The Institute of Cost Accountants of India (ICMAI) oversees and administers CMA Intermediate, the second level of the CMA programme. There are eight subjects total in the extensive CMA Inter syllabus. There are two groups of four subjects each made up of the eight CMA Inter subjects. The official website of ICMAI and this page both contain the CMA Inter syllabus 2023 for all subjects.
The CMA Inter syllabus provides in-depth details about the themes, topics, and weights assigned to each chapter. To properly study for the tests, students must be aware of the CMA Intermediate 2023 curriculum and the weighting of the marks. You can therefore discover the entire 2023 syllabus for the CMA Inter topics for both groups in this thorough post. Let’s learn all the specifics.
CMA Inter Subjects and Syllabus for the 2023 Exams
The topics covered in the CMA Intermediate course are divided into additional subtopics and are generally pertinent to cost accounting, finance, taxation, etc. The topics covered in the CMA Intermediate curriculum give students a thorough understanding of the law, direct and indirect taxes, management, and financial and cost accounting.
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
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 organisations, Non-Profit Organizations and from Incomplete Records | |
| 4. Partnership Accounts | |
| Section – C: Self-Balancing Ledgers, Royalties, Hire Purchase & Instalment System, Branch & Departmental Accounts | 20 marks |
| 5. Self-Balancing Ledgers | |
| 6. Royalties, Hire-Purchase and Instalment 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: Canons 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 |
CMA Intermediate Exam Pattern 2023
Students must be familiar with the exam format to achieve the highest CMA results. ICMAI’s website offers official facts about the exam’s format, number of papers, types of questions, grading system, duration, language, and other essential information.
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 can enrol in Lecture Kharido’s CMA Intermediate coaching if they are getting ready for the 2023 tests. You’ll receive one-on-one support, mock exams, and lectures from the best teachers here.
Download the CMA Inter Syllabus PDF
By downloading the PDF from the official website, you may also have electronic access to the CMA Inter Syllabus and further information about the CMA Inter Subjects. However, we have listed all of the PDF links to all of the CMA Inter Subjects to make things simpler. Check out these links to download the PDF immediately.
| 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 |
FAQs of CMA Inter Subjects
How many papers are in CMA Intermediate?
Groups 1 and 2 are divided into eight CMA Inter Subjects. Furthermore, there is no derogatory marking and each subject is worth 100 points. To qualify for the CMA Final, students must pass each of the eight subjects.
Which group of CMA Inter is easy?
According to consensus, CMA group 2 is simpler than CMA group 1. Additionally, the passing rates for CMA group 2 are significantly higher than those for group 1.
rom where can I get the syllabus of the CMA Inter subjects?
The CMA Intermediate syllabus is available on the official ICMAI website, where you may also download the CMA Inter Syllabus PDF. Additionally, this site includes direct links to all CMA Inter Subjects, which you may find above.