The Institute allows you to enter directly to its Intermediate Course under the following scenarios -
Candidates awaiting the results of degree examinations may also apply for provisional admission. Such students would be provided a time period of 18 (eighteen) months to convert from Provisional to Regular Status.
It is said that - “If you fail to plan well, you are planning to fail”. So, you need to plan your study timeline well in advance to crack the examination in one shot.
CMA Intermediate level comprises 8 subjects divided into Group I and Group II, each group having four subjects as mentioned below:
Group I:
Financial Accounting
Laws and Ethics
Direct Taxation
Cost Accounting
Group II:
Operations Management and Strategic Management
Cost and Management Accounting and Financial Management
Indirect Taxation
Company Accounts and Audit
Within what time should you register for the Examination?
Examination Term |
Last date of registration |
June term |
31st January of same year |
December term |
31st July of same year |
The Institute allows you to appear for one group or both groups at a time. It is always advisable to prepare for both groups at a time to pass your CMA Exam at the earliest. However, you may decide to appear for a single group due to time or any other constraints.
Appearing for both groups simultaneously increases the probability of clearing the examination due to the set-off benefit.
Say, your score is as follows:
If you appear in both groups, you will pass this exam due to the set-off effect. Whereas, if you have appeared in a single group at a time, you will pass in Group I (as the aggregate score is more than 50%) and you will have to re-appear for Group II (as the aggregate score is less than 50%)
Read More :
How to plan for CMA Inter for just passed CMA Foundation Students
The following table illustrates the detailed preparation time for the Intermediate exams in 3 cases-
- If you appear for Both Groups - A minimum of 10 months of study time required
- If you appear for Group I only - A minimum of 6 months of study time required
- If you appear for Group II only - A minimum of 6 months of study time required
Both Groups |
Only Group I |
Only Group II |
|
Preparation Time |
8 months |
4 months |
4 months |
Revision Time |
2 months |
2 months |
2 months |
Number of classes per subject |
On average 70 classes of 2.5 hours each per subject |
On average 70 classes of 2.5 hours each per subject |
On average 70 classes of 2.5 hours each per subject |
Total number of hours to be studied per subject |
70 classes x 2.5 hours x 8 subjects = 1400 hours |
70 classes x 2.5 hours x 4 subjects = 700 hours |
70 classes x 2.5 hours x 4 subjects = 700 hours |
Average Study Hours per day |
1400 / 8 months / 25 days per month = 7 hours/day |
700 / 4 months / 25 days per month = 7 hours/day |
700 / 4 months / 25 days per month = 7 hours/day |
Number of classes to be done each day |
7 hours / 2.5 = 3 classes approx |
7 hours / 2.5 = 3 classes approx |
7 hours / 2.5 = 3 classes approx |
Please Note:
Days -Time Slots |
Morning |
Afternoon |
Evening |
Monday |
Cost Accounting |
Sub 1 - Direct Taxation Sub 2 - Indirect Taxation |
Law |
Tuesday |
Sub 1 - Direct Taxation Sub 2 - Indirect Taxation |
Sub 1- Financial Accounting Sub 2 - Company Accounts |
Law |
Wednesday |
Cost Accounting |
Sub 1- Financial Accounting Sub 2 - Company Accounts |
Sub 1 - Financial Management Sub 2 - Cost Gr 2 |
Thursday |
Sub 1 - Direct Taxation Sub 2 - Indirect Taxation |
Sub 1- Financial Accounting Sub 2 - Company Accounts |
Sub 1 - Financial Management Sub 2 - Cost Gr 2 |
Friday |
Cost Accounting |
Sub 1- Financial Accounting Sub 2 - Company Accounts |
OM-SM |
Saturday |
Sub 1 - Direct Taxation Sub 2 - Indirect Taxation |
OM-SM |
Audit |
Sunday |
Sub 1 - Direct Taxation Sub 2 - Indirect Taxation |
Backlog and Revision |
Note:
Days-Time Slots |
Morning |
Afternoon |
Evening |
Monday |
Cost Accounting |
Financial Accounting |
Direct Taxation |
Tuesday |
Law |
Financial Accounting |
Direct Taxation |
Wednesday |
Cost Accounting |
Financial Accounting |
Direct Taxation |
Thursday |
Law |
Financial Accounting |
Direct Taxation |
Friday |
Cost Accounting |
Financial Accounting |
Law |
Saturday |
Cost Accounting |
Law |
Direct Taxation |
Sunday |
Backlog and Revision |
Note:
Days-Time Slots |
Morning |
Afternoon |
Evening |
Monday |
Financial Management |
Company Accounts |
Indirect Taxation |
Tuesday |
OM-SM |
Company Accounts |
Indirect Taxation |
Wednesday |
Financial Management |
Company Accounts |
Indirect Taxation |
Thursday |
OM-SM |
Cost Group 2 |
Indirect Taxation |
Friday |
Financial Management |
Cost Group 2 |
Audit |
Saturday |
OM-SM |
Cost Group 2 |
Audit |
Sunday |
Backlog and Revision |
Note:
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