CMA Final Syllabus for Dec 2021


CMA Final Syllabus for Dec 2021

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CMA Final Syllabus 2020 - The Institute of Cost Accountants of India has released the CMA Final 2020 syllabus on its official website.

 The Institute of Cost Accountants of India has issued the syllabus of CMA final 2020. The candidates must refer the syllabus of CMA final 2020, issued by the institute to cover all the topics to be asked in the CMA final exam 2020.

The syllabus of CMA final 2020 includes all the chapter – wise topics and their detail. The syllabus of CMA final 2020 is divided into eight papers. The papers are further divided into sub parts as per the syllabus of CMA final exam 2020. The candidates preparing for the CMA final exam 2020 must refer the syllabus to score good marks in the exam. 

All the chapters of the CMA final exam syllabus 2020 are provided in this article. The candidates are advised to prepare for the exam as per the sectional weightage given in the syllabus of CMA final exam 2020.

The ICMAI institute has issued the syllabus of CMA final exam 2020 on the official website. To get the complete details about the topics of CMA final exam syllabus 2020 read the complete article given below.

CMA Syllabus -  Final Study Material

  • Paper-13 Corporate Laws & Compliance 
  •  Paper-14 Strategic Financial Management (SFM) 
  •  Paper-15 Strategic Cost Management - Decision making 
  •  Paper-16 Direct Tax Laws and International Taxation 
  •  Paper-17 Corporate Financial Reporting Revised August
  • Paper-18 Indirect Tax Laws and Practice (Including Customs Act) 
  •  Paper-19 Cost and Management Audit August Edition
  • Paper-20 Strategic Performance Management and Business Valuation 

CMA Final Syllabus 2020: Chapter-wise topics by examonline.org

The topics covered under the syllabus of CMA final exam 2020 are as given below: 

Paper – 13: Corporate Laws and Compliance 

The topics covered under the syllabus of Corporate Laws and Compliance as per the CMA final syllabus 2020 are as given below: 

Section – A: Companies Act 2013 (60 Marks)

As per the syllabus of CMA final 2020, the topics covered in the syllabus of Companies Act 2013 are as given below: 

Topics as per the CMA syllabus  

Brief Details 

1. The Companies Act, 2013 – rules, regulations prescribed there under with special reference to:

(a) Company Formation and Conversion
(b) Investment and Loans
(c) Dividends
(d) Accounts and Audit
(e) Board of Directors & Managerial Personnel
(f) Board Meetings and Procedures
(g) Inspection, Inquiry and Investigation
(h) Compromises, arrangements and amalgamations
(j) Revival and Rehabilitation of Sick Industrial Companies
(k) Corporate winding up and dissolution
(l) Companies Incorporated outside India
(m) Offences and Penalties
(n) National Company Law Tribunal and Special Courts Insolvency and Bankruptcy Code, 2016 (Annexure – I)

2. Insolvency and Bankruptcy Code, 2016

 

Section – B: Other Corporate Laws (25 Marks)

As per the syllabus of CMA final 2020, the topics covered in the syllabus of Other Corporate Laws are as given below: 

Topics as per CMA syllabus

3. SEBI Laws and Regulations

4. The Competition Act, 2002

5. Foreign Exchange Management Act, 1999

6. Laws related to Banking Sector

7. Laws related to Insurance Sector

Section – C: Corporate Governance (15 Marks)

As per the syllabus of CMA final 2020, the topics covered in the syllabus of Corporate Governance are as given below: 

Topics as per CMA syllabus

8. Corporate Governance

9. Social, Environmental and Economic Responsibilities of Business.

Paper – 14: Strategic Financial Management (SFM)

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The topics covered under the syllabus of Strategic Financial Management (SFM) as per the CMA final syllabus 2020 are as given below: 

Section – A: Investment Decisions (25 Marks)

As per the syllabus of CMA final 2020, the topics covered in the syllabus of Investment Decisions are as given below: 

Topics as per CMA syllabus

1. Investment Decisions, Project Planning and Control

2. Evaluation of Risky Proposals for Investment decisions

3. Leasing Decisions

Section – B: Financial Markets and Institutions (20 Marks)

As per the syllabus of CMA final 2020, the topics covered in the syllabus of Financial Markets and Institutions are as given below: 

Topics as per CMA syllabus

4. Institutions in Financial Markets

5. Instruments in Financial Market

6. Capital Markets

7. Commodity Exchange

Section – C: Security Analysis and Portfolio Management (25 Marks)

