ICMAI CMA Inter 2019: Important Dates, Eligibility, Exam Pattern & Syllabus and Other Details
The ICMAI CMA Inter is the second stage of Cost and Management Accountant programme by the Institute of Cost Accountants of India. After clearing the first stage, i.e. CMA Foundation, candidates will be able to appear in the Intermediate examination. The ICMAI CMA Inter 2019 exam will be held in June. The application process for the entrance examination is over now. Read on to know more about the examination -
ICMAI CMA Inter 2019 Important Dates (June)
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ICMAI CMA Inter 2019 Events |
ICMAI CMA Inter 2019 Dates |
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Last date to complete registration |
8 February 2019 |
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Issuance of admit card |
30 May 2019 (Tentative) |
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Exam commences |
Second week of June 2019 (Tentative) |
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Result declaration |
August 2019 (Tentative) |
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ICMAI CMA Inter 2019 Important Dates (December)
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ICMAI CMA Inter 2019 Events |
ICMAI CMA Inter 2019 Dates |
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Last date to complete registration |
31-July-2019 |
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Issuance of admit card |
30-November-2019 |
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Exam commences |
December 2019 |
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Result declaration |
February 2019 |
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CMA Inter 2019 Eligibility
To appear in the ICMAI CMA Inter examination 2019, you have to meet certain eligibility criteria. The Institute of Cost Accountants of India has the following eligibility conditions prescribed for the aspirants.
- Should have passed 10+2 (Senior Secondary School Examination)
- Must have completed the first stage (Foundation Course) from the Institute of Cost Accountants of India or a bachelor’s degree in any discipline (other than Fine Arts) from a recognised University or must have passed Foundation (Entry Level) Part I examination of CAT of the Institute/ Foundation (Entry Level) Part I exam and Competency Level Part II exam of CAT of the Institute
- Should have done Foundation of ICSI/ Intermediate of ICMAI with 10+2
CMA Inter 2019 Registration
The CMA Inter 2019 registration was conducted online. The last date to fill in the online application process was 8 February 2019. Those who are looking forward to the December exam should complete the registration process in online mode. The application fee will also be remitted through the credit card, debit card and net banking. Candidates seeking overseas venues must submit the forms and fees in offline mode. The payment will be made through DD (Demand Draft).
CMA Inter 2019 Application Process -
- Visit the official website of ICMAI
- Get the application form for the Foundation Course and apply for registration
- Submit the same along with the attested copies of the Class X certificate, Class XII certificate and marksheet or attested copy of Bachelor’s
- Also, attach recent photograph along with the form
CMA Inter 2019 Application Fee –
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Course Admission |
Fees (Oral) |
Fees (Postal) |
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Intermediate Course |
₹ 20,000/- |
₹ 20,000/- |
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CMA Inter 2019 Application Fee for Foreign Students –
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Particulars |
Intermediate |
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Admission/ Registration/ Enrolment |
$1100 |
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Qualification based subject Exemption (For Engineers and graduating Engineers, CS and LLBs) |
$100 per subject |
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Computer Training Exemption Fee |
$600 |
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Registration Denovo |
$40 |
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Communication and Soft Skill Training Exemption Fee |
$100 |
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Coaching Revalidation Single group Both groups |
$40 $80 |
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Additional 50 hours computer training exemption fee |
Not Applicable |
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IOTP Exemption Fee |
Not Applicable |
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ICMAI CMA Inter 2019 Exam Pattern & Syllabus
ICWAI Intermediate Course comprises two groups (Group I and group II), covering 4 papers each.
