20%
  Investment Decisions 25%
Paper 15 : Business Strategy & Strategic Cost Management Business Strategy 50%
  Strategic Cost Management 50%
Paper 16 : Tax Management & Practice Tax Management 60%
  Tax Practice & Procedure 40%
Paper 17 : Strategic Performance Management Performance Management  60% 
  IT & Econometric tool in Performance
Management
20%
  Enterprise Risk Management 20%
Paper 18 : Corporate Financial Reporting Generally Accepted Accounting Principles
(GAAP)
10%
  Business Combinations- Accounting &
Reporting
25%
  Group Financial Statements 25%
  Developments in Financial Reporting 25%
  Government Accounting in India 15%
Paper 19 : Cost and Management Audit Cost and Management Audit 60%
  Case Study on Performance Analysis 40%
Paper 20 : Financial Analysis & Business Valuation Financial Analysis 50%
  Business Valuation 50%

 

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