VISHESH KOTHARIEE ACADEMY
COST ACCOUNTANT
The CMA course is a professional certification offered by The Institute of Cost Accountants of India (ICMAI). It trains students to become experts in cost management, financial strategy, and business decision-making. CMAs play a vital role in planning, controlling, and optimizing business costs for sustainable growth.
ROADMAP TO CMA COURSE
1. CMA FOUNDATION
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Entry Requirement:
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Pass Class 10 and Class 12 (or equivalent).
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Register with ICMAI for CMA Foundation.
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Direct entry available for graduates to CMA Intermediate.
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Duration:
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Minimum 8 months of study after registration
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Subjects (4):
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Fundamentals of Business Laws and Business Communication
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Fundamentals of Financial and Cost Accounting
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Fundamentals of Business Mathematics and Statistics
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Fundamentals of Business Economics and Management
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Exam:
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June or December
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Eligibility for Next Level: Pass all four papers.
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2.CMA INTERMEDIATE​
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Duration:
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Minimum 10 months after registration
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Subjects (8):
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Group 1:
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Financial Accounting
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Laws, Ethics and Governance
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Direct Taxation
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Cost Accounting
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​Group 2:
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Operations Management & Strategic Management
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Cost & Management Accounting and Financial Management
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Indirect Taxation
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Company Accounts & Audit
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3.ARTICLESHIP​
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6 months minimum before Final exam attempt.
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Duration: 3 years (can start after Intermediate registration).
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Must be completed before applying for membership.
4.CMA FINAL LEVEL​
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Subjects (8):
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Group 1:
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Corporate Laws & Compliance
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Strategic Financial Management
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Strategic Cost Management – Decision Making
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Direct Tax Laws and International Taxation
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Group 4:
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Corporate Financial Reporting
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Indirect Tax Laws and Practice
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Cost & Management Audit
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Strategic Performance Management and Business Valuation
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