Categories: Foundation Courses
Cost Management Accountant is a professional course for commerce students who aim to specialise in cost management or financial planning. CMA is recognised globally which helps the accountant to play a major role in organisational decisions helping them to strategies their cost control and analyse the profit of the business accordingly.
The CMA course in India is conducted by The Institute of Cost Accountants of India (ICAI - Cost). It is designed for individuals who want to build their careers in cost auditing, financial management, pricing, taxation, and cost control.
| Entry Level | Eligibility Criteria |
|---|---|
| CMA Foundation | Passed Class 12 (from any recognized board) |
| CMA Intermediate | Passed CMA Foundation or Graduation (Except Fine Arts) |
| CMA Final | Passed CMA Intermediate |
Step 1: Register for the CMA Foundation
Step 2: Register for CMA Intermediate
Step 3: Register for CMA Final
Step 4: Practical Training
Step 5: Become a Certified CMA
1. CMA Foundation Syllabus
| Paper No | Subjects | Marks |
|---|---|---|
| Paper 1 | Fundamentals of Economics and Management | 100 |
| Paper 2 | Fundamentals of Accounting | 100 |
| Paper 3 | Fundamentals of Laws and Ethics | 100 |
| Paper 4 | Fundamentals of Business Mathematics and Statistics | 100 |
2. CMA Intermediate Syllabus
| Group 1 | Marks | Group 2 | Marks |
|---|---|---|---|
| Financial Accounting | 100 | Operations Management & Strategic Management | 100 |
| Laws & Ethics | 100 | Cost & Management Accounting and Financial Management | 100 |
| Direct Taxation | 100 | Indirect Taxation | 100 |
| Cost Accounting | 100 | Company Accounts & Audit | 100 |
3. CMA Final Syllabus
| Group III | Marks | Group IV | Marks |
|---|---|---|---|
| Corporate Laws & Compliance | 100 | Cost and Management Audit | 100 |
| Strategic Financial Management | 100 | Strategic Performance Management and Business Valuation | 100 |
| Strategic Cost Management – Decision-Making | 100 | Corporate Financial Reporting | 100 |
| Direct Tax Laws and International Taxation | 100 | Indirect Tax Laws & Practice | 100 |
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