CMA Inter Syllabus for December 2019 Applicable

CMA Inter Syllabus for December 2019. CMA Intermediate exam is the second step towards CMA qualified professional. So, students who are willing to study CMA inter must know the Syllabus applicable for the upcoming CMA Intermediate exam. We have already provided CMA Inter Study Material in our previous article. Here we are providing CMA inter Syllabus Applicable for December 2019 Exams. So, check out the full details regarding CMA Inter Syllabus from this article. You can also know about CMA Intermediate containing Subjects & also the subject weight-age marks from below. Also you can check out for CMA Inter Minimum Passing Marks & Subject wise passing marks requirement. Checkout New applicable Syllabus for CMA Intermediate Subjects i.e.,Financial Accounting, Laws and Ethics, Direct Taxation, Cost Accounting, Operations Management & Strategic Management, Cost & Management Accounting & Financial Management, Indirect Taxation, Company Accounts &Audit. This CMA Inter Exam will be conducted for 8 days. For the details of CMA Intermediate examination Time Table & Fee details … Check our website.

CMA Inter Syllabus for December 2019

Before going to see for CMA Intermediate Syllabus for December 2019 Exams, lets check out for the subjects list and the weightage of marks.

CMA Intermediate Subjects List & Weightage

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

  • Paper-5 Financial Accounting                                                             – 100 Marks
  • Paper-6 Laws and Ethics                                                                   – 100 Marks
  • Paper-7 Direct Taxation                                                                     – 100 Marks
  • Paper-8 Cost Accounting                                                                   – 100 Marks
  • Paper-9 Operations Management& Strategic Management                       – 100 Marks
  • Paper-10 Cost & Management Accounting and Financial Management        – 100 Marks
  • Paper-11 Indirect Taxation (Including Customs Act)                                 – 100 Marks
  • Paper-12 Company Accounts & Audit                                                   – 100 Marks
READ  CMA Foundation Question Papers with Suggested Answers | Previous Papers

CMA Intermediate Syllabus for December 2019

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

Click here to download CMA Inter Syllabus

Briefly here we are providing the CMA Inter Syllabus. Check out the outline of CMA Inter Syllabus from below.

Paper – 5 Financial Accounting

Syllabus Structure

Contents Weightage
Accounting – Basics 25%
Preparation of Financial Statements 40%
Self Balancing Ledgers, Royalties, Hire Purchase & Installment System, Branch & Departmental Accounts 20%
Accounting in Computerized Environment and Accounting Standards 15%


Section A : Accounting – Basics [ 25 Marks]

  • Fundamentals of Accounting
  • Accounting for Special Transactions

Section B : Preparation of Financial Statements [40 Marks]

  • Preparation of Final Accounts of Profit Oriented organizations, Non-Profit Organizations and from Incomplete Records
  • Partnership Accounts

Section C: Self Balancing Ledgers, Royalties, Hire Purchase & Installment System, Branch & Departmental Accounts [20 Marks]

  • Self-Balancing Ledgers
  • Royalty Accounts, Hire Purchase and Installment System.
  • Branch and Departmental Accounts.

Section D: Accounting in Computerized Environment and Accounting Standards            [15 marks]

  • Computerized Accounting System – Features, Significance, Grouping of Accounts, Ledger hierarchy, Accounting Packages and their selection criteria
  • Accounting Standards (AS-1, AS-2, AS-6, AS-7, AS-9, AS-10)
READ  CMA Foundation Exam Dates June 2019 | Exam Time Table, Exam Date Sheet

Paper – 6 Laws and Ethics

Syllabus Structure

Contents Weightage
Commercial Law 30%
Industrial Laws 25%
Corporate Law 35%
Ethics 10%


Section A : Commercial Laws [30 Marks]

  • Indian Contracts Act, 1872 (Advanced level)
  • Sale of Goods Act, 1930 (Advanced level)
  • Negotiable Instruments Act,1881 (Advanced Level)
  • Indian Partnership Act, 1932
  • Limited Liability Partnership Act, 2008

SECTION B: INDUSTRIAL LAWS: Objects, Scope and Applicability of the following Acts [25 MARKS]

