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Cost And Management Accountant - Intermediate

Cost And Management Accountant  >  Cost And Management Accountant - Intermediate

  • IMCI Cost And Management Accountant - Intermediate

Subjects

GROUP - 1

Paper Subjects Marks *
Paper 1 Financial Accounting 100
Paper 2 Law & Ethics 100
Paper 3 Direct Taxation 100
Paper 4 Cost Accounting 100

* Passing criteria 40% in individual subjects and 50% in aggeregate of each group.


Paper Subjects Marks *
Paper 1 Financial Accounting 100

Section A: Accounting – Basics - 25 Marks
  • Chapter 1 Fundamentals of Accounting.
  • Chapter 2 Accounting for Special Transactions.
Section B: Preparation of Financial Statements - 40 Marks
  • Chapter 3 Preparation of Financial Statments of Profit Oriented Organizations
  • Chapter 4 Preparation of Financial Statments of Non-Profit Organizations.
  • Chapter 5 Preparation of Financial Statements from Incomplete Records.
  • Chapter 6 Partnership.
Section C: Self Balancing Ledgers, Royalties, Hire Purchase & Installment System, Branch & Departmental Accounts - 20 Marks
  • Chapter 7 Self Balancing Ledger.
  • Chapter 8 Royalties.
  • Chapter 9 Hire-Purchase and Installment System.
  • Chapter 10 Branch and Departmental Accounts.
Section D: Accounting in Computerised Environment and Accounting Standards - 15 Marks
  • Chapter 11 Computarised Accounting System.
  • Chapter 12 Accounting Standards.
Paper Subjects Marks *
Paper 2 Law & Ethics 100

Section A: Commercial Laws - 30 Marks
The Companies Act, 2013 - Sections 1 to 148
  • Chapter 1 Indian Contract Act, 1872.
  • Chapter 2 Sale of Goods Act, 1930.
  • Chapter 3 Negotiable Instruments Act, 1881.
  • Chapter 4 Indian Partnership Act, 1932.
  • Chapter 5 Limited Liability Partnership Act, 2008.
Section B: Industrial Laws - 25 Marks
  • Chapter 6 Factories Act, 1948.
  • Chapter 7 Payment of Gratuity Act, 1972.
  • Chapter 8 Employees Provident Fund and Miscellaneous Provisions Act, 1952.
  • Chapter 9 Employees State Insurance Act, 1948.
  • Chapter 10 Payment of Bonus Act, 1965.
  • Chapter 11 Minimum Wages Act, 1948.
  • Chapter 12 Payment of Wages Act, 1936.
  • Chapter 13 Pension Fund Regulatory and Development Authority Act, 2013.
Section C: Corporate Law - 35 Marks
  • Chapter 14 Companies Act, 2013.
Section D: Ethics - 10 Marks
  • Chapter 15 Business Ethics.
  • Chapter 16 Interpretation of Statutes.
Paper Subjects Marks *
Paper 3 Direct Taxation 100

Section A: Income Tax Act Basics - 10 Marks
  • Chapter 1 Basic Concepts.
  • Chapter 2 Residential Status.
  • Chapter 3 Agricultural Income
  • Chapter 4 Income, which do not form part of total Income.
Heads of Income and Computation of Total Income and Tax Liability - 70 Marks
  • Chapter 5 Income under Head Salaries.
  • Chapter 6 Income under Head House Property.
  • Chapter 7 Income under Head Profits and Gains of Business or Profession.
  • Chapter 8 Income under head Capital Gains.
  • Chapter 9 Income under Head Income from Other Sources.
  • Chapter 10 Income of Other Persons included in Assessees Total Income.
  • Chapter 11 Set Off and Carry forward of Losses.
  • Chapter 12 Deductions in Computing Total Income.
  • Chapter 13 Reliefs.
  • Chapter 14 Assessment of Various Persons.
Section C: Tax Management, Administration Procedure and ICDS - 20 Marks
  • Chapter 15 Tax Deducted at Sources (TDS).
  • Chapter 16 Tax Collection at Sources.
  • Chapter 17 Advance Tax.
  • Chapter 18 Return & PAN.
  • Chapter 19 Assessment Procedure.
  • Chapter 20 Income Computation and Disclosure Standards.
Paper Subjects Marks *
Paper 4 Cost Accounting 100

Section A: Introduction to Cost Accounting - 40 Marks
  • Chapter 1 Introduction to Cost Accounting.
  • Chapter 2 Cost Ascertainment - Elements of Cost.
  • Chapter 3 Cost Accounting Standards.
  • Chapter 4 Cost Book Keeping.
Section B: Methods of Costing - 30 Marks
  • Chapter 5 Methods of Costing.
Section C: Cost Accounting Techniques - 30 Marks
  • Chapter 6 Cost Accounting Techniques.

