Courses

Foundation Course

Admission to foundation couse

Students are eligible to seek admission/enrollment to the Foundation Course after qualifying Class X.

  • Passed Class X Eligible for enrollment in Foundation Course
  • Passed Class XII
  • Eligible to appear for foundation course examination
  • After qualifying the foundation examination. Eligible to get registered to the intermediate course

Eligible Criteria

  • A candidate should have passed Class 10 or equivalent from o recognized Board or institution;
             - or -
  • Passed the Senior Secondary School Examination under the 10+2 scheme of a recognized Board or an Examination recognized by the Central Government as equivalent hereto or has passed the Notional Diploma in Commerce Examination held by the All India Council for Technical Education or any State Board of Technical Education under the authority of the said All India Council, or the Diploma in Rural Service Examination conducted by the National Council of Higher Education.
  • Any Candidate who has passed the Foundation examination conducted by the institute of Company Secretaries of India will be exempted from Foundation Course & vice verso;
             - or -
  • Any Candidate who has passed the intermediate Examination (by whatever name called) conducted by the institute of Chartered Accountants of India will be exempted from Foundation Course. Similarly, any candidate who has passed the intermediate examination will be exempted from Common Proficiency Test (i.e. Entry level examination, by whatever name called) conducted by the institute of Chartered Accountants of India.
  • Candidacies who hove passed the qualifying examination for direct admission to intermediate. Course (Annexure VI) are exempted from / Foundation Course.

Procedure

  • Prospectus along with the Admission Form will be available at Regional Council offices, Chapters, Recognized Oral Coaching Centers (ROCCS) & CMA Support Centers.
  • A candidate seeking admission os o student should submit duly filled in Admission Form and identity Card (which ore available in the prospectus) to the concerned Regional Council/Chapter/ Recognized Oral Coaching Centers (ROCCS) CMA Support Centers.
  • Student from foreign countries should submit the forms to the Headquarters only.
  • Copies of document giving the proof of qualification and age ore also to be furnished.
  • Admission must be at least one hundred and fifty days prior to the commencement of such Examination.
  • A student will be issued on identification Number which will be valid for 3 (three) years along with the identity Card.
  • Students seeking Postal coaching should submit their respective Regional Councils.

Cut –Off Date for Admission To Foundation Course

For June term Examination For December term examination
31st December of previous calendar year. 30th June of the same calendar year.

 

Intermediate Course

Registration to Intermediate Course

Graduates or Foundation qualified candidate are eligible to take Registration to he intermediate Course of the Institute.

  • Admission to Foundation Course
    Eligible to appear in Foundation Course Examination
    Appeared and qualified in Foundation Course Examination
  • Graduate of any Discipline (excluding performing art, Music)/ qualified the foundation Examination conducted by the institute of company secretaries of India/qualified the intermediate examination (By whatever name called0 conducted by the institute of chartered Accountants of India eligible
  • Eligible to Registered to the intermediate course

 

Eligibility for Registration to Intermediate Course

  • Passed Senior Secondary School Examination I Higher Secondary Examination (10+2) and Foundation course of the institute of Cost Accountants of India or qualified the Foundation (Entry Level) Part I Examination of Certificate in Accounting Technicians (CAT) Course of the institute of Cost Accountants of India or Degree examination of any recognized University or equivalent in any subject other than music, dancing, photography, painting & sculpture and the likes.
  • Further a list of qualifying examinations for direct admission to intermediate course is given in Annexure II.
  • Provisional Registration: Candidates awaiting results of qualifying examinations may also apply for provisional admission.

Procedure for Registration

  • Prospectus along with the Registration Form will be available of Regional council Offices, Chapters and Recognized Oral Coaching Centers.
  • A candidate seeking registration os o student should submit duly filled in Registration Form and identity Card which are available with the prospectus to the respective Regional Council.
  • Student from foreign countries should submit the forms to the Headquarters only.
  • Copies of document giving the proof of qualification is to be furnished.
  • The student will be issued identity Card.
  • Registration fees : 500/ (This fee is port of the Amalgamated Fees). Fee structure is given in Annexure V.
  • Only in case of application for Registration not being accepted by the institute, Registration Fees may be refunded.
  • Registration must be of least six months prior to the month of Examination.

Cut –Off Date for Admission To Foundation Course

For June term Examination For December term examination
31st November of previous calendar year. 30th May of the same calendar year.

 

Final Course

Enrolment to Final Course

Intermediate qualified students are eligible to enroll to the Final Course of the institute.

  • Qualify in intermediate Course Examination (ie. In both Groups)
  • Eligible to enroll in Final Course

 

Procedure for enrolment to Final Course

  • Only the candidates who hove passed intermediate Examination of the institute of cost Accountants of India are eligible for admission to Final Course.
  • Copy of intermediate Pass Mark sheet is to be furnished along with the Admission Form.
  • Admission must be of least six months prior to the month of Examination.
  • Student from foreign countries should submit the forms to the Headquarters only.

