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CMA Intermediate Exam Pattern 2021 - Check CMA Intermediate Exam Pattern, Marking Scheme & Exam Duration Here

CMA Intermediate Exam Pattern 2021 - Candidates who are preparing for CMA intermediate exams 2021 can check the CMA Intermediate Exam Pattern 2021 which is conducted by the Institute of Cost Accountants of India from the article. The CMA Intermediate 2021 Exam Pattern can be checked from the article which gives the Marking Scheme. By the CMA Intermediate Exam Pattern 2021, the CMA Intermediate Exam will consist of 4 papers each. More details about CMA Intermediate Exam Pattern 2021 are available in this article.

Bhavani Asok | Updated: Apr 15, 2021, 18:50 IST

CMA Intermediate Exam Pattern 2021 - Check CMA Intermediate Exam Pattern, Marking Scheme & Exam Duration Here

CMA Intermediate Exam Pattern 2021 - Check CMA Intermediate Exam Pattern, Marking Scheme & Exam Duration Here

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CMA Intermediate Exam Pattern 2021

Aspirants are advised to check the CMA Intermediate Exam Pattern 2021 carefully before preparing for the CMA Intermediate Examination and also CMA Intermediate Exam Pattern 2021 helps the candidates to Know the Type of Questions asked in the CMA Intermediate 2021, Exam Mode, Marking Scheme, Exam Duration. To know more about CMA Intermediate Exam Pattern 2021 detailed information, Latest Updates of CMA Intermediate 2021, Syllabus read this article thoroughly. Candidates will be able to see how the CMA Intermediate will be performed by looking at the exam pattern. The CMA Intermediate Exam Pattern 2021 provides a wealth of knowledge about the entrance exam, including the mode of examination, language, period, marking scheme, and more. Candidates studying for the CMA Intermediate 2021 exam should review the exam pattern so that they can prepare their study strategy accordingly.

Check CMA Intermediate Exam Pattern 2021

CMA Intermediate Exam Pattern 2021



Type of exam

Objective and descriptive

Marks per paper


Number of papers



3 hours per paper

Number of questions


Marking scheme

No negative marking

CMA Intermediate Exam Syllabus 2021

CMA intermediate syllabus 2021: Group 1

Paper 5: Financial Accounting (FAC)

Section A- Accounting – Basics

Fundamentals of Accounting


Accounting for Special Transactions

Section B- Preparation of Financial Statements

Preparation of Final Accounts of Profit Oriented organizations and Non-Profit Organizations


Partnership Accounts

Section C- Self Balancing of Ledgers, Royalties, Hire Purchase & Installment System, Branch &

Departmental Accounts

Self-Balancing Ledgers


Royalties, Hire-Purchase and Installment System

Branch and Departmental Accounts

Section D- Accounting in Computerised Environment and Standards

Overview of Computerised Accounting


Accounting Standards (Specified only)

Paper 6: Laws and Ethics

Section A- Commercial Laws

Laws of Contracts (Advanced level)


Laws relating to Sale of Goods (Advanced level)

Negotiable Instruments Act,1881 (Advanced Level)

Indian Partnership Act, 1932

Indian Partnership Act, 1932

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

Payment of Bonus Act, 1965

Minimum Wages Act, 1948

Payment of Wages Act, 1936

Pension Fund Regulatory and Development Authority Act, 2013

Section C- Corporate Law

Companies Act, 2013


Section D- Ethics

Business Ethics


Paper 7- Direct Taxation (DTX)

Section A- Income Tax Act Basics 10%

Introduction to Income Tax Act, 1961


Income is not part of Total Income

Section B- Head of Income, Computation of Total Income and Tax

Heads of Income and Computation of Total Income


Clubbing Provisions and the Set-off and Carry forward of Losses

Assessment of Income and tax liability of different people

Section C- Tax Management, Administrative Procedures and ICDS

TDS, TCS and Advance Tax


Administrative Procedures

Income Computation and Disclosure Standards – (ICDS)

Paper 8- Cost Accounting (CA)

Section A- Introduction to Cost Accounting

Cost Ascertainment – Elements of Cost


Cost Accounting Standards

Cost Bookkeeping

Methods of Costing


Cost Accounting Techniques

Marginal Costing


Standard Costing & Variance Analysis

Budget and Budgetary Control (simple problems only)

CMA intermediate syllabus 2021: Group 2

Paper 9- Operation Management & Strategic management (OMSM)

Section A- Operations Management (70%)

Operations Management – Introduction


Operations Planning

Designing of Operational Systems and Control


Production Planning and Control

Productivity Management and quality management

Project Management


Economics of Maintenance and spares management

Section B- Strategic Management

Strategic Management Introduction


Strategic Analysis and Strategic Planning

Formulation and Implementation of Strategy

Paper 10- Cost and Management Accounting, Financial Management

Section A- Cost, Management Accounting and Financial Management

Cost and Management Accounting – Introduction


Decision Making Tools

Budgeting and Budgetary Control

Standard Costing and Variance Analysis

Learning Curve

Section B- Financial Management

Introduction to Financial Management


Tools for Financial Analysis and Planning

Working Capital Management

Cost of Capital, Capital Structure Theories, Dividend Decisions

Capital Budgeting – Investment Decisions

Paper 11- Indirect Taxation (ITX)

Section A- Cannons of Taxations – Indirect Tax GST


Section B- Customs Laws

Basic Concepts


Types of Duties

Valuation under Customs

Import and Export Procedure

Customs Rules, 2017

Paper 12- Company Accounts and Audit (CAA)

Section A- Accounts of Joint Stock Companies (50%)

Accounting of Shares and Debentures


Presentation of Financial Statements

Cash Flow Statement

Section B- Auditing (50%)

Accounts of Banking, Electricity and Insurance Companies


Accounting Standards

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Tags: , Exam Pattern 2021, Exam Pattern, 2021 Exam Pattern, Exam Pattern of 2021

Exam Pattern 2021 - FAQ

1. What is exam duration for CMA Intermediate Exam 2021?

CMA Intermediate Exam 2021 is for 3 hours per paper

2. Who conducts CMA Intermediate Exam 2021?

CMA Intermediate Exam 2021 is conducted by Institute of Cost Accountants of India

3. How will CMA exam 2021 be held?

CMA exam 2021 will be held by in centre-based or home-based online mode.

4. Is there negative marking in CMA exam 2021?

There is no negative marking in CMA exam 2021.

5. How many papers are in CMA exam 2021?

CMA exam 2021 contains 4 papers.

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