If you are a PUC pass-out looking to build a career in management accounting, the CMA (Cost and Management Accountant) course is one of the best professional path you can take. The CMA Intermediate (CMA Inter) syllabus for 2025 has been updated to match the latest industry standards, so students get in-depth knowledge of cost management, financial analysis, taxation and corporate laws.
In this blog we will cover everything you need to know about the CMA Inter Syllabus 2025, including the subject structure, topics covered and study strategy to crack the exam.
What is CMA Inter?
CMA Inter is the second level of the CMA India course, conducted by the Institute of Cost Accountants of India (ICMAI). It is meant for students who have completed CMA Foundation or have a eligible degree qualification.
Eligibility for CMA Inter 2025
To register in CMA Inter 2025, you must meet one of the following criteria: Completed CMA Foundation from ICMAI PUC (Pre-University Course) + a recognized degree (Any Bachelor’s Degree) , Qualified CAT (CMA) or ICSI Foundation Passed CA Foundation from ICAI
CMA Inter Syllabus 2025 – Subjects & Exam Structure
The CMA Inter syllabus consists of two groups (Group I & Group II), each containing four papers. You need to clear both the groups to move to CMA Final level.
CMA Inter 2025 Subjects (Group-Wise Breakdown)
Group | Paper No. | Subject | Marks |
Group I | Paper 5 | Financial Accounting | 100 |
Paper 6 | Laws & Ethics | 100 | |
Paper 7 | Direct Taxation | 100 | |
Paper 8 | Cost Accounting | 100 | |
Group II | Paper 9 | Operations Management & Strategic Management | 100 |
Paper 10 | Corporate Accounting & Auditing | 100 | |
Paper 11 | Indirect Taxation | 100 | |
Paper 12 | Management Accounting | 100 |
Detailed Syllabus for CMA Inter 2025
Group I – Core Accounting & Taxation
Paper 5: Financial Accounting
Accounting Principles & Standards
Preparation of Financial Statements
Partnership Accounts
Company Accounts
Accounting for Non-Profit Organizations
Paper 6: Laws & Ethics
Indian Contract Act
Sale of Goods Act
Companies Act, 2013
Business Ethics & Governance
Consumer Protection Laws
Paper 7: Direct Taxation
Basics of Income Tax
Computation of Total Income
Tax Planning & Management
Deductions & Exemptions
Filing of Tax Returns
Paper 8: Cost Accounting
Material, Labor & Overhead Costing
Marginal & Standard Costing
Cost Accounting Systems
Cost Control Techniques
Group II – Advanced Management & Taxation Paper 9: Operations & Strategic Management
Business Process Reengineering
Supply Chain Management
Market Analysis & Competitive Strategy
Strategic Planning & Implementation
Paper 10: Corporate Accounting & Auditing
Advanced Corporate Accounts
Cash Flow & Fund Flow Analysis
Auditing Standards & Procedures
Corporate Governance
Paper 11: Indirect Taxation
GST (Goods & Services Tax) Framework
Customs Duty & Import-Export Taxation
Input Tax Credit
Tax Compliance & Returns
Paper 12: Management Accounting
Budgeting & Forecasting
Variance Analysis
Performance Manage
Investment & Capital Budgeting
CMA Inter Exam Pattern 2025 The CMA Inter exams will be conducted in offline mode (pen-paper format) with a mix of objective-type and descriptive questions.
Total Papers: 8 (4 in Group I + 4 in Group II)
Duration per Paper: 3 Hours Total
Marks per Paper: 100Passing
Criteria: Minimum 40% marks in each subject and an aggregate of 50% in the group.
How can someone get ready for CMA Inter 2025?
To pass the CMA Intermediate exam, you need to organize well, manage your time, and understand concepts .
Here's a step-by-step study plan: 2025 CMA Intermediate Study Plan
Step 1: Check out last year's papers and syllabus to get a good idea of the test format.
Step 2: Study each subject every day on a fixed schedule.
Step 3: Use ICMAI Study Materials; stick to official books and practice guides.
Step 4: Review ; set aside time each week to go over what you've learned.
Step 5: Try mock tests—Before the exam do full-length practice tests to get used to timed questions and working under pressure.
ALSO READ OUR BLOGS - Complete Guide to CMA Certification: India vs USA vs UAE 2025.
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Experienced CMA Faculty for in-depth learning
Structured Study Materials & Mock Tests
Flexible Learning Modes – Classroom, Online, & Recorded Lectures
Personalized Mentorship & Doubt-Solving Sessions
Placement Support & Career Guidance
Enroll today & start your journey toward becoming a CMA! FAQ 1. Can I pass CMA Inter in the first attempt?
Yes! With proper planning, coaching, and consistent practice, you can clear CMA Inter in the first attempt. Enrolling in a structured coaching program like TheCMAGuy can significantly improve your chances. 2. What is the last date to register for CMA Inter 2025? The registration deadlines depend on the exam session:
For June 2025 Attempt – Register by January 31, 2025
For December 2025 Attempt – Register by July 31, 2025
3.Which are the toughest subjects in CMA Inter? The most challenging papers (based on student feedback) are:
Direct Taxation (Paper 7) – Complex tax laws & calculations.
Cost Accounting (Paper 8) – Advanced costing concepts.
Corporate Accounting & Auditing (Paper 10) – Requires deep accounting knowledge.
4 How can I register for CMA Inter 2025?
You can register online through the official ICMAI website (icmai.in) by filling out the application form and submitting the required documents.
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