The Cost and Management Accounting (CMA) course is offered by the Institute of Cost and Management Accountants of India (ICMAI) formerly known as Institute of Cost and Work Accountants of India (ICWA). The Foundation level is the entry-level exam that is the first step in the path to becoming a Cost and Management Accountant. CMA professionals are sought after in industries such as manufacturing, finance, and consulting, and they often work in roles like cost analysts, management accountants, and financial managers. Therefore, it is important for students to perform well in the foundation level exam.
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CMA or Cost and Management Accountant was formerly known as Cost and Work Accountant (CWA). There is no difference between CWA and CMA. The CMA course is a professional qualification that equips individuals with the skills and knowledge required to manage and control an organization’s costs, improve financial performance, and make informed business decisions. The course focuses on cost management, budgeting, financial analysis, internal controls, and strategic planning. There are three levels in completing the CMA course - CMA Foundation, Intermediate, and Final.
The course typically involves a series of exams, practical training, and sometimes a work experience component. Candidates must be registered with the Institute of Cost and Management Accountants of India (ICMAI) to appear for the exam. Candidates can register anytime throughout the year, but they must ensure to complete the registration at least 6 months prior to the exam date.
Candidates appearing for CMA foundation exam must fulfil the following eligibility criteria:
Age Limit: No age limit for candidates appearing for CMA foundation exam.
The CMA exam is usually conducted in offline mode. It is a pen and paper-based exam. The exam consists of four papers, and it includes questions in MCQ format.
Sl. No. | Subjects | Marks | Duration |
Paper 1 | Fundamentals of Business Laws and Communication | 100 | 120 mins |
Paper 2 | Fundamentals of Financial and Cost Accounting | 100 | 120 mins |
Paper 3 | Fundamentals of Business Mathematics and Statistics | 100 | 120 mins |
Paper 4 | Fundamentals of Business Economics and Management | 100 | 120 mins |
Exam Frequency: Twice a year, in the month of June and December
Medium: English
Passing Criteria: Candidates must obtain minimum 40% in each paper and an aggregate of 50% for all papers to pass the CMA foundation exam
The syllabus for the CMA Foundation exam is designed to give students a thorough understanding of basic concepts in accounting, economics, business law, and mathematics. The syllabus is as follows:
Sl. No. | Subjects | Topics |
1 | Fundamentals of Business Laws and Communication | Indian Contract Act (1872), Sale of Goods Act (1930), Negotiable Instruments Act (1881), Companies Act (2013), Business Letters and Reports, Interpersonal Communication and Modern Forms of Communication |
2 | Fundamentals of Financial and Cost Accounting | Accounting Principles and Concepts, Preparation of Financial Statements, Depreciation Accounting, Basic Concepts of Costing, Material Costing and Labour Costing |
3 | Fundamentals of Business Mathematics and Statistics | Arithmetic, Algebra, Calculus - Application in Business, Statistical Representation of Data, Measures of Central Tendency and Dispersion, Correlation and Regression, Probability, Index Numbers and Time Series |
4 | Fundamentals of Business Economics and Management | Basic concepts of Economics, Forms of Market, Money and Banking, Economic and Business Environment, Fundamentals of Management |
After successfully clearing the CMA Foundation exam, candidates can proceed to the CMA Intermediate level and eventually aim for the CMA Final level to complete the CMA course. Preparation, consistent study and practice are the keys to success in this competitive exam.
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