GROUP - 2

Paper Subjects Marks *
Paper 5 Operation Management & Strategic Management 100
Paper 6 Cost & Management Accounting and Financial Management 100
Paper 7 Indirect Taxation 100
Paper 8 Company Accounts & Audit 100

* Passing criteria 40% in individual subjects and 50% in aggeregate of each group.


Paper Subjects Marks *
Paper 5 Operation Management & Strategic Management 100
Section A: Operations Management - 70 Marks
  • Chapter 1 Operation Management – Introduction.
  • Chapter 2 Operations Planning.
  • Chapter 3 Designing of Operational System and Control.
  • Chapter 4 Production Planning and Control.
  • Chapter 5 Productivity Management and Quality Management.
  • Chapter 6 Project Management.
  • Chapter 7 Economics of Maintenance and Spares Management.
  • Chapter 8 Working Capital Management.
  • Chapter 9 Cost of Capital, Capital Structure Theories, Dividend Decisions and Leverage Analysis.
  • Chapter 10 Capital Budgeting - Investment Decision.
Paper Subjects Marks *
Paper 6 Cost & Management Accounting and Financial Management 100

Section A: Cost & Management Accounting - 50 Marks
  • Chapter 1 Cost and Management Accounting – Introduction.
  • Chapter 2 Decision Making Tools.
  • Chapter 3 Budgeting and Budgetary Control.
  • Chapter 4 Standard Costing and Variance Analysis.
  • Chapter 5 Learning Curve
Section B: Financial Management - 50 Marks
  • Chapter 6 Introduction to Financial Management.
  • Chapter 7 Tools for Financial Analysis and Planning.
  • Chapter 8 Working Capital Management.
  • Chapter 9 Cost of Capital, Capital Structure Theories, Dividend Decisions and Leverage Analysis.
  • Chapter 10 Capital Budgeting - Investment Decision.
Paper Subjects Marks *
Paper 7 Indirect Taxation 100

Section A: Canons of Taxation - Indirect Tax GST - 80 Marks
  • Chapter 1 Introduction.
  • Chapter 2 Levy and Collection of Tax.
  • Chapter 3 Time, Value and Place of Supply under GST.
  • Chapter 4 Input Tax Credit (ITC).
  • Chapter 5 Registration under GST.
  • Chapter 6 Tax Invoice, Credit and Debit Notes and Other Documents under GST.
  • Chapter 7 Accounts and Records under GST.
  • Chapter 8 Payment of Tax.
  • Chapter 9 TDS & TCS under GST.
  • Chapter 10 Returns under GST.
  • Chapter 11 Matching Concept under GST.
  • Chapter 12 Audit under GST.
  • Chapter 13 E-waybills under GST.
Section B: Customs Laws - 20 Marks
  • Chapter 1 Customs Law - Basic Concepts.
  • Chapter 2 Types of Duties.
  • Chapter 3 Valuation under Customs.
  • Chapter 4 Import & Export Procedures.
  • Chapter 5 Customs Rules, 2017.
Paper Subjects Marks *
Paper 8 Company Accounts & Audit 100

Section A - Accounts of Joint Stock Companies - 50 Marks
  • Chapter 1 Accounting of Shares and Debentures.
  • Chapter 2 Presentation of Financial Statements (As per Schedule III).
  • Chapter 3 Cash Flow Statement.
  • Chapter 4 Accounts of Banking, Electricity and Insurance Company.
  • Chapter 5 Accounting Standards.
Section B - Auditing - 50 Marks
  • Chapter 6 Auditing Concepts.
  • Chapter 7 Provision Relating to Audit under Companies Act.

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