LAST DATE FOR ENROLMENT TO FINAL COURSE

For June term examination For December term examination
30th November of previous calendar year 3lst Moy of the Some calendar year

 

Syllabus 2012

Aim of the Syllabus 2012

The Syllabus 2012 has been framed following the international Education Guidelines [IEG] of IFAC to gain advantages in the process of Mutual Recognition Agreement MRA) among different member countries of the world under GATS in WTO.

The aim of the syllabus :

  • To strengthen the knowledge base of the prospective members of CMA profession with the latest developments in the fields of management accounting in the globe.
  • To equip the embers with adequate practical training to enable them to understand different functional areas and their working in on organization and help it to make the system more efficient.
  • To cater to industries, both in manufacturing and service sector. the best quality service from cost and management accounting professionals.
  • To enhance competency level of cost and management accounting professionals at par with international level.‘

Structure of Syllabus 2012

Foundation Course is on Entry Level programme for non-graduate students.

Intermediate Course & Final Course comprises of sixteen subjects. These subjects provide balanced and comprehensive knowledge which is evenly distributed among four knowledge pillars.

A percentage weight age is shown amongst topics for all subjects. This is intended to provide better guidance to the students as to the spread of coverage of different topics in o subject. Moreover, this will be useful for examination system to rationally evaluate he knowledge of students in different topics in o subject.

Foundation Course

Paper 1 : Fundamentals of Economics and Management (FEM)
Paper 2 : Fundamentals Accounting (FOA)
Paper 3 : Fundamentals of Laws and Ethics (FLE)
Paper 4 : Fundamentals of Business Mathematics and statistics (FBMS)

Intermediate Course

Group I
Paper 5 : Financial Accounting (FAC)
Paper 6 : Laws, Ethics and Governance (LEG)
Paper 7 : Direct Taxation (DTX)
Paper 8 : Cost Accounting and Financial Management (CAFM)

Group II
Paper 9 : Operation Management and information System (OMS)
Paper 10 : Cost & Management Accountancy (CMA)
Paper 11 : Indirect Taxation (ITX)
Paper 12 : Company Accounts and Audit (CCA)

Final Course

Group III
Paper 13 : Corporate Laws and Compliance (CLS)
Paper 14 : Advanced Financial Management (AFM)
Paper 15 : Business Strategy & Strategic Cost Management (BSCM)
Paper 16 : Tax MANAGEMNET & Practice (TMP)

Group IV
Paper 17 : Strategic Performance Management (SPM)
Paper 18 : Corporate Financial Reporting (CFR)
Paper 19 : Cost and Management Audit (CMAD)
Paper 20 : Financial Analysis & Business Valuation (FABV)

Standard of Pass

  • A Candidate of foundation examination shall be declared to have passed in the examination, if he secures minimum 40% marks in each paper and on aggregate of 50% of total marks.
  • Pass in a Group in intermediate / Final Examination: A Candidate shall be declared to have passed in a group of on examination, if he secures minimum 40% marks in each paper of the group and on aggregate of 50% of total marks of non-exempted papers of that group.
  • A Candidate will be declared passed in on examination if he passes all groups in that examination.
  • A Candidate who has passed the examination obtaining 70% marks of total marks of all papers of intermediate or Final examination at one sitting . shall be deemed to have passed the examination with distinction.
  • Exemption: lf a Candidate is unsuccessful in passing o group but secures 60% or more in any paper or papers, he shall be exempted n the paper from appearing in subsequent examination. For calculation of aggregated in the subsequent examination of the group, the marks in each of the exempted papers will be reckoned as 50.
  • Carry Forward of marks: If a Candidate is unsuccessful in passing group but secures 60% or more in any paper and minimum 40% marks in each of the remaining papers of the group, he shall be exempted in that paper from appearing in subsequent examination and allowed the benefit of carry forward of actual marks of that paper in his subsequent examination of the group.
  • The benefit of exemption or carry forward of marks mentioned above, shall automatically cease if a candidate, on his own, appears in any examination for such exempted paper(s) .
    The benefit of exemption or carry forward of marks mentioned above is not available in Foundation Examination.
  • obtains at least 40 percent marks in each paper appeared; and also obtains at least 50 percent marks in aggregate, taking both the groups together shall be declared to have qualified Intermediate Course or Final Course, as the case may be.

Contact Us

Contact Us

The Institute of Cost Accountants of India
Kottayam Chapter
Reliable Buildings
K K Road, Kottayam - 686 001.
Read more

Photo Gallery


Scroll To Top