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| CA INTER PAPERS | EXAM PATTERN | MARKS |
|---|---|---|
| GROUP 1 | ||
| Paper 5
Business Laws and Ethics |
100% Descriptive | 100 |
| Paper 6
Financial Accounting |
100% Descriptive | 100 |
|
Paper 7
Direct and Indirect Taxation Part A - Direct Taxation (50 Marks) Part B - Indirect Taxation (50 Marks) |
100% Descriptive | 100 |
|
Paper 8
Cost Accounting |
100% Descriptive | 100 |
| GROUP 2 | ||
| Paper 9
Operations Management and Strategic Management Part A - Operations Management (60 Marks) Part B - Strategic Management (40 Marks) |
100% Descriptive | 100 |
| Paper 10
Corporate Accounting and Auditing Part A - Corporate Accounting (50 Marks) Part B - Auditing (50 Marks) |
100% Descriptive | 100 |
|
Paper 11
Financial Management and Business Data Analysis Part A - Financial Management (80 Marks) Part B - Business Data Analysis (20 Marks) |
100% Descriptive | 100 |
|
Paper 12
Management Accounting |
100% Descriptive | 100 |
(100 Marks, Three Hours exam, 100% Descriptive Paper)
Learning Objective:
To give an exposure to some of the important laws essential and relevant for a business entity. To demonstrate an overview of laws related to Companies. To provide knowledge, comprehension and principles of Corporates. To construct the principles and ethical values of the business and professionals.
There are 13 Chapters in the CMA Inter Business Laws and Ethics book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Inter Business Laws and Ethics subject Chapters
Watch Lectures |
|---|---|
| 5% | Chp 1: Introduction to Law and Legal System in India |
| 10% | Chp 2: Indian Contract Act, 1872 |
| 5% | Chp 3: Sale of Goods Act, 1930 |
| 5% | Chp 4: Negotiable Instruments Act,1881 |
| 5% | Chp 5: Indian Partnership Act, 1932
Chp 6: Limited Liability Partnership Act, 2008 |
| 10% | Chp 7: Factories Act, 1948
Chp 8: Payment of Gratuity Act, 1972 Chp 9: Employees Provident Fund and Miscellaneous Provisions Act, 1952 Chp 10: Employees State Insurance Act, 1948 |
| 5% | Chp 11: The Code on Wages, 2019 |
| 40% | Chp 12: Companies Act, 2013 |
| 15% | Chp 13: Business Ethics and Emotional Intelligence |
(100 Marks, Three Hours exam, 100% Descriptive Paper)
Learning Objective:
To gain understanding and to provide working knowledge of accounting concepts, detailed procedures and documentation involved in financial accounting system.
There are 9 Chapters in the CMA Inter Financial Accounting book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Inter Financial Accounting subject Chapters
Watch Lectures |
|---|---|
| 15% |
Chp 1: Accounting Fundamentals |
| 10% | Chp 2: Bills of Exchange, Consignment, Joint Venture |
| 20% | Chp 3: Preparation of Final Accounts of Commercial Organisations, Not-for-Profit Organisations and from Incomplete Records |
| 20% | Chp 4: Partnership Accounting |
| 15% | Chp 5: Lease Accounting
Chp 6: Branch (including Foreign Branch) and Departmental Accounts Chp 7: Insurance Claim for Loss of Stock and Loss of Profit Chp 8: Hire Purchase and Installment Sale Transactions |
| 20% | Chp 9: Accounting Standards |
(100 Marks, Three Hours exam, 100% Descriptive)
Learning Objective:
To gain knowledge about the direct tax laws in force for the relevant previous year and to provide an insight into procedural aspects for assessment of tax liability for various assessees.
To provide an in depth study on the various provisions of indirect taxation laws and their impact on business decision-making.
There are 2 subjects in this paper.
Subject A - Direct Taxation (50 Marks)
There are 3 Chapters in the CMA Inter Direct Taxation Book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Inter Direct Taxation subject Chapters
Watch Lectures |
|---|---|
| 10% |
Chp 1: Basics of Income Tax Act |
| 25% | Chp 2: Heads of Income |
| 15% | Chp 3: Total Income and Tax Liability of Individuals & HUF |
Subject B - Indirect Taxation (50 Marks)
There are 3 Chapters in the CMA Inter Indirect Taxation Book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Inter Indirect Taxation subject Chapters
Watch Lectures |
|---|---|
| 5% |
Chp 4: Concept of Indirect Taxes |
| 35% |
Chp 5: Goods and Services Tax (GST) Laws |
| 10% |
Chp 6: Customs Act & Rules |
(100 Marks, Three Hours exam, 100% Descriptive)
Learning Objective:
To provide an in depth study of the Cost Accounting Principles and Techniques for identification, analysis and classification of cost components to facilitate managerial decision making.
