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 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:
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Topics as per the CMA syllabus |
Brief Details |
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1. The Companies Act, 2013 – rules, regulations prescribed there under with special reference to: |
(a) Company Formation and Conversion |
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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:
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Topics as per CMA syllabus |
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3. SEBI Laws and Regulations |
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4. The Competition Act, 2002 |
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5. Foreign Exchange Management Act, 1999 |
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6. Laws related to Banking Sector |
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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:
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Topics as per CMA syllabus |
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8. Corporate Governance |
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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:
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Topics as per CMA syllabus |
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1. Investment Decisions, Project Planning and Control |
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2. Evaluation of Risky Proposals for Investment decisions |
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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:
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Topics as per CMA syllabus |
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4. Institutions in Financial Markets |
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5. Instruments in Financial Market |
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6. Capital Markets |
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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:
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Topics as per CMA syllabus |
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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:
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Topics as per CMA syllabus |
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9. Financial Risks |
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10. Financial Derivatives – Instruments for Risk Management |
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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:
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Topics as per the CMA syllabus |
Brief Details |
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1. Cost Management |
(a) Developments in Cost Management |
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:
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Topics as per CMA syllabus |
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2. Decision Making Techniques |
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3. Standard Costing in Profit Planning |
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4. Activity Based Cost Management – JIT and ERP |
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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:
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Topics as per the CMA syllabus |
Brief Details |
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6. Application of Operation Research and Statistical Tools in Strategic Decision Making |
(a) Learning Curve |
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:
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Topics as per CMA syllabus |
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1. Assessment of income and Computation of tax liability of Various Entities |
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2. Tax Management, Return and Assessment Procedure |
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3. Grievance Redressal |
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4. Penalties and Prosecutions |
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5. Business Restructuring |
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6. Different aspect of Tax planning |
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7. CBDT & Other Authorities |
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8. E-commerce Transaction and liability in special cases |
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9. Income Computation and Disclosure Standards (ICDS) |
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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:
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Topics as per CMA syllabus |
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11. Double Taxation and Avoidance Agreements (DTAA) [Sec. 90. 90A and 91] |
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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:
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Topics as per the CMA syllabus |
Brief Details |
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1. Accounting Standards |
(a) Generally Accepted Accounting Principles in India |
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:
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Topics as per the CMA syllabus |
Brief Details |
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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 |
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:
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Topics as per CMA syllabus |
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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:
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Topics as per CMA syllabus |
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4. Recent trends in Financial Reporting |
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5. Valuation, Accounting and Reporting of Financial Instruments and others |
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6. Share Based payments transactions (Ind AS) |
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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:
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Topics as per CMA syllabus |
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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:
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Topics as per CMA syllabus |
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1. Goods and Services Tax Act & Rules (50 marks) |
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2. Customs Law (20 marks) |
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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:
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Topics as per CMA syllabus |
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1. Nature, Scope, utility and Advantages of Cost Audit |
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2. Companies (Cost Records & Audit) Rules, 2014 |
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3. Professional Ethics, Misconduct, Offences and Penalties |
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4. Cost Accounting Standards |
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5. Cost Auditing and Assurance Standards |
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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:
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Topics as per CMA syllabus |
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7. Management Reporting issues under Cost Audit |
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8. Management Audit – Meaning, Nature, Scope etc. |
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9. Energy Audit, Efficiency Audit, Propriety Audit and System Audit |
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10. Evaluation of Corporate Image – Corporate Development Audit |
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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:
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Topics as per CMA syllabus |
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12. Concept of Internal Audit |
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13. Provisions of Internal Audit under Companies Act, 2013 |
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14. Audit Planning, Audit Programme, Audit working papers |
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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:
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Topics as per CMA syllabus |
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1. Conceptual Framework of Performance Management |
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2. Performance Evaluation & Improvement Tools |
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3. Economic efficiency of the firm – Performance analysis |
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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:
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Topics as per CMA syllabus |
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5. Business Valuation Basics |
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6. Valuation in Mergers and Acquisitions |
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7. Fair Value in Accounting Measurement |
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8. Valuation of Intangibles |
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