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CMA Intermediate
8 Papers 
900+ Hrs
📚 12 - Chapters 🌐 English | Series
Accounting is the ‘Universal Language of Business’. It is the vehicle for reporting financial information about a business entity to the stakeholders.The financial statements are the end products of the accounting process and are prepared following the accounting concepts, principles, and procedures.
Financial statements are the reports that quantify the financial strength, financial performance and liquidity of the company. These are the sources of information based on which we conclude the profitability and the financial position of a company.
To reconcile the difference in the profits as per cost accounting and profits as per the financial accounting, you need to have the knowledge and appropriate understanding of accounts. This accounting knowledge also helps you to understand the items which would not be considered in the costing records and for calculating costing profits.
The knowledge about Financial Accounting and Cost Accounting is of utmost important for Cost Accountants.
At the CMA Foundation level, you have been familiarized with the fundamental concepts, conventions, policies, and principles of Accounting. And at CMA Intermediate level, you will be learning Accounting Standards, preparation of financial statements and accounting for Partnership accounts and ledger accounts.
The financials shall be prepared following Accounting Standards in convergence with IFRS. This ensures accuracy and adequate disclosures in the financial statement which helps in making financing and investment decisions. At CMA Intermediate, only a few Accounting standards that are related to cost accounting are including in the syllabus.
At CMA Intermediate level, this subject helps you understand the framework of accounting systems and the Generally Accepted Accounting Principles which are necessary for preparing ledger accounts and financial statements. LearnCab assists the students to Construct financial statements and develop the skill levels of knowledge, comprehension, application, and analysis of Accounting.
CMA Intermediate Online video lectures of LearnCab provides comprehensive lectures on-
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📚 15 - Chapters 🌐 English | Series
The Second paper in CMA Intermediate course - Laws and Ethics, gives you innate knowledge on various commercial laws, corporate law, Industrial laws and introduction to fundamentals of Ethics.It is said that law is the foundation upon which modern business is built and stands organized.
Commercial laws are the legislations enacted for fair functioning of business and healthy relationship among the parties to the agreement. Commercial laws are very important for the smooth running of business transactions. This paper guides you with various commercial laws like the Indian Contract Act, 1872, Sale of Goods Act, 1930 and Negotiable Instruments Act, 1881.
Industrial laws are legislations enacted for fair treatment, justice, welfare and social security of the employees serving the economy. This paper guides students with Factories Act, Minimum wages, Gratuity, Pension, ESI, etc.
Running business ethically is the key to long-run sustained growth in the present business scenario. Building an ethical business system guides the values, behaviors, and decisions of a business organization.
The study of this paper gives CMA Intermediate students, exposure to the important laws essential and relevant for a business entity and demonstrates an overview of Company law.
LearnCab guides students with various legislations and helps students understand the principles of corporate governance and the ability to implement and report compliances.
LearnCab also gives an introduction to business ethics i.e creating awareness and understanding of the ethical values governing the business.
CMA Intermediate Online video lectures of LearnCab provides comprehensive lectures on-
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Tax laws have been in existence from Kautilya’s ages. A share in the profit had to be contributed to the King and such contribution is termed as Tax in the current era. Later, the British also collected taxes on income. After Independence, this tax law was freshly introduced through the Income Tax Act, 1961 for collecting and regulating tax laws.
Direct Tax Laws is one of the dynamic subjects in the professional course. Direct Tax laws comprise of law and procedures under the Income-tax Act, 1961. The CMA Intermediate students need to be aware of various provisions and tax implications on the income earned by individuals and in the hands of various entities, Deductions and Exemptions available including the administrative procedures and ICDS.
Direct tax laws undergo significant changes every year with the passing of the Finance Act. Students are expected to be updated with notifications, circulars, clarifications, and decisions pronounced by various courts.
CMA students should pay special attention to:
CMA Intermediate students should be well versed with various exemptions, incentives, relief available to the taxpayers to guide clients in tax saving and tax planning.
CMA Intermediate Online video lectures of LearnCab provides you a comprehensive study on –
Online video lectures of LearnCab solve major case studies that assist CMA Intermediate students in solving problems in practical scenarios.
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📚 6 - Chapters 🌐 English | Series
Many a time you find Price variations in 2 similar products of different industries. This price difference is influenced by various factors such as the difference in method and rates of depreciation, labor cost, rent, or price and efficiency of plant and machinery, etc. which directly influences the cost of the product.
Cost is a measurement of the number of resources used for the production of goods or rendering services. Managing the cost directly influences the price reduction of product and an increase in profit.
