Table of Contents
CMA Syllabus 2024 covers topics from the Foundation, Intermediate and CMA Final subjects 2024. Candidates preparing for the examinations must follow the CMA 2024 syllabus, where cost and management accounting courses are given at three levels: Foundation, Intermediate, and Final.
Moving forward, the CMA new syllabus 2024 is used to design CMA question papers 2024. ICAI has established a different CMA exam syllabus 2024 for each of these three courses, as well as its tests.
The CMA syllabus 2024 Foundation covers the essential ideas of accounting and management. The Intermediate and Final CMA course syllabus 2024 are organized into two groups and include accounting, management, and legal issues.
Once a candidate passes the CMA Foundation test, students will be entitled to take the Intermediate and Final exams. CMA syllabus 2024 will help candidates learn the topic involved and the weightage table will help to learn the important topics for CMA 2024 preparation.
Practice Now: CMA Previous Years Question Papers
CMA Syllabus 2024 Download PDF
CMA 2024 syllabus involves various topics and the topic-wise weightage for the courses offered has been shared below. CMA 2024 exam has three different levels Foundation, Intermediate, and Final and the syllabus varies for each course.
The CMA syllabus 2024 PDF download link has been provided in the table below for students reference.
| Syllabus | Download Link |
| CMA Syllabus 2024 PDF | Download PDF |
Attempt Free: CMA Mock Test 2024
CMA Foundation Syllabus 2024
According to CMA Foundation syllabus 2024 PDF, there are four papers for the Foundation course. CMA syllabus 2024 topics for this course are the basics for the Intermediate and final course subjects. The applicants must be well aware of the subjects, topics, and contents to prepare well for the examination.
Based on the CMA new syllabus 2024 PDF the papers and subjects for the CMA syllabus 2024 for Foundation are as follows.
| Papers | CMA Syllabus 2024 Details |
| Paper 1 | Fundamentals of Business Laws and Business Communication (FBLC) |
| Paper 2 | Fundamentals of Financial and Cost Accounting (FFCA) |
| Paper 3 | Fundamentals of Business Mathematics and Statistics (FBMS) |
| Paper 4 | Fundamentals of Business Economics and Management (FBEM) |
Also Read: CMA Exam Centre 2024
CMA Inter Syllabus 2024
CMA Inter new syllabus 2024 consists of two groups, group 1 and group 2, consisting of 4 papers each. The students have to be careful with the CMA Intermediate syllabus 2024, subjects and their groups while preparing for the examination.
Furthermore, the CMA Inter syllabus 2024 PDF download link has been activated on the official website. The CMA Inter subjects 2024 and respective groups are as given below.
| Groups | Papers | CMA Syllabus 2024 |
Group 1 |
Paper 5 | Business Laws and Ethics (BLE) |
| Paper 6 | Financial Accounting (FA) | |
| Paper 7 | Direct and Indirect Taxation (DITX) | |
| Paper 8 | Cost Accounting (CA) | |
Group 2 |
Paper 9 | Operations Management and Strategic Management (OMSM) |
| Paper 10 | Corporate Accounting and Auditing (CAA) | |
| Paper 11 | Financial Management and Business Data Analytics (FMDA) | |
| Paper 12 | Management Accounting (MA) |
Don't Miss: CMA Direct Entry Eligibility 2024
CMA Final Syllabus 2024
Similar to the Intermediate course, the CMA Final New Syllabus 2024 also has two groups, groups 3 and 4, which are essentially the continuation of the subjects in the Intermediate course.
Based on the CMA syllabus PDF, the CMA Final course syllabus 2024, subjects, papers, and their respective groups are as mentioned below.
| Groups | Papers | Details |
Group 3 |
Paper 13 | Corporate and Economic Laws (CEL) |
| Paper 14 | Strategic Financial Management (SFM) | |
| Paper 15 | Direct Tax Laws and International Taxation (DIT) | |
| Paper 16 | Strategic Cost Management (SCM) | |
Group 4 |
Paper 17 | Cost and Management Audit (CMAD) |
| Paper 18 | Corporate Financial Reporting (CFR) | |
| Paper 19 | Indirect Tax Laws and Practice (ITLP) | |
Paper 20 |
20A: Strategic Performance Management and Business Valuation (SPMBV) | |
| 20B: Risk Management in Banking and Insurance (RMBI) | ||
| 20C: Entrepreneurship and Start-Up (ENTS) |
Also Read: How to Become a CMA?
CMA 2024 Foundation Course Topic-Wise Weightage
The topic-wise weightage of different papers included in the CMA 2024 Foundation course is shared below in the table.
