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CMA Inter Exam Pattern for Dec 2019 exam

CMA Inter Exam Pattern for December 2019 exam

ICMAI | CMA Inter Exam Pattern :  ICWAI | CMA Inter exam are held in every year twice in the month of June and Dec. Here in this article we have covered the CMA Inter | Intermediate marks weight age for Dec 2019 exam.

CMA Inter exam pattern

CMA Inter exam pattern

ICMAI CMA Inter December 2019 comprises of two groups consisting of 12 papers (including both groups). Candidates can check the distribution of marks from the below:

  • Duration of Examination: 3 hours
  • Mode of Examination: 60% objective, 40% subjective

There will be no negative marking for wrong answers.

Other than CMA Intermediate exam pattern,  you may also check other details like exam time table,  for your exam.

Also, do not forget to download an excellent CMA Intermediate | Inter Android app that has all mock test question papers at one place nicely organized. The link to the app is given at the end of this article.

CMA Inter | Intermediate Exam Pattern for Dec 2019 exam

Group 1

PAPER 5: FINANCIAL ACCOUNTING (FAC)

Section A : Accounting – Basics 25%
1. Fundamentals of Accounting
2. Accounting for Special Transactions
Section B : Preparation of Financial Statements 40%
3. Preparation of Final Accounts of Profit Oriented organizations, Non-Profit Organizations and from Incomplete Records
4. Partnership Accounts
Section C : Self Balancing Ledgers, Royalties, Hire Purchase & Installment System, Branch & Departmental Accounts 20%
5. Self-Balancing Ledgers
6. Royalties, Hire-Purchase and Installment System
7. Branch and Departmental Accounts
Section D : Accounting in Computerised Environment and Accounting Standards 15%
8. Overview of Computerised Accounting
9. Accounting Standards (Specified only)

PAPER 6: LAWS AND ETHICS 

Section A : Commercial Laws 30%
1. Laws of Contracts (Advanced level)
2. Laws relating to Sale of Goods (Advanced level)
3. Negotiable Instruments Act,1881 (Advanced Level)
4. Indian Partnership Act, 1932
5. Limited Liability Partnership Act, 2008
Section B : Industrial Laws 25%
6. Factories Act, 1948
7. Payment of Gratuity Act, 1972

 

8. Employees Provident Fund and Miscellaneous Provisions Act, 1952
9. Employees State Insurance Act, 1948
10. Payment of Bonus Act, 1965
11. Minimum Wages Act, 1948
12. Payment of Wages Act, 1936
13. Pension Fund Regulatory and Development Authority Act, 2013
Section C : Corporate Law 35%
14. Companies Act, 2013
Section D : Ethics 10%
15. Business Ethics

PAPER 7: DIRECT TAXATION

Section A : Income Tax Act Basics  10%
1. Introduction to Income Tax Act, 1961
2. 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 70%
3. Heads of Income and Computation of Total Income under various heads
4. Clubbing Provisions, Set off and Carry forward of Losses, Deductions
5. Assessment of Income and tax liability of different persons
Section C : Tax Management, Administrative Procedures and ICDS 20%
6. TDS, TCS and Advance Tax
7 Administrative Procedures
 8. Income Computation and Disclosure Standards – (ICDS)

PAPER 8: COST ACCOUNTING

1. Introduction to Cost Accounting 40%
A. Cost Ascertainment – Elements of Cost
B. Cost Accounting Standards
C. Cost Book Keeping
2.Methods of Costing 30%
3.Cost Accounting Techniques 30%

Group 2

PAPER 9: OPERATIONS MANAGEMENT & STRATEGIC MANAGEMENT 

Section A : Operations Management 70%
1. Operations Management – Introduction15%
2. Operations Planning

 

3. Designing of Operational Systems and Control35%
4. Production Planning and Control
5. Productivity Management and quality management
6. Project Management20%
7. Economics of Maintenance and spares management
Section B : Strategic Management 30%
8. Strategic Management Introduction
9. Strategic Analysis and Strategic Planning
10. Formulation and Implementation of Strategy

 

PAPER 10: COST & MANAGEMENT ACCOUNTING AND FINANCIAL MANAGEMENT

Section A : Cost & Management Accounting and Financial Management 50%
1. Cost and Management Accounting – Introduction
2. Decision Making Tools
3. Budgeting and Budgetary Control
4. Standard Costing and Variance Analysis
5. Learning Curve
Section B : Financial Management 50%
6. Introduction to Financial Management
7. Tools for Financial Analysis and Planning
8. Working Capital Management
9. Cost of Capital, Capital Structure Theories, Dividend Decisions and Leverage Analysis
10. Capital Budgeting – Investment Decisions

PAPER 11: INDIRECT TAXATION 

Section A Cannons of Taxations – Indirect Tax GST80%
Section B Customs Laws 20%

PAPER 12: COMPANY ACCOUNTS AND AUDIT 

Section A : Accounts of Joint Stock Companies 50%
1. Accounting of Shares and Debentures25%
2. Presentation of Financial Statements (as Per Schedule III)
3. Cash Flow Statement
4. Accounts of Banking, Electricity and Insurance Companies25%
5. Accounting Standards (AS-11, 12, 15, 16, 17, 18 and 19)
Section B :Auditing 50%
6. Auditing Concepts20%
7.Provision relating to Audit under Companies Act30%

 

Along with this CMA Inter exam pattern, get latest updates on the following.

CMA Inter December 2019 Admit card : Download here

CMA Inter December 2019 Exam centres : Download here

CMA Inter December 2019 exam time table : Download here

Best App for CMA Inter- Android

Students preparing for CMA Inter must install this excellent CMA Inter app designed Sr ICMAI faculty. This app will give you all the study material, tips & tricks, news and updates for CMA Inter exam on your phone. Link of the app is as below.

Best CMA Intermediate App

 

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