CMA Foundation Syllabus and Exam pattern


The Institute of Cost Accountants of India conducts an examination to give various professional graduates the opportunity to gain additional certification in the field of management accounting and financial management. This can be obtained by clearing the CMA examination that is conducted twice in a year and it would provide enough time periods for any individual to attain their Certified Management Accountant certificate that will boost up their career and increase the window for more job opportunities. The CMA Exam Preparation Requires More Concentration towards the Subject knowledge and the main purpose is to attain more knowledge with respect to the field and to possess a certification that declares about the knowledge you may be having in the area related to finical planning, analysis, control, decision support and professional ethics which is required in any professional environment irrespective of the post or company.

The CMA syllabus is a combination of all the major content that one should know if he/she needs to eligible for the CMA certification. The ICWA CMA Course divided into 3 main phases and that are CMA Foundation, CMA Intermediate and CMA final where each of the stages requires its own importance and determination to clear the examination.  After completion of all the stages, one will be eligible for the certification and this is a very big step for having a better future with respect to professional life. One will indeed require clearing the initial stage to move to the next stage and so you will require referring study material and CMA Books PDF based on it.

The CMA foundation syllabus is based on the topics mentioned by the ICAI and are reflected in the official website too. The foundation stage contains 4 main papers and each of them is related to an important subject that is required to know for any individual who is working of the firm where he/she has to manage the accounting and financial details. The contents are related to Fundamentals of Economics & Management, Fundamental of Accounting, Fundamental of Laws and ethics, Fundamentals of Business Mathematics & statistics. The exam is conducted twice a year so one doesn’t have to wait for a longer period to complete the course. The sub-topics that are included in each paper are as mentioned below:

Paper 1- Fundamentals of Economics and Management: Basic concepts of Economics, Forms of Market, national income, Money, Banking, Evolution of Management inputs, Management process, group dynamics & organizational conflicts, decision-making-types of decisions, decision-making process.

Paper 2- Fundamentals of Financial Accounting: Accounting Process, Banking Reconciliation statements, Accounting for depreciation, preparation of final accounts, accounting for special transactions, Fundamentals of cost accounting, fundamentals of management accounting

Paper 3- Fundamentals of Laws and ethics: Fundamentals of commercial and industrial laws, fundamentals of ethics, fundamentals of business mathematics and statistics.

Paper 4- Fundamentals of Business Mathematics and statistics: Arithmetic, algebra, Calculus, Statistical representation of data, measures of central tendency and dispersion, correlation, and regression, index numbers, Time series analysis, theoretical disruption.

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The CMA exam pattern is completely based on keeping the CMA syllabus on the mind and hence the questionnaires are prepared based on it. The paper contains 100 multiple choice questions and each of them carries 1 mark which becomes a total of 100 marks. There is no negative marking for wrong answers so always answer all questions even if you have the slightest guess about it.

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