CMA Intermediate

The Intermediate level delves deeper into core accounting and management concepts. It builds upon the foundation laid in the previous level and prepares students for the advanced topics covered in the Final level.

Subjects

Business Laws and Ethics:
This paper covers various business laws, including the Companies Act, 2013, the Negotiable Instruments Act, 1881, the Indian Contract Act, 1872, and the Consumer Protection Act, 2019. It also covers ethical considerations in business decision-making.
Financial Accounting:
This paper focuses on advanced financial accounting concepts, including accounting for shares, debentures, mergers, amalgamations, foreign exchange transactions, and financial statement analysis.
Direct and Indirect Taxation:
This paper covers the Income Tax Act, 1961, and the Goods and Services Tax (GST) Act, 2017. It includes topics such as computation of income, tax deductions, tax exemptions, and GST provisions.
Cost Accounting:
This paper covers advanced cost accounting techniques, including standard costing, variance analysis, marginal costing, absorption costing, and activity-based costing.
Operations Management and Strategic Management:
This paper covers the principles of operations management, including production planning and control, inventory management, quality control, and supply chain management. It also covers strategic management concepts, such as strategic planning, strategy implementation, and competitive advantage.
Corporate Accounting and Auditing:
This paper covers accounting for joint stock companies, including accounting for shares, debentures, and dividends. It also covers auditing standards, audit procedures, and audit reports.
Financial Management and Business Data Analytics:
This paper covers financial management concepts, including capital budgeting, working capital management, financial risk management, and investment decisions. It also covers business data analytics techniques, such as data visualization, data mining, and predictive modeling.
Management Accounting:
This paper covers advanced management accounting techniques, including cost-volume-profit analysis, decision-making techniques, performance measurement, and budgeting.

It Solution

Eligibility Criteria

Passed 10+2 and the Foundation Course of ICMAI.

Graduation in any discipline other than Fine Arts.

Passed Foundation (Entry Level) Part I Examination of Certificate in Accounting Technicians (CAT) Course of ICMAI.

Candidates awaiting results can apply for provisional admission.

Registration Deadlines

For June Term Examination: Apply before January 31 of the same year.

For December Term Examination: Apply before July 31 of the same year.

Registration Process

Online Registration:

1. Visit the ICMAI Online Admission Portal.

2. Select the Intermediate Course and complete the registration form.

3. Upload the necessary documents.

4. Pay the requisite fee online.

Offline Registration:

1. Obtain the application form from the respective Regional Council or Chapter.

2. Submit the filled form along with relevant documents and fees to the Regional Council/Chapter.

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Required Documents

Attested copy of Matriculation (Class 10) Certificate.

Attested copy of 10+2 Certificate or Marks Statement.

Attested copy of the degree (if applicable).

Three passport-sized photographs (one pasted on the application form, one on the identity card, and one attached separately).