As per the syllabus of CMA final 2020, the topics covered in the syllabus of Security Analysis and Portfolio Management are as given below: 

Topics as per CMA syllabus

8. Security Analysis & Portfolio Management including Equity Research

Section – D: Financial Risk Management (30 Marks)

As per the syllabus of CMA final 2020, the topics covered in the syllabus of Financial Risk Management are as given below: 

Topics as per CMA syllabus

9. Financial Risks

10. Financial Derivatives – Instruments for Risk Management

11. Financial Risk Management in International Operations

Paper – 15: Strategic Cost Management – Decision Making (SCMD)

The topics covered under the syllabus of Strategic Cost Management – Decision Making (SCMD) as per the CMA final syllabus 2020 are as given below: 

Section – A: Cost Management (20 Marks)

As per the syllabus of CMA final 2020, the topics covered in the syllabus of Cost Management are as given below: 

Topics as per the CMA syllabus  

Brief Details 

1. Cost Management

(a) Developments in Cost Management
(b) Cost Control and Cost Reduction – Basics, Process, Methods and Techniques of Cost Reduction program.

Section – B: Strategic Cost Management Tools and Techniques (50 Marks)

As per the syllabus of CMA final 2020, the topics covered in the syllabus of Strategic Cost Management Tools and Techniques are as given below: 

Topics as per CMA syllabus

2. Decision Making Techniques

3. Standard Costing in Profit Planning

4. Activity Based Cost Management – JIT and ERP

5. Cost of Quality and Total Quality Management

Section – C: Strategic Cost Management – Application of Statistical Techniques in Business Decisions (30 Marks)

As per the syllabus of CMA final 2020, the topics covered in the syllabus of Strategic Cost Management – Application of Statistical Techniques in Business Decisions are as given below: 

Topics as per the CMA syllabus  

Brief Details 

6. Application of Operation Research and Statistical Tools in Strategic Decision Making

(a) Learning Curve
(b) Linear Programming (Formulation only)
(c) Assignment
(d) Transportation
(e) Simulation
(f) Network Analysis – CPM / PERT

Paper – 16: Direct Tax Laws and International Taxation (DTI)

The topics covered under the syllabus of Direct Tax Laws and International Taxation (DTI) as per the CMA final syllabus 2020 are as given below: 

Section – A: Advanced Direct Tax Laws (50 Marks)

As per the syllabus of CMA final 2020, the topics covered in the syllabus of Advanced Direct Tax Laws are as given below: 

Topics as per CMA syllabus

1. Assessment of income and Computation of tax liability of Various Entities

2. Tax Management, Return and Assessment Procedure

3. Grievance Redressal

4. Penalties and Prosecutions

5. Business Restructuring

6. Different aspect of Tax planning

7. CBDT & Other Authorities

8. E-commerce Transaction and liability in special cases

9. Income Computation and Disclosure Standards (ICDS)

10. Black Money Act. 2015

Section – B: International Taxation (30 Marks)

As per the syllabus of CMA final 2020, the topics covered in the syllabus of International Taxation are as given below: 

Topics as per CMA syllabus

11. Double Taxation and Avoidance Agreements (DTAA) [Sec. 90. 90A and 91]

12. Transfer Pricing

Section C: Case Study Analysis (20 Marks)

Paper – 17: Corporate Financial Reporting (CFR)

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The topics covered under the syllabus of Corporate Financial Reporting (CFR) as per the CMA final syllabus 2020 are as given below: 

Section – A: GAAP And Accounting Standards (20 Marks)

As per the syllabus of CMA final 2020, the topics covered in the syllabus of GAAP And Accounting Standards are as given below: 

Topics as per the CMA syllabus  

Brief Details 

1. Accounting Standards

(a) Generally Accepted Accounting Principles in India
(b) Overview of Accounting Standards (AS)
(c) International Financial Reporting Standards(d) Over View of Ind AS

Section – B: Accounting of Business Combinations & Restructuring (20 Marks)

As per the syllabus of CMA final 2020, the topics covered in the syllabus of Accounting of Business Combinations & Restructuring are as given below: 

Topics as per the CMA syllabus  

Brief Details 

2. Accounting of Business Combinations & Restructuring (as per Ind AS)

(a) Relevant Terms, Types of merger, methods of accounting, treatment of Goodwill arising on merger, Purchase consideration and settlement
(b) Accounting in books of vendor / transferor and transferee
(c) Accounting for investment in subsidiary
(d) Accounting for Mergers / Acquisitions (including chain holdings, cross holdings, multiple holdings)
(e) Corporate Financial restructuring, Reconstruction Schemes, De – merger, Reverse merger
(f) Notes to Accounts & related disclosures under amalgamation