Group-I Courses –
- (Paper V) - Financial Accounting
- (Paper VI) - Laws & Ethics
- (Paper VII) - Direct Taxation
- (Paper VIII) - Cost Accounting
Group-II Courses –
- (Paper IX) - Operations Management & Strategic Management
- (Paper X) - Cost & Management, Accounting and Financial Management
- (Paper XI) - Indirect Taxation
- (Paper XII) - Company Accounts & Audit
Weightage of Subject in Each Paper –
Paper – 5: Financial Accounting
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Contents |
Weightage |
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Section A: Accounting – Basics |
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Accounting for Special Transactions |
25% |
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Fundamentals of Accounting |
|
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Section B: Preparation of Financial Statements |
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Partnership Accounts |
40% |
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Preparation of Final Accounts of Profit Oriented organizations, Non-Profit Organizations and from Incomplete Records |
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Section – C: Self Balancing Ledgers, Hire Purchase & Installment System, Royalties, Branch & Departmental Accounts |
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Royalties, Hire-Purchase and Installment System |
20% |
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Self-Balancing Ledgers |
|
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Branch and Departmental Accounts |
|
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Section D: Accounting in Computerised Environment and Accounting Standards |
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Accounting Standards (Specified only) |
15% |
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Overview of Computerised Accounting |
|
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Paper 6: Laws and Ethics
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Contents |
Weightage |
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Section A: Commercial Laws |
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Sale of Goods Act, 1930 |
30% |
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Indian Contract Act, 1872 |
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Indian Partnership Act, 1932 |
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Negotiable Instruments Act, 1881 |
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Limited Liability Partnership Act, 2008 |
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Section B: Industrial Laws |
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Factories Act, 1948 |
25% |
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Employees State Insurance Act, 1948 |
|
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Payment of Gratuity Act, 1972 |
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Payment of Bonus Act, 1965 |
|
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Employees Provident Fund Act, 1952 |
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Payment of Wages Act, 1936 |
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Minimum Wages Act, 1948 |
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Section C: Corporate Law |
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Companies Act 2013 |
35% |
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Section D: Ethics |
|
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Business Ethics |
10% |
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Paper 7: Direct Taxation
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Contents |
Weightage |
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Section A: Income Tax Act Basics |
|
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Income which do not form part of Total Income (Section 10, 11 to13A) |
10% |
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Introduction to Income Tax Act, 1961 |
|
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Section B: Heads of Income and Computation of Total Income and Tax Liability |
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Clubbing Provisions, Set off and Carry forward of Losses, Deductions |
70% |
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Heads of Income and Computation of Total Income under various heads |
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Corporate Taxation |
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Assessment of Income of different persons |
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DS, TCS and Advance Tax |
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Section C: Administrative Procedures and ICDS |
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Income computation and disclosure standards – Basic Concepts only |
20% |
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Administrative Procedures |
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Paper 8: Cost Accounting
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Contents |
Weightage |
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Introduction to Cost Accounting |
40% |
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Cost Book Keeping |
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Cost Accounting Standards |
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Cost Ascertainment – Elements of Cost |
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Cost Accounting Techniques |
30% |
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Methods of Costing |
30% |
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Paper 9: Operations Management & Strategic Management
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Contents |
Weightage |
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Section A: Operations Management |
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Operations Planning |
15% |
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Operations Management – Introduction |
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Designing of operational systems and control |
35% |
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Productivity management and quality management |
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Production planning and control |
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Economics of Maintenance and spares management |
20% |
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Project Management |
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Section B: Strategic Management |
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Strategic Analysis and Strategic Planning |
30% |
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Strategic Management Introduction |
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Formulation and Implementation of Strategy |
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Paper 10: COST & MANAGEMENT ACCOUNTING AND FINANCIAL MANAGEMENT
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Contents |
Weightage |
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Section A: Cost & Management Accounting |
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Cost and Management Accounting – Introduction |
50% |
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Budgeting and Budgetary Control |
|
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Decision Making Tools |
|
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Learning Curve |
|
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Standard Costing and Variance Analysis |
|
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Section B: Financial Management |
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Tools for Financial Analysis and Planning |
50% |
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Introduction to Financial Management |
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Cost of Capital, Capital Structure Theories, Dividend Decisions and Leverage Analysis |
|
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Working Capital Management |
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Capital Budgeting – Investment Decisions |
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Paper 11: INDIRECT TAXATION
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Contents |
Weightage |
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Central Excise |
35% |
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Canons of Taxation - Indirect Tax |
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Central Sales Tax and VAT |
20% |
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Service Tax |
30% |
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Customs Law |
15% |
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Paper 12: COMPANY ACCOUNTS AND AUDIT
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Contents |
Weightage |
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Section A: Accounts of Joint Stock Companies |
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Cash Flow Statement |
25% |
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Presentation of Financial Statements (as Per Schedule III) |
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Accounting of Shares and Debentures |
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Accounting Standards (AS-11, 12, 15, 16, 17, 18 and 19) |
25% |
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Accounts of Banking, Electricity and Insurance Companies |
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Section B: Auditing |
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Provision relating to Audit under Companies Act |
30% |
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Auditing Concepts |
20% |
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ICMAI CMA Inter 2019 Admit Card –
ICMAI will issue the CMA Inter admit card 2019 (June) towards the end of May. The hall tickets will be issued online. Students who have successfully submitted the application along with fees will be able to download the admit card from the official website – www.icmai.in. The call letter will have details like name and address of the student, test centre, date and time of the exam, signature and photograph of the student.
The admit card should be carried to the test centre of the day of the examination.
CMA Inter 2019 Result –
The officials are yet to declare the CMA Intermediate 2019 result dates. However, the result is expected to be announced in August 2019. You will have to use the credentials (Registration Number or Identification Number) to check the result at the official web portal. The Institute will also issue the rank list that would carry centre name, roll number, the name of the candidate, etc.
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