CMA Intermediate Study Material 2024 has been provided by the authority ICMAI. It has a total of eight papers; some of the papers are Financial Accounting, Cost Accounting and Management Accounting.
CMA Intermediate Study Material 2024 has a total of 8 papers which comprises Business Law and Ethics, Financial Accounting, Direct And Indirect Taxation, Cost Accounting, Operations Management and Strategic Management, Corporate Accounting and Auditing, Financial Management and Business Data Analytics and Management Accounting.
CMA Intermediate Study Material 2024
Institute of Cost Accountants of India (ICMAI) conducts the CMA annually for three courses, Foundation, Intermediate and Final. The authority provides the CMA intermediate study material for each of the mentioned courses.
The Intermediate level has eight papers, and candidates can check out the table below to download the CMA intermediate study material PDF for each paper.
Group | Paper Name | CMA Intermediate Study Material PDF |
Group 1 | Business Law and Ethics | Download PDF |
Financial Accounting | Download PDF | |
Direct And Indirect Taxation | Download PDF (Section A) | |
Download PDF (Section B) | ||
Cost Accounting | Download PDF | |
Group 2 | Operations Management and Strategic Management | Download PDF |
Corporate Accounting and Auditing | Download PDF | |
Financial Management And Business Data Analytics | Download PDF | |
Management Accounting | Download PDF |
Also Check: CMA Previous Years Question Papers
CMA Intermediate Study Material Topics 2024
There are a total of eight papers in CMA Intermediate Study Material. Candidates can refer to the table below to check out all the topics for each paper. The candidates must go through all the topics properly to perform well in the CMA exam.
Business Law and Ethics (Paper 5)
- Commercial Laws
- Introduction to Law and Legal System in India
- Indian Contracts Act, 1872
- Sale of Goods Act, 1930
- Negotiable Instruments Act, 1881
- Indian Partnership Act, 1932
- Limited Liability Partnership Act, 2008
- Industrial Laws
- Corporate Laws
- Business Ethics
Financial Accounting (Paper 6)
- Accounting Fundamentals
- Partnership Accounts
- Lease Accounting
- Accounting For Special Transactions
- Preparation Of Financial Statements
- Branch (including Foreign Branch) and Departmental Accounts
- Insurance Claim for Loss of Stock and Loss of Profit
- Hire Purchase and Installment Sale Transactions
- Accounting Standards
Direct And Indirect Taxation (Paper 7)
- Direct Taxation
- Heads of Income
- Total Income and Tax Liability of Individuals & HUF
- Concept of Indirect Taxes
- Goods and Services Tax (GST) Laws
- Customs Act
Also Check: CMA Intermediate Syllabus 2024
Cost Accounting (Paper 8)
- Introduction to Cost Accounting
- Cost Ascertainment, Elements of Cost
- Cost Accounting Standards
- Cost Book Keeping
- Methods of Costing
- Cost Accounting Techniques
Operations Management and Strategic Management (Paper 9)
- Operations Planning
- Designing of Operational Systems and Control
- Application of Operation Research, Production Planning and Control
- Productivity Management and Quality Management
- Project Management, Monitoring and Control
- Strategic Analysis and Strategic Planning
- Formulation and Implementation of Strategy
- Economics of Maintenance and Spares Management
- Digital Strategy
Corporate Accounting and Auditing (Paper 10)
- Corporate Accounting
- Accounting for Shares and Debentures
- Preparation of the Statement of Profit and Loss and Balance Sheet (As per Schedule III of Companies Act, 2013)
- Cash Flow Statement
- Accounts of Banking, Electricity and Insurance Companies
- Accounting Standards
- Basic Concepts of Auditing
- Provision Relating to Audit under Companies Act, 2013
- Auditing of Different Types of Undertakings
Also Check: CMA Pass Percentage 2024
Financial Management And Business Data Analytics (Paper 11)
- Fundamentals of Financial Management
- Institutions and Instruments in Financial Markets
- Tools for Financial Analyses
- Sources of Finance and Cost of Capital
- Capital Budgeting
- Business Data Analytics
- Introduction to Data Science for Business Decision-making
- Working Capital Management
- Financing Decision of a Firm
- Data Analysis and Modelling
- Data Processing, Organisation, Cleaning and Validation
- Data Presentation: Visualisation and Graphical Presentation
Management Accounting (Paper 12)
- Introduction to Management Accounting
- Transfer Pricing
- Forecasting, Budgeting and Budgetary Control
- Divisional Performance Measurement
- Activity Based Costing
- Marginal Costing
- Standard Costing and Variance Analysis
- Applications of Marginal Costing in Short Term Decision Making
- Applications of Marginal Costing in Short Term Decision Making
Also, Check: CMA Syllabus and Subjects
How to Purchase CMA Intermediate Study Material 2024
Institute of Cost Accountants of India (ICAI) has made it convenient for students to prepare for the CMA exams by providing Hardcopy study materials for CMA Foundation, Intermediate and Final levels.
Below are the steps students can follow to order their study material.
- Students will be required to visit the official website of CMA books - Click Here.
- After visiting the website, students must enter their registration number and select the books they want to purchase.
- Upon selecting the books, candidates must enter their postal address details.
- After filling in the details, candidates must cross-check the entered information and proceed forward to the payments page by clicking on “Check Out” at the bottom of the page.
- Multiple net banking methods will be provided, and candidates can select any one of them and place the order.
Also Check: CMA Exam Reference Books 2024