CMA Intermediate is the second level of the CMA course, administered and governed by the Institute of Cost Accountants of India (ICMAI). The CMA Inter syllabus is vast and consists of 8 subjects.
These eight CMA Inter subjects are categorized into two groups, each having four subjects. Students can find the CMA Inter syllabus 2023 for all the subjects on the ICMAI official website or on this page.
The CMA Inter syllabus offers comprehensive information regarding the subjects, topics, and their weightage associated with each chapter. Before starting the preparation, candidates must know CMA Intermediate 2023 curriculum and the marks weightage to prepare for the exams effectively.
So in this detailed post, you will find the complete 2023 syllabus of the CMA Inter subjects of both groups. Let’s find out all the details.
CMA Inter Subjects and Syllabus for the 2023 Exams
The subjects covered in the CMA Intermediate course are mostly relevant to cost accounting, finance, taxation, etc. and are categorized into further subtopics.
The topics provided in the CMA Intermediate syllabus equip candidates with a comprehensive understanding of financial & cost accounting, laws, direct & indirect taxes, and management.
Here are the CMA Inter Subjects:
- Paper – 5: Financial Accounting
- Paper – 6: Law and Ethics
- Paper – 7: Direct Taxation
- Paper – 8: Cost Accounting
- Paper – 9: Operations Management & Strategic Management
- Paper – 10: Cost and Management Accounting and Financial Management
- Paper – 11: Indirect Taxation
- Paper – 12: Company Accounts & Audit
Read More: https://hbxstudio.in/lakshya-version2/cma-foundation-course-details-2022/
CMA Inter Group 1 Syllabus 2023
The syllabus CMA Inter Group 1 subjects from Paper 5 to Paper 8 are as follows:
Paper – 5: Financial Accounting
| Topics | Marks |
| Section – A: Accounting | 25 marks |
| 1. Fundamentals of Accounting | |
| 2. Accounting for Special Transactions | |
| Section – B: Preparation of Financial Statements | 40 marks |
| 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 marks |
| 5. Self-Balancing Ledgers | |
| 6. Royalties, Hire-Purchase and Installment System | |
| 7. Branch and Departmental Accounts | |
| Section – D: Accounting in Computerized Environment and Accounting Standards | 15 marks |
| 8. Overview of Computerized Accounting | |
| 9. Accounting Standards | |
| Total | 100 maximum marks |
Paper – 6: Law and Ethics
| Topics | Marks |
| Section – A: Commercial Laws | 30 marks |
| 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 marks |
| 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 marks |
| 14. Companies Act, 2013 | |
| Section – D: Ethics | Ten marks |
| 15. Business Ethics | |
| Total | 100 maximum marks |
Paper – 7: Direct Taxation
| Topics | Marks |
| Section – A: Income Tax Act Basics | Ten marks |
| 1. Introduction to Income Tax Act, 1961 | |
| 2. Income which does 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 marks |
| 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 marks |
| 6. TDS, TCS and Advance Tax | |
| 7 Administrative Procedures | |
| 8. Income Computation and Disclosure Standards – (ICDS) | |
| Total | 100 maximum marks |
Paper – 8: Cost Accounting
| Topics | Marks |
| 1. Introduction to Cost Accounting | 40 marks |
| A. Cost Ascertainment – Elements of Cost | |
| B. Cost Accounting Standards | |
| C. Cost Book Keeping | |
| 2. Methods of Costing | 30 marks |
| 3. Cost Accounting Techniques | 30 marks |
| Total | 100 maximum marks |
CMA Inter Group 2 Syllabus 2023
The CMA Inter Group 2 subjects are from Paper 9 to Paper 12 and are as follows:
Paper – 9: Operations Management & Strategic Management
| Topics | Marks |
| Section – A: Operations Management | 70 marks |
| 1. Operations Management – Introduction | 15 marks |
| 2. Operations Planning | |
| 3. Designing of Operational Systems and Control | 35 marks |
| 4. Production Planning and Control | |
| 5. Productivity Management and quality management | |
| 6. Project Management | 20 marks |
| 7. Economics of Maintenance and spares management | |
| Section – B: Strategic Management | 30 marks |
| 8. Strategic Management Introduction | |
| 9. Strategic Analysis and Strategic Planning | |
| 10. Formulation and Implementation of Strategy | |
| Total | 100 maximum marks |
Paper – 10: Cost and Management Accounting and Financial Management
| Topics | Marks |
| Section – A: Cost & Management Accounting and Financial Management | 50 marks |
| 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 marks |
| 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 | |
| Total | 100 maximum marks |
Paper – 11: Indirect Taxation
| Topics | Marks |
| Section – A: Cannons of Taxations – Indirect Tax GST | 80 marks |
| Section – B: Customs Laws | 20 marks |
| Total | 100 maximum marks |
Paper – 12: Company Accounts & Audit
| Topics | Marks |
| Section – A: Accounts of Joint Stock Companies | 50 marks |
| 1. Accounting of Shares and Debentures (25 marks) | |
| 2. Presentation of Financial Statements (as Per Schedule III) | |
| 3. Cash Flow Statement | |
| 4. Accounts of Banking, Electricity and Insurance Companies (25 marks) | |
| Section – B: Auditing | 50 marks |
| Part – A: Auditing Concepts (20 marks ) | |
| Part – B: Provision relating to Audit under the Companies Act (30 marks ) | |
| Total | 100 maximum marks |
Download the CMA Inter Syllabus PDF
Download the CMA Inter Syllabus PDF
You can also access the CMA Inter Syllabus and more details about the CMA Inter Subjects electronically by downloading the PDF from the official website. Yet, to make things easier, we have mentioned all the PDF links to all the CMA Inter Subjects. So check these links and directly download the PDF.
| CMA Inter Subjects | Download Link |
| Paper – 5: Financial Accounting | Click Here |
| Paper – 6: Law and Ethics | Click Here |
| Paper – 7: Direct Taxation | Click Here |
| Paper – 8: Cost Accounting | Click Here |
| Paper – 9: Operations Management & Strategic Management | Click Here |
| Paper – 10: Cost and Management Accounting & Financial Management | Click Here |
| Paper – 11: Indirect Taxation | Click Here |
| Paper – 12: Company Accounts & Audit | Click Here |
CMA Intermediate Exam Pattern 2023
To get the best CMA result, students must know the exam pattern. On its website, ICMAI provides official information on the mode of the examination, the number of papers, the kinds of questions asked, the marking scheme, the duration, the language, and other pertinent details.
The table below mentions the CMA Inter exam pattern 2023:
| Particulars | Details |
| Mode of the examination | Offline, Pen-Paper Based |
| Type of questions | Objective & Subjective |
| Maximum marks for each subject | 100 |
| Number of CA Inter Subjects | 8 |
| Exam Duration | 3 hours |
| Negative Marking | No negative marketing |
Students preparing for the 2023 exams can join the CMA Intermediate coaching of VSI Jaipur. Here, you’ll get lectures from the top faculty, mock tests and personal attention.