Paper 1: Fundamentals of Business Laws and Business Communication (FBLC)
CMA 2024 Foundation course paper 1 topic weightage is shared below for the candidates.
| Section | CMA Syllabus 2024 Topics | Weightage |
| Section A: Fundamentals of Economics | Basic Concepts of Economics | 20 marks |
| Forms of Market | 20 marks | |
| Money and Banking | 10 marks | |
| Section B: Fundamentals of Management | Management Process | 50 marks |
Paper 2: Fundamentals of Financial and Cost Accounting (FFCA)
CMA 2024 Foundation course paper 2 topic weightage is shared below for the candidates.
| Section | CMA Syllabus 2024 Topics | Weightage |
| Section A: Fundamentals of Financial Accounting | Accounting Fundamentals | 35 marks |
| Accounting for Special Transactions | 20 marks | |
| Preparation of Final Accounts | 25 marks | |
| Section B: Fundamentals of Cost Accounting | Fundamentals of Cost Accounting | 20 marks |
Paper 3: Fundamentals of Business Mathematics and Statistics (FBMS)
CMA 2024 Foundation course paper 3 topic weightage is shared below for the candidates.
| Section | CMA Syllabus 2024 Topics | Weightage |
| Section A: Fundamentals of Commercial Laws | Indian Contracts Act, 1872 | 40 marks |
| Sale of Goods Act, 1930 | 20 marks | |
| Negotiable Instruments Act, 1881 | 10 marks | |
| Section B: Fundamentals of Ethics | Ethics and Business | 30 marks |
Paper 4: Fundamentals of Business Economics and Management (FBEM)
CMA 2024 Foundation course paper 4 topic weightage is shared below for the candidates.
| Section | CMA Syllabus 2024 Topics | Weightage |
| Section A: Fundamentals of Business Mathematics | Arithmetic | 20 marks |
| Algebra | 20 marks | |
|
Section B: Fundamentals of Business Statistics |
Statistical Representation of Data | 10 marks |
| Measures of Central Tendency and Dispersion | 30 marks | |
| Correlation and Regression | 10 marks | |
| Probability | 10 marks |
Must Download: CMA Admit Card 2024
CMA 2024 Intermediate Course Topic-Wise Weightage
The topic-wise weightage of different papers included in the CMA 2024 Intermediate course is shared below in the table.
Paper 5: Business Laws and Ethics (BLE)
CMA 2024 Intermediate course paper 5 topic weightage is shared below for the candidates.
| Section | Weightage | CMA Syllabus 2024 Topics |
| Section A: Commercial Laws | 30% | Laws of Contracts (Advanced level) |
| Laws relating to the Sale of Goods (Advanced level) | ||
| Negotiable Instruments Act,1881 (Advanced Level) | ||
| Indian Partnership Act, 1932 | ||
| Indian Partnership Act, 1932 | ||
Section B: Industrial Laws |
25% |
Factories Act, 1948 |
| Payment of Gratuity Act, 1972 | ||
| Employees Provident Fund and Miscellaneous Provisions Act, 1952 | ||
| .Employees State Insurance Act, 1948 | ||
| Payment of Bonus Act, 1965 | ||
| Minimum Wages Act, 1948 | ||
| Payment of Wages Act, 1936 | ||
| Pension Fund Regulatory and Development Authority Act, 2013 | ||
| Section C: Corporate Law | 35% | Companies Act, 2013 |
| Section D: Ethics | 10% | Business Ethics |
Paper 6: Financial Accounting (FA)
CMA 2024 Intermediate course paper 6 topic weightage is shared below for the candidates.
| Section | Weightage | CMA Syllabus 2024 Topics |
| Section A: Accounting – Basics | 25% | Fundamentals of Accounting |
| Accounting for Special Transactions | ||
| Section B: Preparation of Financial Statements | 40% | Preparation of Final Accounts of Profit Oriented organizations and Non-Profit Organizations |
| Partnership Accounts | ||
| Section C: Self-Balancing of Ledgers, Royalties, Hire Purchase and Installment System, Branch and Departmental Accounts | 20% | Self-Balancing Ledgers |
| Royalties, Hire-Purchase and Installment System | ||
| Branch and Departmental Accounts | ||
| Section D: Accounting in Computerised Environment and Standards | 15% | Overview of Computerised Accounting |
| Accounting Standards (Specified only) |
Paper 7: Direct and Indirect Taxation (DITX)
CMA 2024 Intermediate course paper 7 topic weightage is shared below for the candidates.
