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CMA CHAPTERWISE WEIGHTAGE-Executive-Revision

This document outlines the chapter-wise weightage for topics covered in the Corporate and Management Accounting exam over several exam periods. It shows the percentage of questions asked from theoretical versus practical topics. For the June 2022 exam, 74% of questions will focus on theoretical topics while 26% will cover practical topics. Key chapters like accounting for share capital, financial statement analysis, and valuation principles & frameworks make up a significant portion of the exam weightage. The document aims to help exam candidates prepare by understanding the emphasis placed on different topics over time.

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Revanthi D
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2K views1 page

CMA CHAPTERWISE WEIGHTAGE-Executive-Revision

This document outlines the chapter-wise weightage for topics covered in the Corporate and Management Accounting exam over several exam periods. It shows the percentage of questions asked from theoretical versus practical topics. For the June 2022 exam, 74% of questions will focus on theoretical topics while 26% will cover practical topics. Key chapters like accounting for share capital, financial statement analysis, and valuation principles & frameworks make up a significant portion of the exam weightage. The document aims to help exam candidates prepare by understanding the emphasis placed on different topics over time.

Uploaded by

Revanthi D
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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CORPORATE & MANAGEMENT ACCOUNTING

CHAPTERWISE WEIGHTAGE
PART A DEC DEC AUG DEC JUNE
2019 2020 2021 2021 2022
INTRODUCTION TO FINANCIAL 2 4 5 6 3
ACCOUNTING
INTRODUCTION TO CORPORATE 2 8 4 4 4
ACCOUNTING
ACCOUNTING FOR SHARE CAPITAL & 16 6 29 16 15
RELATED ASPECTS (CHAPTER 3 & 5)
ACCOUNTING FOR DEBENTURES 6 5 5 10 6
FINANCIAL STATEMENT 5 1 3 4 4
INTERPRETATIONS
CONSOLIDATION OF ACCOUNTS 5 2 4 2 3
CORPORATE FINANCIAL ACCOUNTING 6 7 6 2 7
CASH FLOW STATEMENT 7 4 5 6 6
ACCOUNTING STANDARDS 13
NATIONAL & INTERNATIONAL 10 23 6 10
ACCOUNTING AUTHORITIES
ADOPTION OF IFRS IN INDIA
PART B DEC DEC AUG DEC JUNE
2019 2020 2021 2021 2022
OVERVIEW OF COST 4 2 2 4 3
COST ACCOUNTING RECORDS & COST 2 4 3 4 4
AUDIT
BUDGETING 6 6 6 7 5
RATIO ANALYSIS 6 5 10 6 6
MANAGEMENT REPORTING 2 1 0 1 2
DECISION MAKING TOOLS 8 10 5 9 6
VALUATION PRINCIPLES & FRAMEWORK 12
VALUATION OF SHARES, BUSINESS & 12 10 7 8
INTANGIBLE
METHODS OF VALUATION
SHARE BASED PAYMENTS 1 2 0 1 1

PAPER ANALYSIS
THEORY VS PRACTICAL
TYPE JUNE 22 DEC 21 AUG 21 DEC 20 DEC 19
THEORY 74 61 76 77 66
PRACTICALS 26 39 24 23 34

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