CMA Syllabus, Subjects, Inter, Foundation, Final, Study Material, Books

CMA Foundation Syllabus

CMA Foundation Syllabus: Subject Details 

• Fundamentals Of Business Laws And Business Communication (FBLC): The goal of combining business and law is to create a safe and functional working environment for everyone involved with the company, whether they control the company or work for those who control it. There are five basics to effective communication: Trust, clarity, language, relevance, and feedback. 
• Fundamentals Of Financial And Cost Accounting (FFCA): It focuses on the structure, form and meaning of degrees, Financial Statement User Roles Debit, Payable Systems, and Accounts Payable and Accounts Payable Transactions. Cost accounting evaluates the variable costs of each production step and B. lease costs. The cost principle records assets at their respective cash amounts.
• Fundamentals Of Business Mathematics And Statistics (FBMS): Business mathematics is used by commercial enterprises to record and control their business processes. Commercial organizations use mathematics for accounting, inventory management, marketing, sales forecasting, and financial analysis. Statistics and mathematics skills play an important role in helping executives understand important internal and external functions. This course introduces standard spreadsheets, simple averages, and distributions, as well as business forecasting techniques, decision-making models, and Excel tools.
• Fundamentals Of Business Economics And Management (FBEM): Business economics deals with business organizations and their functioning. It studies issues and challenges faced by companies and organizations in the economy. The basic skills and concepts required to run an organization are known as the foundations of business. A complete understanding of how the business works give a better understanding of how different business functions are related and how decisions affect the organization as a whole. 

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CMA Intermediate Syllabus

CMA Intermediate Syllabus: Subject Details 

• Business Laws And Ethics (BLE): Business ethics is an evolving subject. In general, there are about 12 ethical principles. Honesty, Fairness, Leadership, Honesty, Caring, Respect, Responsibility, Loyalty, Compliance, Transparency, and Environmental Care. Laws are rules formulated by governments to ensure social balance and the protection of citizens. Ethics are the standards developed by societies and organizations to determine what is right and what is wrong.
• Financial Accounting (FA): The ACCA Financial Accounting FA aims to develop not only technical proficiency in the application of double-entry bookkeeping techniques, including the preparation of basic financial statements but also knowledge and understanding of fundamental principles and concepts related to financial accounting. For example, an investor or sponsor should verify bank statements before expressing interest in working with the company. 
• Direct And Indirect Taxation (DITX): Direct taxes are levied on the taxpayer's income and profits. However, goods and services are subject to indirect taxes. Taxpayers pay indirect taxes to the state through intermediaries, which are indirectly remitted to the state. Examples of indirect taxes are sales tax, value-added tax and service tax. Examples of direct taxes are income tax, wealth tax, property tax and corporate income tax. 
• Cost Accounting (CA): Cost accounting is a form of managerial accounting, it captures a company's total cost of production by identifying the variable costs of each step of production and fixed costs, such as a lease expense. 
• Operations Management And Strategic Management (OMSM): Strategic management focuses on the future of the company and extends the business plan from three to five years. Operations management, however, focuses on more short-term ideas and implementation tactics. Executives using Operations Management can plan for the future of their company for up to a year. Strategic management is the process that works to find out where the company should go in the future.
• Corporate Accounting And Auditing (CAA): The branch of accounting responsible for preparing and consolidating a company's general ledger and financial statements is corporate accounting. Corporate accounting deals with the bookkeeping of a company's finances by a private accountant hired by the company. A corporate audit is a process by which a professional accountant or auditor examines a company's assets and finances to determine whether executives are reporting its earnings accurately.
• Financial Management And Business Data Analytics (FMDA): Financial data analysis refers to an in-depth analysis of a company's financial data to gain key insights into its financial health and implement necessary performance improvement measures. Data analytics helps improve business leadership by helping leaders assess the effectiveness of current workflows, analyze process outcomes, automate new workflows, and improve over time. 
• Management Accounting (MA): Management accounting, also known as managerial accounting, is a method of accounting that produces statements, reports, and documents that help management make better decisions related to an organization's performance. 

