CMA Foundation New Syllabus 2016 – Chapter Wise Details

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CMA Foundation New Curriculum 2016

P1 Principles of Economics & Management
P2 Basics of Accounting
P3 Principles of Laws and Ethics
P4 Basics of Organization Mathematics & Data

Paper 1: Basics of Economics & Management

Contents Weightage
Area A: Basics of Economics
1. Basic principles of Economics 25%
2. Kinds of Market 25%
3. Cash and Banking 10%
Section B: Basics of Management
4. Management Process 40%

Section A: Basics of Economics [50 Marks]

1. Basic Ideas of Economics– Micro & Macro Economics

  • ( a) The Fundamentals of Economics
  • ( b) Utility, Wealth, Production
  • ( c) Theory of Demand (meaning, determinants of demand, law of demand, elasticity of demandprice, income and cross elasticity) and Supply (significance, determinants, law of supply and elasticity of supply)
  • ( d) Stability
  • ( e) Theory of Production (significance, factors, laws of production- law of variable proportion, laws of returns to scale)
  • ( f) Expense of Production (concept of costs, short-run and long-run costs, typical and minimal costs, total, repaired and variable costs)

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2. Forms of Market

  • Pricing methods in different forms of markets

3. Cash and Banking

  • ( a) Definition of Cash, Types, Functions and Functions
  • ( b) Meaning, functions, utility, concepts of Banking
  • ( c) Industrial Banks, Central Bank
  • ( d) Measures of credit control and Money Market

Area B: Fundamentals of Management [50 Marks]

4 Management Process

  • ( a) Intro, preparation, arranging, staffing, leading, control, interaction, co-ordination
  • ( b) Concept of Power, Authority, Delegation of Authority, Responsibility, Accountability
  • ( c) Leadership & Inspiration– Idea & Theories
  • ( d) Decision-making– kinds of decisions, decision-making process.

Paper– 2: Basics of Accounting

Contents Weightage
Area A: Principles of Financial Accounting
1. Accounting Basics 35%
2. Accounting for Special Transactions 20%
3. Preparation of Last Accounts 25%
Area B: Fundamentals of Expense Accounting
4. Fundamentals of Expense Accounting 20%

Area A: Fundamentals of Financial Accounting [80 Marks]

Accounting Basics

  • Accounting Concepts, Principles and Conventions
  • Capital and Earnings deals– capital and income expenditures, capital and profits invoices
  • Double entry system, Books of prime entry, Subsidiary Books, Money Book
  • Journal, Ledger, Trial Balance
  • Devaluation– Techniques (Straight Line and Diminishing Balance methods only)
  • Rectification of Mistakes
  • Opening entries, Transfer entries, Adjustment entries, Closing entries
  • Bank Reconciliation Statements

Accounting for Special Transactions

  • Expenses of Exchange (excluding lodging expense, insolvency)
  • Consignment (expense rate, billing rate, commission & appraisal of stock)
  • Joint Endeavor

Preparation of Last Accounts:

  • Of a Profit making issue (for sole proprietorship concern only)
  • Accounting treatment of bad debts, reserve for bad and uncertain financial obligations, provision for discount rate on debtors and provision for discount rate on lenders.
  • Preparation of Trading Account, Earnings & Loss Account and Balance Sheet.
  • Of a Not-for- Earnings making concern
  • Preparation of Invoices and Payments Account
  • Preparation of Earnings and Expenditure Account

Section B: Principles of Cost Accounting [20 Marks]

Basics of Cost Accounting

  • Significance, Meaning, Significance of Cost Accounting, its relationship with Financial Accounting & Management Accounting.
  • Classification of Expenses
  • Format of Expense Sheet

Paper 3– Fundamentals of Laws and Ethics

CONTENTS Weightage
Area A: Fundamentals of Commercial Laws
1. Negotiable Instruments Act, 1881 10%
Section B: Principles of Ethics

Area A: Principles of Commercial and Industrial Laws

1 Indian Contracts Act, 1872

  • Vital components of an agreement, deal and acceptance
  • Space and voidable arrangements
  • Factor to consider, legality of things and consideration
  • Capacity of Celebrations, free authorization
  • Quasi Agreements, Contingent Agreements
  • Efficiency of contracts
  • Discharge of agreements
  • Breach of Agreement and Remedies for Breach of Agreement

2 Sale of Goods Act, 1930

  • Meaning
  • Transfer of ownership
  • Conditions and Guarantees
  • Performance of the Contract of Sale
  • Rights of Unpaid Supplier
  • Auction Sales

3 Negotiable Instruments Act, 1881

  • Negotiable Instruments -Attributes of Flexible Instruments
  • Meanings of Promissory Keep In Mind, Costs of Exchange and Cheque
  • Differences in between Promissory Keep In Mind, Costs of exchange and Cheque
  • Crossing– Significance, Definition and Types of Crossing.

Area B: Fundamentals of Principles

Principles and Company

  • Principles– Significance, Importance
  • The “Seven Principles of Public Life”– selflessness, integrity, objectivity, accountability, openness, honesty and management
  • The relationship in between Principles and Law
  • Ethics in Company

Paper 4: Principles of Service Mathematics & Stats

CONTENTS Weightage
Section A: Fundamentals of Service Mathematics
1. Math 20%
2. Algebra 20%
Area B: Fundamentals of Service Statistics
3. Analytical representation of Information 10%
4. Steps of Central Tendency and Dispersion 30%
5. Connection and Regression 10%
6. Probability 10%

Area A: Fundamentals of Company Mathematics [40 Marks]


  • Ratios, Variations and Proportions
  • Simple and Substance interest
  • Arithmetic Development and Geometric Development.


  • Set Theory
  • Indices and Logarithms (basic ideas)
  • Permutation and Mixes (fundamental ideas)
  • Quadratic Formulas (fundamental concepts)

Area B: Fundamentals of Service Statistics [60 Marks]

Statistical Representation of Data

  • Diagrammatic representation of data
  • Frequency distribution
  • Visual representation of Frequency Circulation– Pie Chart, Frequency Polygon Curve, Ogive, Pie-chart

Steps of Central Propensity and Dispersion

  • Mean, Mean, Mode, Mean Variance
  • Range, Quartiles and Quartile Variance
  • Standard Discrepancy
  • Co-efficient of Variation
  • Karl Pearson and Bowley’s Co-efficient of Skewness

Connection and Regression

  • Scatter diagram
  • Karl Pearson’s Coefficient of Connection
  • Regression lines, Regression formulas, Regression coefficients


  • Independent and dependent occasions; Equally exclusive occasions
  • Total and Compound Probability; Baye’s theorem; Mathematical Expectation

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