Section – C: Consolidated Financial Statements (20 Marks)

As per the syllabus of CMA final 2020, the topics covered in the syllabus of Consolidated Financial Statements are as given below: 

Topics as per CMA syllabus

3. Group Financial Statements

Section – D: Developments in Financial Reporting and Other Item of Reporting (25 Marks)

As per the syllabus of CMA final 2020, the topics covered in the syllabus of Developments in Financial Reporting and Other Item of Reporting are as given below: 

Topics as per CMA syllabus

4. Recent trends in Financial Reporting

5. Valuation, Accounting and Reporting of Financial Instruments and others

6. Share Based payments transactions (Ind AS)

7. Reporting Through XBRL (Extended Business Reporting Language)

Section – E: Government Accounting in India (15 Marks)

As per the syllabus of CMA final 2020, the topics covered in the syllabus of Government Accounting in India are as given below: 

Topics as per CMA syllabus

8. Government Accounting

Paper – 18: Indirect Tax Laws and Practice

The topics covered under the syllabus of Indirect Tax Laws and Practice as per the CMA final syllabus 2020 are as given below: 

Section – A: Advanced Indirect Tax and Practice (80 Marks)

As per the syllabus of CMA final 2020, the topics covered in the syllabus of Advanced Indirect Tax and Practice are as given below: 

Topics as per CMA syllabus

1. Goods and Services Tax Act & Rules (50 marks)

2. Customs Law (20 marks)

3. Foreign Trade Policy (10 marks)

Section – B: Tax Practice and Procedures (20 Marks)

As per the syllabus of CMA final 2020, the syllabus of Tax Practice and Procedures covers all the Case Study Analysis under the provided laws. 

Paper 19: Cost and Management Audit (CMAD)

The topics covered under the syllabus of Cost and Management Audit (CMAD) as per the CMA final syllabus 2020 are as given below:

Section – A: Cost Audit (35 Marks)

As per the syllabus of CMA final 2020, the topics covered in the syllabus of Cost Audit are as given below: 

Topics as per CMA syllabus

1. Nature, Scope, utility and Advantages of Cost Audit

2. Companies (Cost Records & Audit) Rules, 2014

3. Professional Ethics, Misconduct, Offences and Penalties

4. Cost Accounting Standards

5. Cost Auditing and Assurance Standards

6. Format of Cost Audit Report – XBRL – Salient Features

Section – B: Management Audit (15 Marks)

As per the syllabus of CMA final 2020, the topics covered in the syllabus of Management Audit are as given below:

Topics as per CMA syllabus

7. Management Reporting issues under Cost Audit

8. Management Audit – Meaning, Nature, Scope etc.

9. Energy Audit, Efficiency Audit, Propriety Audit and System Audit

10. Evaluation of Corporate Image – Corporate Development Audit

11. Impact of environmental pollution

Section – C: Internal Audit, Operational Audit and other related issues (25 Marks)

As per the syllabus of CMA final 2020, the topics covered in the syllabus of Internal Audit, Operational Audit and other related issues are as given below:

Topics as per CMA syllabus

12. Concept of Internal Audit

13. Provisions of Internal Audit under Companies Act, 2013

14. Audit Planning, Audit Programme, Audit working papers

15. Receivables Audit, Audit of Services and Local Bodies

Section – D: Case Study on Performance Analysis (25 Marks)

Paper 20: Strategic Performance Management and Business Valuation (SPBV)

The topics covered under the syllabus of Strategic Performance Management and Business Valuation (SPBV) as per the ICMAI final syllabus 2020 are as given below: 

Section – A: Strategic Performance Management (50 Marks)

As per the syllabus of CMA final 2020, the topics covered in the syllabus of Strategic Performance Management are as given below:

Topics as per CMA syllabus

1. Conceptual Framework of Performance Management

2. Performance Evaluation & Improvement Tools

3. Economic efficiency of the firm – Performance analysis

4. Enterprise Risk Management

Section – B: Business Valuation (50 Marks)

As per the syllabus of CMA final 2020, the topics covered in the syllabus of Business Valuation are as given below:

Topics as per CMA syllabus

5. Business Valuation Basics 

6. Valuation in Mergers and Acquisitions

7. Fair Value in Accounting Measurement

8. Valuation of Intangibles

We hope that this information on CMA Final Syllabus has helped you. If you have any queries then you can ask us and we will answer you. Use the comment section below for any queries and comments.

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