CMA Final Syllabus 2016 for June 2017 & Dec 2017

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Get details of CMA Final Syllabus 2016 for June 2017 & Dec 2017. CMA is a profession with which have bright future. CMA is a professional certification for an advanced level of accounting and financial field of management. CMA is becoming the one of the greatest opportunity to build your future in a desired way.We are providing you the CMA Final syllabus 2016, which is the syllabus that has recently changed. The former syllabus is CMA Final 2012, whereas the new syllabus is the CMA Final 2016. we are providing the CMA Final syllabus 2016 for June 2017 and Dec 2017. CMA Final contains two groups which are sub divided into each of four subjects. The syllabus contents that we are providing will going to help you for the preparation of exams  in the months of June and December 2017.

CMA Final Syllabus 2016:

Group – I

Paper – 13 Corporate Laws & Compliance
Paper – 14 Strategic Financial Management
Paper – 15 Strategic Cost Management – Decision Making
Paper – 16 Direct Tax Laws and International Taxation

Group – II

Paper – 17 Corporate Financial Reporting
Paper – 18 Indirect Tax Laws & Practice
Paper – 19 Cost & Management Audit
Paper – 20 Strategic Performance Management and Business Valuation.

CMA final syllabus contains the above mentioned two groups and further classified each four subjects from each group.

CMA Final syllabus subject-wise weightage

GROUP I
Paper 13: Corporate Laws & Compliance

SECTION A: COMPANIES ACT – 50%
i. The Companies Act, 2013

SECTION B: OTHER CORPORATE LAWS – 30%
i. SEBI Laws and Regulations
ii. The Competition Act,2002 and its role in Corporate Governance
iii. Foreign Exchange Management Act,1999
iv. Laws related to Banking Sector
v. Laws related to Insurance Sector

SECTION C: CORPORATE GOVERNANCE – 20 %
i. Corporate Governance
ii. Social, Environmental and Economic Responsibilities of Business

 

Paper 14: Strategic Financial Management – 25%

Section A : Investment Decisions
i. Investment Decisions, Project Planning and Control
ii. Evaluation of Risky proposals for Investment decisions
iii. Leasing Decisions

Section B : Financial Markets and Institutions 20%
i. Institutions in Financial Markets
ii. Instruments in Financial Markets
iii. Capital Markets
iv. Commodity Exchange

Section C : Security Analysis and Portfolio Management 25%
i. Security Analysis & Portfolio Management

Section D : Financial Risk Management 30%
i. Financial Risks & Management
ii. Financial Derivatives – Instruments for Risk Management
iii. Financial Risk Management in International Operations

 

Paper 15: Strategic Cost Management – Decision Making
SECTION A: COST MANAGEMENT – 20%
i. Cost Management
SECTION B: STRATEGIC COST MANAGEMENT TOOLS AND TECHNIQUES – 50%
i. Decision Making techniques
ii. Standard Costing in Profit Planning
iii. Activity Based Cost Management – JIT and ERP
iv. Cost of Quality and Total Quality Management
SECTION C: STRATEGIC COST MANAGEMENT – APPLICATION OF STATISTICAL TECHNIQUES IN BUSINESS DECISIONS. – 30%
i. Application of Operation Research and Statistical Tools in Strategic Decision Making.

 

Paper 16: Direct Tax Laws and International Taxation

Section A : Advanced Direct Tax Laws – 50%
i. Return of Income & Assessment Procedure
ii. Assessment of Various Entities & Tax Planning
iii. Clubbing of Income
iv. Set-Off and Carry forward and Set-off of losses
v. Deduction in Computing Total Income
vi. Business Restructuring
vii. Administrative procedures under Direct Taxation
viii. Grievances Redressal Procedure
ix. Settlement of Cases
x. Black Money Act, 2015

Section B : International Taxation – 30%
i. Double Taxation Avoidance Agreements (DTAA)
ii. Transfer Pricing Issues

Section C : Tax Practice and Procedures – 20%
i. Case Study Analysis

 

GROUP II

PAPER 17: CORPORATE FINANCIAL REPORTING

Section A : GAAP and Accounting Standards 30%
i. Accounting Standards

Section B: Accounting of Business Combinations & Restructuring 20%
i. Accounting of Business Combinations & Restructuring

Section C : Consolidated Financial Statements 20%
i. Group Financial Statements

Section D: Developments in Financial Reporting 15%
i. Recent Trends in Financial Reporting
ii. Valuation, Accounting and Reporting of Financial Instruments and others
iii. Share based payments
iv. Reporting through XBRL (Extended Business Reporting Language)

Section E: Government Accounting in India 15%
i. Government Accounting Procedure and Standards

 

Paper 18: Indirect Tax Laws and Practice
Section A : Advanced Indirect Tax – Laws & Practice
i. Central Excise – 20%
ii. Customs law – 10%
iii. Service tax – 30%
iv. Foreign Trade Policy (with special reference to Tax Planning) – 10%
v. Central Sales Tax & Value Added Tax – 10%
Section B : Tax Practice and Procedures
i. Case study analysis – 20%

 

Paper-19: COST AND MANAGEMENT AUDIT
Section A: Cost Audit – 35%
i. Nature, Scope, utility and Advantages of Cost Audit
ii. Companies (Cost Records & Audit) Rules,2014
iii. Professional Ethics, Misconduct, Offences and Penalties
iv. Cost Accounting Standards
v. Cost Auditing and Assurance Standards
vi. Format of Cost Audit Report – XBRL – Salient Features
Section B: Management Audit – 15%
i. Management Reporting issues under Cost Audit
ii. Management Audit – Meaning, Nature, Scope etc
iii. Energy Audit, Efficiency Audit, Propriety Audit and Systems Audit
iv. Evaluation of Corporate Image – Corporate Development Audit
v. Impact of environmental pollution
Section C: Internal Audit, Operational Audit and other related issues – 25%
i. Concept of Internal Audit
ii. Provisions of Internal Audit under Companies Act, 2013
iii. Audit Planning, Audit Programme, Audit working papers
iv. Receivables Audit, Audit of services and local bodies
Section D: Case Study on Performance Analysis – 25%

 

Paper 20: Strategic Performance Management and Business Valuation
Section A : Strategic Performance Management – 50%
i. Conceptual Framework of Performance Management
ii. Performance Evaluation & Improvement Tools
iii. Economic efficiency of the firm— Impact analysis on Performance
iv. Enterprise Risk Management
Section B : Business Valuation – 50%
i. Business Valuation Basics
ii. Valuation in Mergers and Acquisitions
iii. Fair Value in Accounting Measurement
iv. Valuation of Intangibles

We have privided you CMA Final syllabus 2016 for june 2017 and for dec 2017 and also subject-wise contents along with their weightage.

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