CMA Final Syllabus for June 2019 Applicable

CMA Final Syllabus for December 2019. CMA Final is the Last step towards CMA Qualified Professional. So, students who are willing to study CMA Final must know the Syllabus applicable for the upcoming CMA Final exam. We have already provided CMA Final Study Material in our previous article. Here we are providing CMA Final Syllabus Applicable for December 2019 Exams. So, check out the full details regarding CMA Final Syllabus from this article. You can also know about CMA Final containing Subjects & also the subject weight-age marks from below. Also you can check out for CMA Final Minimum Passing Marks & Subject wise passing marks requirement. Checkout New applicable Syllabus for CMA Final Subjects i.e., Corporate Laws & Compliance, Strategic Financial Management, Strategic Cost Management – Decision Making, Direct Tax Laws & International Taxation, Corporate Financial Reporting, Indirect tax laws and Practice (Including Customs Act), Cost & Management Audit, Strategic Performance Management and Business valuation. This CMA Final Exam will be conducted for 8 days. CMA Final exams will be held between 10th December 2019 to 17th December 2019. For the details of CMA Final examination Time Table & Fee details click on below link.

CMA Final Syllabus for December 2019

Before going to see for CMA Final Syllabus for December 2019 Exams, lets check out Exam dates of CMA Final Dec 2019.

Time Table For CMA Intermediate Dec 2019 Exam

Day & Date INTERMEDIATE(Time: 2.00 P.M. to 5.00 P.M.)
(Group – I) (Group – II)
Tuesday, 10th December 2019 Financial Accounting (P-05)
Wednesday, 11th December 2019 Operations Management & Strategic Management (P-09)
Thursday, 12th December 2019 Laws & Ethics (P-06)
Friday, 13th December 2019 Cost & Management Accounting and Financial Management (P-10)
Saturday, 14th December 2019 Direct Taxation (P-07)
Sunday, 15th December 2019 Indirect Taxation (P-11)
Monday, 16th December 2019 Cost Accounting (P-08)
Tuesday, 17th December 2019 Company Accounts & Audit (P-12)

CMA Final Subjects List & Weightage

From below you can get the information about CMA Final subjects list and the weightage of each subject.

CMA Final Syllabus for December 2019

Here we are providing the CMA Final Syllabus for December 2019 Exams. You can check out full syllabus from the below provided links. Also you can download this CMA Final Syllabus from the links. So, lets check out the full syllabus of each subject from below.

READ  CMA Final Mock Test Papers with Suggested Answers for June 2019

Click here to download CMA Final Syllabus

CMA Final Syllabus for December 2019

Below mentioned is the syllabus of CMA Final of previous years.

Paper – 13 Corporate Laws & Compliance

Syllabus Structure


Contents Weightage
Companies Act 50%
Other Corporate Laws 30%
Corporate Governance 20%

Weightage & Contents

Section A : Companies ACT 2013 [50 Marks]

  • The Companies Act, 2013

Section B : Other Corporate Laws [30 Marks]

  • SEBI Laws and Regulations
  • The Competition Act, 2002
  • Foreign Exchange Management Act, 1999
  • Laws related to Banking Sector
  • Laws related to Insurance Sector

Section C : Corporate Governance [20 Marks]

  • Corporate Governance
  • Social, Environmental and Economic Responsibilities of Business

Paper – 14 Strategic Financial Management

Syllabus Structure

Contents Weightage
Investments Decisions 25%
Financial Markets & Institutions 20%
Security Analysis & Portfolio Management 25%
Financial Risk Management 30%

Weightage & Contents

Section A: Investment Decisions [25 Marks]

  • Investment Decisions, Project Planning and Control
  • Evaluation of Risky Proposals for Investment decisions
  • Leasing Decisions

SectIon B: FinanIcial Markets and Institutions [20 Marks]

  • Institutions in Financial Markets
  • Instruments in Financial Market
  • Capital Markets
  • Commodity exchange

Section C : Security Analysis & Portfolio Management[25 Marks]

  • Security Analysis & portfolio Management

Section D : Financial Risk Management[30 Marks]

  • Financial risks
  • Financial derivatives – Instruments for risk Managment
  • Financial risk Management in International operations

Paper – 15 Strategic Cost Management – Decision Making

Syllabus Structure

Contents Weightage
Cost Management 20%
Strategic Cost Management Tools & Techniques 50%
Strategic Cost Management – Application of statistical Techniques in Business Decision 30%

Weightage & Contents

Section A: Business Strategy [20 Marks]

  • Business Strategy

Section B: Strategic Cost Management Tools and Techniques [50 Marks]

  • Decision Making Techniques
  • Standard Costing in Profit Planning
  • Activity Based Cost Management – JIT and ERP
  • Cost of Quality and Total Quality Managment
READ  CMA Foundation Study Material for December 2019

Section C: Strategic Cost Management – Application of Statistical Techniques in
Business Decisions [30 Marks]

  • Application of Operation Research and Statistical Tools in Strategic Decision Making

Paper – 16 Direct Tax Laws and International Taxation

Syllabus Structure

Contents Weightage
Advanced Direct Tax Laws 50%
International Taxation 30%
Case Study Analysis 20%