There are 6 Chapters in the CMA Inter Cost Accounting book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Inter Cost Accounting subject Chapters
Watch Lectures |
|---|---|
| 5% |
Chp 1: Introduction to Cost Accounting |
| 15% |
Chp 2: Cost Ascertainment - Elements of Cost |
| 10% |
Chp 3: Cost Accounting Standards (CAS 1 to CAS 24) |
| 10% |
Chp 4: Cost Book Keeping |
| 30% |
Chp 5: Methods of Costing |
| 30% |
Chp 6: Cost Accounting Techniques |
(100 Marks, Three Hours exam, 100% Descriptive Paper)
Learning Objective:
To provide an in depth study of the various business process, analyze operations, production planning and strategic management.
There are 2 subjects in this paper.
Subject A -Operations Management (60 Marks)
There are 7 Chapters in the CMA Inter Operations Management book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Inter Operations Management subject Chapters
Watch Lectures |
|---|---|
| 5% | Chp 1: Operation Management – Introduction |
| 5% | Chp 2: Operations Planning |
| 5% | Chp 3: Designing of Operational System and Control |
| 20% | Chp 4: Production Planning and Control |
| 5% | Chp 5: Productivity Management and Quality Management |
| 15% | Chp 6: Project Management |
| 5% | Chp 7: Economics of Maintenance and Spares Management |
Subject B -Strategic Management (40 Marks)
There are 4 Chapters in the CMA Inter Strategic Management book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Inter Strategic Management subject Chapters
Watch Lectures |
|---|---|
| 10% | Chp 8: Strategic Management Introduction |
| 10% | Chp 9: Strategic Analysis and Strategic Planning |
| 10% | Chp 10: Formulation and Implementation of Strategy |
| 10% | Chp 11: Digital Strategy |
(100 Marks, Three Hours exam, 100% Descriptive Paper)
Learning Objective:
To gain in depth knowledge of the professional standards, principles and procedures regarding preparation of financial accounting statements. To provide basic knowledge of auditing.
There are 2 subjects in this paper.
Subject A -Corporate Accounting (50 Marks)
There are 5 Chapters in the CMA Inter Corporate Accounting book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Inter Corporate Accounting subject Chapters
Watch Lectures |
|---|---|
| 10% |
Chp 1: Accounting of Shares and Debentures |
| 10% | Chp 2: Preparation of the Statement of Profit and Loss and Balance Sheet (As per Schedule III of Companies Act, 2013) |
| 10% | Chp 3: Cash Flow Statement |
| 10% | Chp 4: Accounts of Banking, Electricity and Insurance Company |
| 10% | Chp 5: Accounting Standards |
Subject B -Auditing (50 Marks)
There are 3 Chapters in the CMA Inter Auditing book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Inter Auditing subject Chapters
Watch Lectures |
|---|---|
| 10% |
Chp 6: Basic Concepts of Auditing |
| 30% | Chp 7: Provision Relating to Audit under Companies Act, 2013 |
| 10% | Chp 8: Auditing of Different Types of Undertakings |
(100 Marks, Three Hours exam, 100% Descriptive Paper)
Learning Objective:
To understand the concepts of Financial Management and its application for managerial decision making.
There are 2 subjects in this paper.
Subject A - Financial Management (80 Marks)
There are 7 Chapters in the CMA Inter Financial Management book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Inter Financial Management subject Chapters
Watch Lectures |
|---|---|
| 5% |
Chp 1: Fundamentals of Financial Management |
| 10% | Chp 2: Institutions and Instruments in Financial Markets |
| 15% | Chp 3: Tools for Financial Analyses |
| 10% | Chp 4: Sources of Finance and Cost of Capital |
| 15% | Chp 5: Capital Budgeting |
| 15% | Chp 6: Working Capital Management |
| 10% | Chp 7: Financing Decision of a Firm |
Subject B -Business Data Analytics (20 Marks)
There are 4 Chapters in the CMA Inter Business Data Analytics Book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Inter Business Data Analytics Chapters
Watch Lectures |
|---|---|
| 5% |
Chp 8: Introduction to Data Science for Business Decision-making |
| 5% |
Chp 9: Data Processing, organisation, Cleaning and Validation |
| 5% |
Chp 10: Data Presentation: visualisation and Graphical Presentation |
| 5% |
Chp 11: Data Analysis and Modelling |
(100 Marks, Three Hours exam, 100% Descriptive Paper)
Learning Objective:
To provide an in depth knowledge of the detailed procedures and documentation involved in cost ascertainment systems.
