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Cost & Management Accounting

Cost and Management Accountancy (CMA) is a descendant of The Institute of Cost and management Accountants of India (ICAI). CMA as a course is conducted in 3 different stages. CMA involves- Foundation, Intermediate and Final course. The minimum age for applying for the CMA course is 17 years. You can apply for the foundation course after completing your 12th class in any subject area. +2 students can also apply for the CMA course. In case of graduates they can apply for the Intermediate course. The application for the intermediate course can be done directly without applying for the foundation course. The final course of CMA can be done after getting through the Intermediate level. See below for further details.

To accomplish the course, the below mentioned stages should be completed :

1 Foundation Course

2 Intermediate Course

3 Final Course.

Foundation Course

Eligibility for Admission :

Passed Senior Secondary School Examination ( +2) and Foundation Course of the Institute of Cost Accounts of India/Graduation in any other discipline


Paper 1 - Fundamentals of Economics and Management

Paper 1 - Fundamentals of Economics

Paper 1 - Fundamentals of Laws and Ethics

Paper 1 - Fundamentals of Business Mathematics and Statistics

CMA Intermediate Syllabus

Group I

  • Paper 5 : Financial Accounting
  • Paper 6 : Laws, Ethics
  • Paper 7: Direct Taxation
  • Paper 8: Cost Accounting

Group II

  • Paper 9 : Operations Management & Strategic Man­agement.
  • Paper 10 : Cost & Management Accounting and Financial Management.
  • Paper 11 : Indirect Taxation
  • Paper 12 : Company Accounts and Audit

Practical Training

After passing CMA intermediate every student having regis­tered under Revised Syllabus 2008/Syllabus 2016 shall be re­quired to undergo practical training for a period of 3 years on whole time basis to the satisfaction of council in any one or more of the organization specified in appendix A, and in as specified in Appendix B for the recognition of training.

Eligibility for Admission :

Students for being eligible to make an application to appear in the final examination must complete at least 6 months of Practical Training in any one or more of the organization specified in Appendix A, and in areas as specified in Appendix B, must have an experience of at least 6 months in any one or more of the organization specified in Appendix A, and in areas as specified in Appendix B, enroll for the I-CMA Training Module as indicated in Appendix C

CMA Final Syllabus

Group III

  • Paper 13 – Corporate Laws & Compliance
  • Paper 14 – Strategic Financial Management
  • Paper 15 – Strategic Cost Management – Decision Making
  • Paper 16 – Direct Tax Laws and International Taxation

Group IV

  • Paper 17 – Corporate Financial Reporting
  • Paper 18 – Indirect Tax Laws & Practice
  • Paper 19 – Cost & Management Audit
  • Global Financial Reporting Standards
  • Paper 20 – Strategic Performance Management and Business Valua­tion.