CMA (Certified Management Accountant) certification is a professional credential that can be earned in the advanced management accounting and financial management fields. The certification signifies that the person possesses knowledge in the areas of financial planning, analysis, control, decision support, and professional ethics, the skills most in demand on finance teams around the world.
CMA- certified professionals work inside organizations of all sizes, industries, and types, including manufacturing and services, public and private enterprises, not-for-profit organizations, academic institutions, government entities, and multinational corporations.
About CMA Inter
Certified Management Accountant (CMA) is an accounting or finance specialist. CMAs work in the areas of financial planning, analysis, and management decision-making. Many accountants, auditors and financial analysts earn the CMA designation to advance in their careers. The CMA credential has specific education and work experience requirements. You must also earn a passing score on the CMA certification exam.
- Gold-Standard in Management Accounting
- Arguably the Most Global Management Accounting Certification
- CMAs Get Paid More
- For Many, CMA Skills are More Practical
- IMA Makes it Easy for Us
- Duration: 180 minutes
- No. of questions: 100
- Maximum marks: 100, Passing marks: 50 (50%); There is no negative marking in this module.
- Certificate validity: For successful candidates, certificates are valid for 5 years from the test date.
Total Fees : Rs.20000/- (Rupees Twenty Thousand Only).
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Course Syllabus : GROUP – I
5 – Financial Accounting
Sec-A : Accounting – Basics
- Fundamentals of Accounting
- Accounting for Special Transactions
Sec-B : Preparation of Financial Statements
- Preparation of Final Accounts of Profit Oriented organizations, Non-Profit
Organizations and from Incomplete Records.
- Partnership Accounts
Sec-C : Self Balancing Ledgers, Royalties, Hire Purchase & Installment System, Branch &
- Self-Balancing Ledgers
- Royalties, Hire-Purchase and Installment System
- Branch and Departmental Accounts
Sec-D : Accounting in Computerized Environment and Accounting Standards
- Overview of Computerized Accounting
- Accounting Standards (Specified only)
6 – LAWS AND ETHICS
Sec A : Commercial Laws
- Indian Contract Act, 1872
- Sale of Goods Act, 1930
- Negotiable Instruments Act, 1881
- Indian Partnership Act, 1932
- Limited Liability Partnership Act, 2008
Sec B : Industrial Laws
- 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
Sec C : Corporate Law
- Companies Act 2013
Sec D : Ethics
- Business Ethics
7 – DIRECT TAXATION
SECTION – A: INCOME TAX ACT BASICS
- Introduction to Income Tax Act, 1961
- Income which do not form part of Total Income (Section 10, 11 to 13A)
SECTION – B: HEADS OF INCOME AND COMPUTATION OF TOTAL INCOME AND TAX
- 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.
- Corporate Taxation
- TDS, TCS and Advance Tax.
SECTION C : ADMINISTRATIVE PROCEDURES AND ICDS
- Administrative Procedures.
- Income computation and disclosure standards – Basic Concepts only
8 – COST ACCOUNTING
- INTRODUCTION TO COST ACCOUNTING
- COST ASCERTAINMENT – ELEMENTS OF COST
- COST ACCOUNTING STANDARDS
- COST BOOK KEEPING
- METHODS OF COSTING 30%
- COST ACCOUNTING TECHNIQUES
GROUP – II
9 – OPERATIONS MANAGEMENT & STRATEGIC MANAGEMENT
Section – A: Operations Management
- Operations 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 Management
- Strategic Management Introduction
- Strategic Analysis and Strategic Planning
- Formulation and Implementation of Strategy
10 – COST & MANAGEMENT ACCOUNTING AND FINANCIAL MANAGEMENT
Section A: Cost & Management Accounting
- Cost and Management Accounting – Introduction
- Decision Making Tools
- Budgeting and Budgetary Control
- Standard Costing and Variance Analysis
- Learning Curve
Section B: Financial Management
- Introduction to Financial Management
- Tools for Financial Analysis and Planning
- Working Capital Management
- Cost of Capital, Capital Structure Theories, Dividend Decisions and
- Capital Budgeting – Investment Decisions
11 – INDIRECT TAXATION
- Canons of Taxation – Indirect Tax
- Central Excise
- Customs Law 15%
- Service Tax 30%
- Central Sales Tax and VAT
12 – COMPANY ACCOUNTS AND AUDIT
Section A : Accounts of Joint Stock Companies
- Accounting of Shares and Debentures
- Presentation of Financial Statements (as Per Schedule III)
- Cash Flow Statement
- Accounts of Banking, Electricity and Insurance Companies
- Accounting Standards (AS-11, 12, 15, 16, 17, 18 and 19)
Section B : Auditing
- Auditing Concepts
- Provision relating to Audit under Companies Act