There are 10 Chapters in the CMA Inter Management Accounting book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Inter Management Accounting subject Chapters
Watch Lectures |
|---|---|
| 5% |
Chp 1: Introduction to Management Accounting |
| 10% |
Chp 2: Activity Based Costing |
| 30% |
Chp 3: Marginal Costing
|
| 15% |
Chp 6: Standard Costing and Variance Analysis |
| 15% |
Chp 7: Forecasting, Budgeting and Budgetary Control |
| 10% |
Chp 8: Divisional Performance Measurement |
| 5% |
Chp 9: Responsibility Accounting |
| 10% |
Chp 10: Decision Theory |
| CA INTER PAPERS | EXAM PATTERN | MARKS |
|---|---|---|
| GROUP 1 | ||
| Paper 5
Financial Accounting |
100% Descriptive | 100 |
| Paper 6
Laws and Ethics |
100% Descriptive | 100 |
|
Paper 7
Direct Taxation |
100% Descriptive | 100 |
|
Paper 8
Cost Accounting |
100% Descriptive | 100 |
| GROUP 2 | ||
| Paper 9
Operations Management and Strategic Management Part A - Operations Management (70 Marks) Part B - Strategic Management (30 Marks) |
100% Descriptive | 100 |
| Paper 10
Cost & Management Accounting and Financial Management Part A - Cost & Management Accounting (50 Marks) Part B - Financial Management (50 Marks) |
100% Descriptive | 100 |
|
Paper 11
Indirect Taxation Part A - Goods and Service Tax (GST) (80 Marks) Part B - Customs Laws (20 Marks) |
100% Descriptive | 100 |
| Paper 12
Company Accounts and Audit Part A - Accounts of Joint Stock Companies (50 Marks) Part B - Auditing (50 Marks) |
100% Descriptive | 100 |
(100 Marks, Three Hours exam, 100% Descriptive Paper)
Learning Objective:
To gain understanding and to provide working knowledge of accounting concepts, detailed procedures and documentation involved in financial accounting system.
There are 12 Chapters in the CMA Inter Financial Accounting book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Inter Financial Accounting subject Chapters
Watch Lectures |
|---|---|
| 25% | Chp 1: Fundamentals of Accounting
Chp 2: Accounting for Special Transactions |
| 40% | Chp 3: Preparation of Financial Statements of Profit Oriented Organizations
Chp 4: Preparation of Financial Statements of Non-Profit Organizations Chp 5: Preparation of Financial Statements from Incomplete Records Chp 6: Partnership |
| 20% | Chp 7: Self Balancing Ledger
Chp 8: Royalties Chp 9: Hire-Purchase and Installment System Chp 10: Branch and Departmental Accounts |
| 15% | Chp 11: Computarised Accounting System
Chp 12: Accounting Standards |
(100 Marks, Three Hours exam, 100% Descriptive Paper)
Learning Objective:
To give an exposure to some of the important laws essential and relevant for a business entity. To demonstrate an overview of laws related to Companies. To provide knowledge, comprehension and principles of Corporates. To construct the principles and ethical values of the business and professionals.
There are 15 Chapters in the CMA Inter Laws and Ethics book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Inter Laws and Ethics Chapters
Watch Lectures |
|---|---|
| 30% | Commercial Laws
Chp 1: Indian Contract Act, 1872
|
| 25% | Industrial Laws
Chp 6: Factories Act, 1948 Chp 7: Payment of Gratuity Act, 1972 Chp 8: Employees Provident Fund and Miscellaneous Provisions Act, 1952 Chp 9: Employees State Insurance Act, 1948 Chp 10: Payment of Bonus Act, 1965 Chp 11: Minimum Wages Act, 1948 Chp 12: Payment of Wages Act, 1936 Chp 13: Pension Fund Regulatory and Development Authority Act, 2013 |
| 35% | Corporate Law
Chp 14: Companies Act, 2013 |
| 10% | Ethics
Chp 15: Business Ethics |
(100 Marks, Three Hours exam, 100% Descriptive)
Learning Objective:
To gain knowledge about the direct tax laws in force for the relevant previous year and to provide an insight into procedural aspects for assessment of tax liability for various assessees.
