Education

CMA Intermediate Course: Registration, Eligibility & Syllabus

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 AldgateLOCKSMITH ALDGATE EASTLOCKSMITH WHITECHAPELLOCKSMITH 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.

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