| Section | Weightage | CMA Syllabus 2024 Topics |
Section A: Income Tax Act Basics |
10% |
Introduction to Income Tax Act, 1961 |
| Income is not part of Total Income | ||
Section B: Head of Income, Computation of Total Income and Tax |
70% |
Heads of Income and Computation of Total Income |
| Clubbing Provisions and the Set-off and Carry Forward of Losses | ||
| Assessment of Income and tax liability of different people | ||
Section C: Tax Management, Administrative Procedures and ICDS |
20% |
TDS, TCS and Advance Tax |
| Administrative Procedures | ||
| Income Computation and Disclosure Standards – (ICDS) |
Paper 8: Cost Accounting (CA)
CMA 2024 Intermediate course paper 8 topic weightage are shared below for the candidates.
| Section | Weightage | CMA Syllabus 2024 Topics |
| Section A: Introduction to Cost Accounting | 40% | Cost Ascertainment – Elements of Cost |
| Cost Accounting Standards | ||
| Cost Bookkeeping | ||
| Section B: Methods of Costing | 30% | Methods of Costing |
| Section C: Cost Accounting Techniques | 30% | Marginal Costing |
| Standard Costing & Variance Analysis | ||
| Budget and Budgetary Control (simple problems only) |
Paper 9: Operations Management and Strategic Management (OMSM)
CMA 2024 Intermediate course paper 9 topic weightage are shared below for the candidates.
| Section | Weightage | CMA Syllabus 2024 Topics |
| Section A: Operations Management | 15% | Operations Management – Introduction |
| Operations Planning | ||
| 35% | Designing of Operational Systems and Control | |
| Production Planning and Control | ||
| Productivity Management and quality management | ||
| 20% | Economics of Maintenance and Spares Management | |
| Section B: Strategic Management | 30% | Strategic Management Introduction |
| Strategic Analysis and Strategic Planning | ||
| Formulation and Implementation of Strategy |
Paper 10: Corporate Accounting and Auditing (CAA)
CMA 2024 Intermediate course paper 10 topic weightage is shared below for the candidates.
| Section | Weightage | CMA Syllabus 2024 Topics |
| Section A: Accounts of Joint Stock Companies | 25% | Accounting of Shares and Debentures |
| Presentation of Financial Statements | ||
| Cash Flow Statement | ||
| Section B: Auditing | 25% | Accounts of Banking, Electricity and Insurance Companies |
| Accounting Standards |
Paper 11: Financial Management and Business Data Analytics (FMDA)
CMA 2024 Intermediate course paper 11 topic weightage is shared below for the candidates.
| Section | Weightage | CMA Syllabus 2024 Topics |
| Section A: Cost, Management Accounting and Financial Management | 50% | Cost and Management Accounting – Introduction |
| Decision-Making Tools | ||
| Budgeting and Budgetary Control | ||
| Standard Costing and Variance Analysis | ||
| Learning Curve | ||
| Section B: Financial Management | 50% | Introduction to Financial Management |
| Tools for Financial Analysis and Planning | ||
| Working Capital Management | ||
| Cost of Capital, Capital Structure Theories, Dividend Decisions | ||
| Capital Budgeting – Investment Decisions |
Paper 12: Management Accounting (MA)
CMA 2024 Intermediate course paper 12 topic weightage is shared below for the candidates.
| Section | Weightage | CMA Syllabus 2024 Topics |
| Section A: Canons of Taxations – Indirect Tax GST | 80% | Canons of Taxations – Indirect Tax GST |
| Section B: Customs Laws | 20% | Basic Concepts |
| Types of Duties | ||
| Valuation under Customs | ||
| Import and Export Procedure | ||
| Customs Rules, 2017 |
Must Check: CMA Passing Marks 2024
CMA 2024 Final Course Topic-Wise Weightage
Candidates must check the CMA 2024 topic-wise detailed syllabus along with weightage for the Final program mentioned below for reference.
Paper 13: Corporate and Economic Laws
The detailed syllabus of Paper 13 of the CMA Final 2024 program is mentioned below.
| Section | Weightage |
| Section A: Corporate Laws | 60% |
| Section B: Economic Laws and Regulations | 40% |
Paper 14: Strategic Financial Management
Applicants must check the table shared showing the syllabus topic weightage of paper 14 of the CMA Final examination.
| Section | Weightage |
| Section A: Investment Decisions | 25% |
| Section B: Security Analysis and Portfolio Management | 35% |
| Section C: Financial Risk Management | 20% |
| Section D: International Financial Management | 15% |
| Section E: Digital Finance | 5% |
Paper 15: Direct Tax Laws and International Taxation
The detailed syllabus topic weightage of the paper 15 is provided in the tabular below.
| Section | Weightage |
| Section A: Direct Tax Laws | 60% |
| Section B: International Taxation | 40% |
Paper 16: Strategic Cost Management
The detailed syllabus of the paper 16 of the CMA Final examination 2024 is mentioned below.
