CMA Syllabus 2022
Paper No. | Paper Name | Section | Weight |
5 | Business Laws and Ethics | Section A: Business Laws | 30% |
Section B: Industrial Laws | 15% | ||
Section C: Corporate Laws | 40% | ||
Section D: Business Ethics | 15% | ||
6 | Financial Accounting | Section A: Accounting Fundamentals | 15% |
Section B: Accounting for Special Transactions | 10% | ||
Section C: Preparation of Financial Statements | 20% | ||
Section D: Partnership Accounts | 20% | ||
Section E: Lease, Branch and Departmental Accounts etc. | 15% | ||
Section F: Accounting Standards | 20% | ||
7 | Direct and Indirect Taxation | Section A: Direct Taxation | 50% |
Section B: Indirect Taxation | 50% | ||
8 | Cost Accounting | Section A: Introduction to Cost Accounting | 40% |
Section B: Methods of Costing | 30% | ||
Section C: Cost Accounting Techniques | 30% | ||
9 | Operations Management and Strategic Management | Section A: Operations Management | 60% |
Section B: Strategic Management | 40% | ||
10 | Corporate Accounting and Auditing | Section A: Corporate Accounting | 50% |
Section B: Auditing | 50% | ||
11 | Financial Management and Business Data Analytics | Section A: Financial Management | 80% |
Section B: Business Data Analytics | 20% | ||
12 | Management Accounting | Section A: Introduction to Management Accounting | 5% |
Section B: Activity Based Costing | 10% | ||
Section C: Decision Making Tools | 30% | ||
Section D: Standard Costing and Variance Analysis | 15% | ||
Section E: Forecasting, Budgeting and Budgetary Control | 15% | ||
Section F: Divisional Performance Measurement | 10% | ||
Section G: Responsibility Accounting | 5% | ||
Section H: Decision Theory | 10% |
Note: Each Paper carries 100 marks