CMA Intermediate – Second Group Books to Refer

CMA intermediate consist of eight papers divided into two groups. Group two consist of Operations Management & Strategic Management, Cost & Management Accounting and Financial Management, Indirect Taxation, Company Accounts and Audit.

Group 2

PAPER – 9: OPERATIONS MANAGEMENT & STRATEGIC MANAGEMENT

Syllabus

Section – A: Operations Management
Operation Management Introduction – Operations Planning – Designing of operational systems and control – Production planning and Control – Productivity Management and Quality Management – Project Management – Economics of Maintenance and Spares Management
Section – B : Strategic Management
Strategic Management Introduction – Strategic Analysis and Strategic Planning – Formulation and Implementation of Strategy

Best Reference books for Operations Management & Strategic Management

  1. Study Material

 

PAPER 10: COST & MANAGEMENT ACCOUNTING AND FINANCIAL MANAGEMENT

Syllabus

Section A: Cost & Management Accounting
Cost and Management Accounting – Decision Making Tools – Budgeting and Budgetary Control – Standard Costing & Variance Analysis – Learning Curve
Section B: Financial Management
Introduction to Financial Management – Tools for Financial Analysis and Planning – Working capital Management – Cost of Capital, Capital Structure Theories, Dividend Decisions and Leverage Analysis – Capital Budgeting – Investment Decisions

best reference book for Cost & Management Accounting and Financial management

  1. Study Material
  2. Financial Management by M.Y.Khan and P.K.Jain – Buy Online

 

PAPER 11 : INDIRECT TAXATION

Syllabus

Canons of Taxation – Indirect Tax – GST – Customs Laws

Best reference books for indirect taxation

  1. Study Material
  2. Comprehensive Guide to Indirect Tax Laws by Bangar – Buy Onlinev

 

PAPER 12: COMPANY ACCOUNTS AND AUDIT

Syllabus

Section A : Accounts of Joint Stock Companies
Accounting of Shares and Debentures – Presentation of Financial Statements – Cash Flow Statement (AS 3) – Accounts of Banking, Electricity and Insurance Companies – Accounting Standards (AS – 11, 12, 15, 16, 17, 18 and 19)
Section B: Auditing
Auditing Concepts – Provision relating to Audit under Companies Act

Best reference books for Company accounts and audit

  1. Study Material

 

Students are advised to order latest edition

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