| Section | Weightage |
| Section A: Strategic Cost Management for Decision Making | 60% |
| Section B: Quantitative Techniques for Decision Making | 40% |
Paper 17: Cost and Management Audit
The syllabus topic weightage of the Cost and Management Audit paper is given in the table below.
| Section | Weightage |
| Section A: Cost Audit | 50% |
| Section B: Management Audit | 25% |
| Section C: Internal Control, Internal Audit, Operational Audit, and Other Related Issues | 15% |
| Section D: Forensic Audit and Anti-Money Laundering | 55 |
Paper 18: Corporate Financial Reporting
Candidates must check the topic weightage details of the paper 18 of CMA final 2024 examination has been shared in the tabular below.
| Section | Weightage |
| Section A: Indian Accounting Standards | 25% |
| Section B: Valuation of Shares, Accounting and Reporting of Financial Instruments and NBFCs | 15% |
| Section C: Accounting of Business Combinations and Restructuring | 20% |
| Section D: Consolidated Financial Statements and Separate Financial Statements | 20% |
| Section E: Recent Developments in Financial Reporting | 10% |
| Section F: Government Accounting in India | 10% |
Paper 19: Indirect Tax Laws and Prcatice
The syllabus topics and weightage details of the CMA Final 2024 examination of paper 19 has been shared below.
| Section | Weightage |
| Section A: Good and Services Tax Act and Rules | 70% |
| Section B: Customs Act and Rules | 30% |
Paper 20 A: Strategic Performance Management and Business Verification
Students must check the paper 20 topic names and weightage provided in the table below.
| Section | Weightage |
| Section A: Strategic Performance Management | 50% |
| Section B: Business Valuation | 50% |
Paper 20 B: Risk Management in Banking and Insurance
The syllabus topic weightage details of the paper 20 B of CMA Final exam is mentioned below.
| Section | Weightage |
| Section A: Risk Management in Banking | 60% |
| Section B: Risk Management in Insurance | 40% |
Paper 20 C: Entrepreneurship and Startup
The details of the topic weightage of CMA Final paper 20 C has been given in the table below for reference.
| Section | Weightage |
| Section A: Entrepreneurial Skill Sets | 15% |
| Section B: The Entrepreneurial Eco-System | 15% |
| Section C: Idea of Action | 15% |
| Section D: Value Addition | 15% |
| Section E: Scale Up | 10% |
| Section F: Risk Management Strategies | 10% |
| Section G: Leadership | 10% |
| Section H: Types of New Age Business | 10% |
Important: CMA Exam Pattern 2024
FAQs on CMA Exam Syllabus
Q: What is the conversion fee for converting to CMA new syllabus 2024?
A: The conversion fee is INR 250 for converting to new CMA exam syllabus from the old syllabus. Candidates will be able to apply for the conversion process through the candidates portal. They will have to pay the prescribed fees. After the payment is done, the syllabus will automatically be converted.
Q: How many papers will be on the CMA 2024 syllabus?
A: There are a total of four papers and subjects included in the CMA course syllabus 2023. They are Fundamentals of Economics and Management (FEM), Fundamentals of Accounting (FOA), Fundamentals of Laws and Ethics (FLE), Fundamentals of Business Mathematics and Statistics.
Q: How many papers are there in the Foundation course of CMA 2024 exam?
A: There are total 4 papers in CMA Foundation 2024 program, namely, PAPER 1: Fundamentals Of Business Laws and Business Communication (FBLC), PAPER 2: Fundamentals Of Financial and Cost Accounting (FFCA), PAPER 3: Fundamentals Of Business Mathematics and Statistics (FBMS), and PAPER 4: Fundamentals Of Business Economics and Management (FBEM).
Q: How many papers are there in the Intermediate of CMA 2024 exam?
A: The CMA Intermediate program 2024 consist of four papers, they are, PAPER 5: Business Laws and Ethics (BLE), PAPER 6: Financial Accounting (FA), PAPER 7: Direct and Indirect Taxation (DITX), and PAPER 8: Cost Accounting (CA).
Q: Is the CMA syllabus change in 2024?
A: CMA syllabus is changing for the September/October 2024 Exam window. This document provides a summary of the changes and lists the specific line items of the Learning Outcome Statements that have been added to the syllabus
Q: What is CMA Intermediate course group II syllabus 2024?
A: CMA Intermediate Course Group – II syllabus topics are, PAPER 9: Operations Management and Strategic Management (OMSM), PAPER 10: Corporate Accounting and Auditing (CAA), PAPER 11: Financial Management and Business Data Analytics (FMDA), and PAPER 12: Management Accounting (MA).