CMA Final Syllabus

CMA Final Syllabus: Subject Details 

• Corporate And Economic Laws (CEL): Economic law is a hypothesis Economic law and also a hypothesis. The laws of science are also based on certain hypotheses and derive certain results from them. Company law governs the rights, relationships, and conduct of individuals, companies, and businesses. 
• Strategic Financial Management (SFM): Strategic financial management is the process of managing company finances to achieve organizational goals. It is a management approach that combines financial tools and various techniques to create a strategic plan. The goal of strategic financial management is to generate profits for the company and ensure that the company achieves a return on investment. In other words, strategic financial management involves making financial decisions, developing financial plans, and establishing financial controls.
• Direct Tax Laws And International Taxation (DIT): Direct taxes are imposed by the country's highest tax authority on individuals and businesses. A direct tax is paid directly by the person to whom it is imposed. For example, taxpayers directly pay income taxes, wealth taxes, wealth taxes, and government gifts. International taxation is the branch of taxation that deals with tax rules applicable to two or more countries with foreign elements dealing with cross-border transactions
• Strategic Cost Management (SCM): Strategic cost management (SCM) is concerned with measuring and controlling costs and their alignment with business strategy. Cost and management accounting information thus developed helps managers understand and implement strategies, diagnose performance, and influence actions and decisions. The primary importance of strategic cost control lies in the ability to continuously improve the quality of products offered to customers.
• Cost And Management Audit (CMAD): A cost Audit is the comprehensive checking and examination of the correctness of the cost statements, data, records and systems. Management Audit is a complete examination of the company to appraise its policies, plans and structure of management, to ascertain its effectiveness. A cost audit is an inspection of cost records for the use of materials, labor, overhead, and other cost items associated with the manufacture of goods. Management audit, on the other hand, has a much larger scope and deals with the evaluation of all management functions within an enterprise.
• Corporate Financial Reporting (CFR): Financial reporting is a standard for providing stakeholders with an accurate representation of a company's finances, including revenues, expenses, profits, capital and cash flows, as a formal record that provides detailed insight into financial information. Corporate reporting includes publicly advertised and documented company communications. It is intended to provide interested outsiders with a complete picture of their performance and position.
• Indirect Tax Laws And Practice (ITLP): Indirect taxes are taxes that individuals levy on their consumption of goods and services. Indirect taxes are not directly levied on an individual's income. He must pay taxes in addition to the actual price of the goods or services purchased from the seller. Examples of indirect taxes are sales tax, excise tax, value-added tax and customs duty. Governments have tax laws that dictate who and what are subject to indirect taxes and how indirect taxes are paid.
• Strategic Performance Management And Business Valuation (SPMBV): Strategic performance management is a tried and tested formula for improving performance and achieving corporate goals. It balances ambitious goals with human-centricity to ensure employees reach their full potential by consistently pushing the organizational needle in the right direction. Business valuation is the process and set of steps for estimating the economic value of an owner's business interest. Here, financial market participants use various valuation techniques to determine the price they will pay or receive to make the sale of the company.
• Risk Management In Banking And Insurance (RMBI): Risk management in banking is theoretically defined as the logical development and execution of plans to deal with potential losses. Typically, the focus of risk management practices in the banking industry is to manage the risk of loss or exposure of a financial institution and protect the value of its assets. Risk measures the uncertainty an investor accepts to realize a return on investment. These include liquidity risk, sovereign risk, insurance risk, business risk and default risk. 
• Entrepreneurship And Startup (ENTS): Entrepreneurship refers to all new businesses, including those that are self-employed or have no intention of registering, whereas startups refer to new businesses that intend to grow beyond a single founder. A startup is a company in the early stages of its operation. Founders typically fund startups and may try to attract outside investment before launch. 

CMA Books