  • Factories Act, 1948
  • Payment of Gratuity Act, 1972
  • Employees Provident Fund Act, 1952
  • Employees State Insurance Act, 1948
  • Payment of Bonus Act, 1965
  • Minimum Wages Act, 1948
  • Payment of Wages Act, 1936


  • Companies Act, 2013


  • Business Ethics

Paper – 7 Direct Taxation

Syllabus Structure

Contents Weightage
Income Tax Act Basic 10%
Heads of Income and Computation of Total Income and Tax Liability 70%
Tax Management, Administrative Procedures and ICDS 20%


Section A: Income TAx Act basics [10 marks]

  • Introduction to Income Tax Act, 1961
  • Incomes which do not form part of Total Income [Sec. 10 and 11 to 13A]

Section B: heads of income and computation of total income and tax liability [70 marks]

  • Heads of Income and Computation of Total Income under various heads
  • Clubbing Provisions, set off and carry forward of Losses, deductions
  • Assessment of Income of different persons

Section C: Tax Management, Administrative procedure and ICDS [20 marks]

  • TDS, TCS & Advance Tax
  • Administrative Procedures
  • ICDS

Paper – 8 Cost Accounting

Syllabus Structure

Contents Weightage
Introduction to Cost Accounting 40%
Methods of Costing 30%
Cost Accounting Techniques 30%





  • Job Costing
  • Batch Costing
  • Contract Costing
  • Process Costing – Normal and abnormal losses, equivalent production, Joint and By Products.
  • Operating Costing or Service Costing – Transport, Hotel and Hospital


  • Marginal Costing
  • Standard Costing & Variance Analysis
  • Budget and Budgetary Control

Paper-9 Operations Management & Strategic Management

Syllabus Structure

Contents Weightage
Operations Management 70%
Strategic Management 30%
READ  Download CMA Final Admit Card December 2019 | CMA Exams

Section A: Operations Management [70 marks]

  • Operation Management Introduction
  • Operations Planning
  • Designing of operational systems and control
  • Production planning and Control
  • Productivity Management and Quality Management
  • Project Management
  • Economics of Maintenance and Spares Management

Section B: Strategic Manangement [30 marks]

  • Strategic Management Introduction
  • Strategic Analysis and Strategic Planning
  • Formulation and Implementation of Strategy

Paper-10 Cost & Management Accounting and Financial Management

Syllabus Structure

Contents Weightage
Cost & Management Accounting 50%
Financial Management 50%


Section A: cost & management accounting [50 marks]

  • Cost and Management Accounting
  • Decision Making Tools
  • Budgeting and Budgetary Control
  • Standard Costing & Variance Analysis
  • Learning Curve

Section B: Financial management [50 marks]

  • Introduction to Financial Management
  • Tools for Financial Analysis and Planning
  • Working Capital Management
  • Cost of Capital, Capital Structure Theories, Dividend Decisions and Leverage Analysis
  • Capital Budgeting – Investment Decisions

Paper-11 Indirect Taxation

Syllabus Structure

Contents Weightage
Canons of Taxation – Indirect Tax – GST 80%
Customs Law 20%


Section A : Canons of Taxation – Indirect Tax

  • 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
  • Audit
  • Anti-profiteering

Section B : Customs Laws

  • Basic Concepts
  • Types of Duties
  • Valuation under Customs
  • Import and Export Procedure
  • Baggage
  • Administrative and other Aspects

Paper-12 Company Accounts & Audit

Syllabus Structure

Contents Weightage
Accounts of Joint Stock Companies 50%
Auditing 50%


Section A: Accounts of Joint stock companies (50 marks)

  • Accounting of Shares and Debentures
  • Presentation of Financial Statements (as per Schedule III)
  • Cash Flow Statement (AS 3)
  • Accounts of Banking, Electricity and Insurance Companies
  • Accounting Standards (AS – 11, 12, 15, 16, 17, 18 and 19)

Section B – Auditing (50 marks)

  • Auditing Concepts
  • Provision relating to Audit under Companies Act

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

Click here to Join our Facebook Group for more latest Updates

Leave a Reply

Your email address will not be published. Required fields are marked *

This site uses Akismet to reduce spam. Learn how your comment data is processed.