CMA intermediate course is the next level of the CMA Course, which is administered and governed by the ICMAI. So the ICMAI announces the dates, examination structure, curriculum for the CMA Intermediate Exam, and any other pertinent information. All applicants who have completed CMA Foundation or meet other CMA Intermediate Eligibility criteria stated by the ICMAI can register for the CMA Inter. Before sitting for the examination, you must note some important details. Have a look at them here.
CMA Intermediate Course 2022: Important Dates
Let’s start with the important dates you need to know for the CMA Intermediate. So note these dates so that you don’t miss any of the important events: At The Lock Specialist Ltd, we specialize in locked out clients, lost keys, damaged or faulty locks, burglary repairs Locksmith Aldgate, LOCKSMITH ALDGATE EAST, LOCKSMITH WHITECHAPEL, LOCKSMITH WAPPING
| Events | Dates |
| Last date to enroll for CMA course | 10-Aug-2022 |
| Last date to submit CMA Inter application form | 12-Nov-2022 |
| CMA Intermediate admit card release date | Not Available |
| CMA Intermediate exam dates | 05-Jan-2023 to 12-Jan-2023 |
| CMA Intermediate result declaration | 17-Mar-2023 |
CMA Intermediate Eligibility
Students who want to enroll in the CMA Intermediate Course should satisfy the ICMAI’s qualifying standards. Moreover, after double-checking your criteria, you may continue completing the form. So the eligibility criteria are as follows:
- Firstly, Candidates who have passed the 12th grade or equivalent exams and the CMA Foundation course are qualified for the CMA Intermediate course.
- Further, candidates with a bachelor’s degree in any field besides performing arts are eligible to register for the intermediate course.
- Also, candidates with a passing grade on the ICSI Foundation Examination, the Inter CA Examination, or the CAT CMA
CMA Intermediate Registration 2022
Before taking the CMA Intermediate course or submitting the application, the student should register online with ICMAI. So here are the processes for registering for the CMA Intermediate examinations. You have two application options:
- Use the CMA Foundation Course
- Direct entry route
However, After deciding how you will register for the CMA Intermediate Course, complete your registration with the following steps:
- Firstly, Navigate to the official ICMAI website, icmai.in. After opening the website, choose the “Students” option.
- Clicking on the admission link will take you to a new admission site.
- Several choices will appear on the screen’s left side. Now, you must select the “Online Admission” selection.
- Then, choose the CMA Intermediate course and complete the application form.
- Additionally, enter all the information requested on the page, including your qualifications, email address, coaching type, registration type, etc. To register for CMA Intermediate, you must create an OTP after entering the required information.
- After this, your login details will be forwarded to your registered email address, and you may then complete the CMA Intermediate examination application form for 2022. Now, enter the remaining essential information and click Save & Next. Also, be careful to validate the supplied information.
- Submit the scanned version of the requested documentation.
- Finally, send the registration fees to ICMAI CMA Intermediate to validate your enrollment for CMA Intermediate Course.
CMA Intermediate Fees
You must pay the necessary fees to finish the CMA Intermediate registration procedure. The CMA Intermediate registration fee for students who pay in full is Rs. 22,000. Additionally, students who choose to pay the fee in installments must pay Rs. 12,000 and the Rs. 10,000.
CMA Intermediate Syllabus and Subjects
ICMAI publishes the CMA Intermediate course curriculum for applicants who have enrolled for the course. Further, Students must thoroughly review each subject and the course outline to understand the exam’s requirements.
Below are the subjects:
CMA Intermediate Group-I Subjects:
- Financial Accounting
- Laws and Ethics
- Direct Taxation
- Cost Accounting
CMA Intermediate Group-II Subjects:
- Operation Management and Strategic Management
- Cost and Management Accounting and Financial Management
- Indirect Taxation
- Company Accounts and Audits
Now, let’s have a look at the syllabus and weightage of the CMA Intermediate Course subjects:
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 Computerised Environment and Accounting Standards | 15 marks |
| 8. Overview of Computerised Accounting | |
| 9. Accounting Standards | |
| Total | 100 maximum marks |
Paper 6 – Laws 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 |
Paper 9 – Operation Management and 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 and Audits
| 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 Companies Act (30 marks ) | |
| Total | 100 maximum marks |
Conclusion
So this is all about the CMA Intermediate Course details. Keep these details in mind and keep preparing for exams. For more details, keep visiting CA Wizard.