There are 20 Chapters in the CMA Inter Direct Taxation Book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Inter Direct Taxation subject Chapters
Watch Lectures |
|---|---|
| 10% | Income Tax Act Basics
Chp 1: Basic Concepts
|
| 70% | Heads of Income and Computation of Total Income and Tax Liability
Chp 5: Income under Head Salaries Chp 6: Income from House Property Chp 7: Income under Head Profits and Gains of Business or Profession Chp 8: Income under head Capital Gains Chp 9: Income under Head Income from Other Sources Chp 10: Income of Other Persons included in Assessees Total Income Chp 11: Set Off and Carry Forward of Losses Chp 12: Deductions in Computing Total Income Chp 13: Reliefs Chp 14: Assessment of Various Persons |
| 20% | Tax Management, Administration Procedures and ICDS
Chp 15: Tax Deducted at Source (TDS) Chp 16: Tax Collection at Source Chp 17: Advance Tax Chp 18: Return & PAN Chp 19: Assessment Procedure Chp 20: Income Computation & Disclosure Standards |
(100 Marks, Three Hours exam, 100% Descriptive)
Learning Objective:
To provide an in depth study of the Cost Accounting Principles and Techniques for identification, analysis and classification of cost components to facilitate managerial decision making.
There are 6 Chapters in the CMA Inter Cost Accounting book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Inter Cost Accounting subject Chapters
Watch Lectures |
|---|---|
| 40% |
Chp 1: Introduction to Cost Accounting
|
| 30% |
Chp 5: Methods of Costing |
| 30% |
Chp 6: Cost Accounting Techniques |
(100 Marks, Three Hours exam, 100% Descriptive Paper)
Learning Objective:
To provide an in depth study of the various business process, analyze operations, production planning and strategic management.
There are 2 subjects in this paper.
Subject A -Operations Management (70 Marks)
There are 7 Chapters in the CMA Inter Operations Management book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Inter Operations Management subject Chapters
Watch Lectures |
|---|---|
| 70% | Chp 1: Operation Management – Introduction
Chp 2: Operations Planning Chp 3: Designing of Operational System and Control Chp 4: Production Planning and Control Chp 5: Productivity Management and Quality Management Chp 6: Project Management Chp 7: Economics of Maintenance and Spares Management |
Subject B -Strategic Management (30 Marks)
There are 3 Chapters in the CMA Inter Strategic Management book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Inter Strategic Management subject Chapters
Watch Lectures |
|---|---|
| 10% | Chp 8: Strategic Management Introduction
Chp 9: Strategic Analysis and Strategic Planning Chp 10: Formulation and Implementation of Strategy Chp 11: Digital Strategy |
(100 Marks, Three Hours exam, 100% Descriptive Paper)
Learning Objective:
To provide an in depth knowledge of the detailed procedures and documentation involved in cost ascertainment systems. To understand the concepts of Financial Management and its application for managerial decision making.
There are 2 subjects in this paper.
Subject A -Cost & Management Accounting (50 Marks)
There are 5 Chapters in the CMA Inter Cost & Management Accounting book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Inter Cost & Management Accounting subject Chapters
Watch Lectures |
|---|---|
| 50% |
Chp 1: Cost and Management Accounting – Introduction
|
Subject B -Financial Management (50 Marks)
There are 3 Chapters in the CMA Inter Financial Management book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Inter Financial Management subject Chapters
Watch Lectures |
|---|---|
| 50% |
Chp 6: Introduction to Financial Management
|
(100 Marks, Three Hours exam, 100% Descriptive Paper)
Learning Objective:
To provide an in depth study on the various provisions of indirect taxation laws and their impact on business decision-making.
There are 2 subjects in this paper.
Subject A - Goods and Service Tax (GST) (80 Marks)
There are 7 Chapters in the CMA Inter Indirect Taxation book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Inter Indirect Taxation subject Chapters
Watch Lectures |
|---|---|
| 80% |
Chp 1: Introduction
|
Subject B -Customs Laws (20 Marks)
There are 5 Chapters in the CMA Intermediate Customs Laws book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Inter Customs Laws subject Chapters
Watch Lectures |
|---|---|
| 20% |
Chp 1: Customs Law - Basic Concepts
|
(100 Marks, Three Hours exam, 100% Descriptive Paper)
Learning Objective:
To gain in depth knowledge of the professional standards, principles and procedures regarding preparation of financial accounting statements. To provide basic knowledge of auditing.
There are 2 subjects in this paper.
Subject A - Accounts of Joint Stock Companies (50 Marks)
There are 5 Chapters in the CMA Inter Accounts of Joint Stock companies book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Inter Accounts of Joint Stock Companies subject Chapters
Watch Lectures |
|---|---|
| 25% |
Chp 1: Accounting of Shares and Debentures
|
| 25% |
Chp 4: Accounts of Banking, Electricity and Insurance Company
|
Subject B - Auditing (50 Marks)
There are 2 Chapters in the CMA Inter Auditing book. The chapters and their weightage are mentioned below.
| Exam Weightage | CMA Inter Auditing subject Chapters |
|---|---|
| 50% |
Chp 6: Auditing Concepts
|
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