Weightage & Contents

Section A : Advanced Direct Tax Laws [50 Marks]

  • Assessment of income and Computation of tax liability of Various Entities
  • Tax Management, Return and Assessment Procedure
  • Grievance Redressal
  • Penalties and Prosecutions
  • Business Restructuring
  • Different aspect of Tax planning
  • CBDT & Other Authorities
  • CBDT & Other Authorities
  • Income Computation and Disclosure Standards (ICDS)
  • Black Money Act, 2015

Section B : International Taxation [30 Marks]

  • Double Taxation and Avoidance Agreements [Sec. 90, 90A and 91]
  • Transfer Pricing

Section – C : Case Study Analysis [20 Marks]

Paper – 17 Corporate Financial Reporting

Syllabus Structure

Contents Weightage
GAAP and Accounting Standards 30%
Accounting of Business Combination & restructuring 20%
Consolidated Financial Statements 20%
Development in Financial Reporting 15%
Government Accounting In India 15%

Weightage & Contents

Section A: GAAP and Accounting standards [30 Marks ]

  • Accounting Standards

Section B: Accounting of Business Combinations & Restructuring [20 Marks ]

  • Accounting of Business Combinations & Restructuring (as per Ind AS)

Section C: Consolidated Financial Statements [20 Marks ]

  • Group Financial Statements

Section D: Developments in Financial Reporting and Other Item of Reporting [15 Marks ]

  • Recent trends in Financial Reporting
  • Valuation, Accounting and Reporting of Financial Instruments and others
  • Share Based payments
  • Reporting Through XBRL (Extended Business Reporting Languate)

Section E: Government Accounting in India [15 Marks]

  • Government Accounting

Paper – 18 Indirect Tax Laws and Practice

Syllabus Structure

Contents Weightage
Advanced Indirect Tax – Laws & Practice

  • Goods and Services Tax Act & Rules – 50 %
  • Customs Law – 20 %
  • Foreign Trade Policy (FTP) – 10 %
Tax Practice and Procedures

Case Study Analysis


Weightage & Contents

Section A: Advanced Indirect Tax – Laws & Practice [80 Marks]

1.Goods and Services Tax Act & Rules

  • Goods and Services Tax Act & Rules
  • Levy and Collection of Tax
  • Time and Value of Supply
  • Input Tax Credit
  • Registration under GST Law
  • Tax Invoice, Credit and Debit Notes
  • Accounts, Other Records
  • Payment of Tax
  • Returns
  • Assessment
  • Audit
  • The Goods and Services Tax (Compensation to States) Act, 2017
  • Advance concepts under GST
  • Transitional Provisions
  • Anti-profiteering

2. Customs Law

  • Basic Concepts
  • Types of Duties
  • Valuation Under Customs
  • Import and Export Procedure
  • Baggage & Postal Articles
  • Administrative and other Aspects
  • Comprehensive Issues under Customs (including Case Studies)

3. Foreign Trade Policy 2015-2020

Section B: Tax Practice and Procedures [20 Marks]

  • Case Study Analysis

Paper – 19  Cost and Management Audit

Syllabus Structure

Contents Weightage
Cost Audit 35%
Management Audit 15%
Internal Audit, Operational Audit and Other related Issues 25%
Case Study on Performance Analysis 25%

Weightage & Contents

Section A: Cost AudIt [35 Marks]

  • Nature, Scope, utility and Advantages of Cost Audit
  • Companies (Cost Records and Audit) Rules, 2014
  • Professional Ethics, Misconduct, Offences and Penalties
  • Cost Accounting Standards
  • Cost Auditing Assurance Standards
  • Format of Cost Audit Report – XBRL – Salient features

Section B: Management Audit [15 Marks]

  • Management Reporting issues under Cost Audit – Performance Appraisal Report
  • Management Audit – Meaning, Nature, Scope, Need for Management Audit and Reporting under Management
  • Energy Audit, Efficiency Audit, Propriety Audit and Systems Audit
  • Evaluation of Corporate Image – Corporate Development Audit –Corporate Strategy Audit
  • Impact of environmental pollution: Social Cost Benefit Analysis, Corporate Social Audit and Safety audit.

Section C: Internal Audit, Operational Audit and Other related issues [25 Marks]

  • Internal audit and operational audit

Section D: Case study on Performance Analysis [25 Marks]

  • Case study on the basis of the Companies performance for managerial decision-making

Paper – 20 Strategic Performance Management and Business Valuation

Syllabus Structure

Contents Weightage
Strategic Performance Management 50%
Business Valuation 50%

Weightage & Contents

Section A : Strategic Performance Management [50 Marks]

  • Conceptual Framework of Performance Management
  • Performance Evaluation & Improvement Tools
  • Economic Efficiency of the Firm -Performance Analysis
  • Enterprise Risk Management

Section B : Business Valuation [50 Marks]

  • Business Valuation Basics
  • Valuation Models
  • Valuation of Assets and Liabilities
  • Valuation in Mergers and Acquisitions

So, this is the Syllabus for CMA Final Exam. If you think this is useful … share this article with your friends. Also Ask all your doubts if any relating to CMA Final Course via comment box.

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