CMA exam form

About CMA exam :

Linking Intermediate with Final Course There is a link between topics covered under Intermediate and Final Course. The topics are discussed in an escalated manner giving emphasis and proper insight to the topic and relevance in that stage.

Example:

(1)Topics of Paper 10- Cost & Management Accountancy – as relates to managerial decision-making is also discussed at a greater magnitude at the Final course in Paper 15- Business Strategy & Strategic Cost Management. This is especially in areas of decision-making.

(2)Topics of Law in Paper 6 – especially Governance is also discussed in Paper 13 – Corporate Laws & Compliance

(3)Topics of Paper 7 – Direct Taxation and Paper 11 – Indirect Taxation are forming the basis for effective/proper application while studying Paper 16 – Tax Management & Practice

(4)Topics of Paper 8 – Cost Accounting & Financial Management. The portion of Cost Accounting forms the basis for further studies under Paper 19 – Cost & Management Audit, especially the cost computation aspects. The portion of Financial Management which is freshly inducted in the Intermediate syllabus is forming a link with Paper 14 – Advanced Financial Management.

(5)Paper 5 – Financial Accounting & Paper 12 – Company Accounts & Audit also forms the basis for advanced studies in areas of Paper 18- Corporate Financial Reporting.

(6) Paper – 9 – Operations Management & Information Systems forms the basis for further studies in respect of topics covered in Paper 17 – Strategic Performance Management. Topics of Operations Research, Statistical Application are covered at different magnitude in Intermediate and Final Course.

(7) The analysis which is covered in Paper 5 – Financial Accounting, Paper 12 – Company Accounts & Audit helps students to study and make analysis while preparing for Paper 20 – Financial Analysis & Business Valuation, especially the Financial Analysis portion.

(8)Approach to study Business Valuation portion in Paper 20 is grounded in Paper 8 – Financial Management portion, Paper 12 – Company Accounts portion.

(9)Internal Audit, Operational Audit and ethics which are discussed in Paper 12 – Company Accounts & Audit, in Audit portion is also covered at a greater magnitude in Paper 19 – Cost & Management Audit.

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