CMA Intermediate Chapter-Wise Weightage

Section A: 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

Section B: Industrial Laws

• Factories Act, 1948
• Payment of Gratuity Act, 1972
• Employees Provident Fund and Miscellaneous Provisions Act,
  1952
• Employees State Insurance Act, 1948
• The Code on Wages, 2019

Section C: Corporate Laws

• Companies Act, 2013

Section D: Business Ethics

• Business Ethics and Emotional Intelligence

Section A: Accounting Fundamentals

• Accounting Fundamentals

Section B: Accounting for Special Transactions

• Bills of Exchange, Consignment, Joint Venture

Section C: Preparation of Financial Statements

• Preparation of Final Accounts of Commercial Organisations, Not-for-Profit Organisations and from Incomplete Records

Section D: Partnership Accounting

• Partnership Accounting

Section E: Lease, Branch and Departmental Accounts etc.

• Lease Accounting 
• Branch (including Foreign Branch) and Departmental Accounts
• Insurance Claim for Loss of Stock and Loss of Profit
• Hire Purchase and Installment Sale Transactions

Section F: Accounting Standards

• Accounting Standards

Section A: Direct Taxation

• Basics of Income Tax Act
• Heads of Income
• Total Income and Tax Liability of Individuals & HUF

Section B: Indirect Taxation

• Concept of Indirect Taxes
• Goods and Services Tax (GST) Laws
• Customs Act & Rules

Section A: Introduction to Cost Accounting

• Introduction to Cost Accounting
• Cost Ascertainment – Elements of Cost
• Cost Accounting Standards (CAS 1 to CAS 24)
• Cost Book Keeping

Section B: Methods of Costing

• Methods of Costing

Section C: Cost Accounting Techniques

• Cost Accounting Techniques

Section A: Operations Management

• Introduction
• 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
• Economics of Maintenance and Spares Management

Section B: Strategic Management

• Introduction
• Strategic Analysis and Strategic Planning
• Formulation and Implementation of Strategy
• Digital Strategy

Section A: 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

Section B: Auditing

• Basic Concepts of Auditing
• Provisions Relating to Audit under Companies Act, 2013
• Auditing of Different Types of Undertakings

Section A: Financial Management

• Fundamentals of Financial Management
• Institutions and Instruments in Financial Markets
• Tools for Financial Analyses
• Sources of Finance and Cost of Capital
• Capital Budgeting
• Working Capital Management
• Financing Decisions of a Firm

Section B: Business Data Analytics

• Introduction to Data Science for Business Decision-making
• Data Processing, Organisation, Cleaning and Validation
• Data Presentation: Visualisation and Graphical Presentation
• Data Analysis and Modelling

Section A: Introduction to Management Accounting

• Introduction to Management Accounting

Section B: Activity Based Costing

• Activity Based Costing

Section C: Decision Making Tools

• Marginal Costing
• Applications of Marginal Costing in Short Term Decision Making
• Transfer Pricing

Section D: Standard Costing and Variance Analysis

• Standard Costing and Variance Analysis

Section E: Forecasting, Budgeting and Budgetary Control

• Forecasting, Budgeting and Budgetary Control

Section F: Divisional Performance Measurement

• Divisional Performance Measurement

Section G: Responsibility Accounting

• Responsibility Accounting

Section H: Decision Theory

• Decision Theory