Cost Accounting helps in understanding the basic concepts and applications of cost principles to determine the cost of the product including the mechanism of Cost control and cost reduction.
Cost Accountants are expected to advise business to keeps their costs low and improve the use of resources, increase revenue, analyze operations and suggest structural changes and influence decision making.
Cost Accountants main scope is the ascertainment of cost, preparing cost report and Cost Audit.
Cost accountants are expected to ascertain the price, identify unprofitable products, ascertain the selling price, appropriation of cost expenses and cost control. Effective cost management prevents manipulation and fraud in the organization. Cost accounting assists in furnishing correct and reliable cost data to the management as well as to stakeholders.
LearnCab Online video lectures provide an in-depth study of the Cost Accounting Principles and Techniques for identification, analysis, and classification of cost components to facilitate managerial decision making and setting an efficient cost control mechanism.
LearnCab Online video lectures explain the basic concepts and processes in the determination of cost of products and services, understand the Cost Accounting Standards (CAS)and the importance of marginal costing and Standard Costing in decision making.
CMA Intermediate Online video lectures of LearnCab provide students a strong foundation on the subject and helps to apply the fundamentals to various practical scenarios.
CMA Intermediate Online video lectures of LearnCab provides comprehensive lectures on-
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📚 10 - Chapters 🌐 English | Series
Operation means the main business activity of an organization i.e production of goods and services. An organization operates in the environment of risk and uncertainty which is the result of the operation of multiple forces i.e. economic, technological, legal, political, social and global. Good operational management is crucial for a successful organization.
Efficient operational management involves proper operational planning, production planning and control, productivity management and Quality management, Project management and spares management.
The strategy creates value for customers to respond to competitive challenges and to build strong organizations with optimum utilization of an organization’s material and human resources thereby achieving better financial performance and improved qualitative decisions.
Strategic management helps the organization to develop a set of decisions and actions resulting in the formulation and implementation of strategies designed to achieve the objectives of an organization in a given framework.
Strategic Management helps in making Financing decisions, Investment decisions, Dividend decisions and Portfolio decisions. These strategic decisions are likely to affect operational decisions and often involve a change in operations.
The study of the paper helps you acquire knowledge of production planning and resource management and helps you understand various concepts like Corporate Vision, Mission and Objectives, SWOT and Portfolio Analysis, different stages in the strategy formulation process and Business Process re-engineering.
CMA Intermediate Online video lectures of LearnCab provides an in-depth study of the various business process, analyze operations, production planning, Business process re-engineering and strategic management.
CMA Intermediate Online video lectures of LearnCab provides comprehensive lectures on-
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📚 10 - Chapters 🌐 English | Series
Accounting has been categorized into Financial Accounting, Management Accounting, and Cost Accounting. Cost Accountants are expected to have knowledge of all the 3 categories.Cost is a measurement of the number of resources used for the production of goods or rendering services.
Managing the cost directly influences the price reduction of the product and an increase in profit. Cost Accountants are expected to advise the business to keeps their costs low and improve the use of resources, increase revenue, analyze operations and suggest structural changes and influence decision making.
Management Accounting is concerned with the efficient management of a business, through the presentation of such information that will facilitate management inefficient planning, control, and decision making.
Financial Management deals with procuring money and correctly deploying such money in order to maximize the wealth of the shareholder by maximizing the value of the firm. Hence understanding the concepts of Capital requirements, capital budgeting, cost of capital, working capital requirements, capital budgeting, and dividend decisions are important.
CMA Intermediate students are required to understand and analyze the best capital structure for the company. Striking the right mix of debt and equity would help a company to achieve the optimum capital structure with minimum associated costs.
LearnCab Online video lectures provide an in-depth study of the Cost Accounting Principles, Techniques and documentation involved in cost systems. It also provides a detailed understanding of the concepts of Financial Management and its application for managerial decision making.
CMA Intermediate Online video lectures of LearnCab provide students a strong foundation on the subject and helps to apply the fundamentals to various practical scenarios.
CMA Intermediate Online video lectures of LearnCab provides comprehensive lectures on-
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📚 18- Chapters 🌐 English | Series
Taxes are the greatest source of revenue for the Government. Various developments, activities, facilities, an expenditure of every other kind made by the Government for the welfare of the society is from the contribution of the people in the form of tax.At CMA Intermediate level, this subject includes an in-depth study of GST and Customs.
With GST, there has been a paradigm shift in the Indirect tax landscape of the country. GST aims to make India, a common market with common tax rates and procedures and remove the economic barriers thus paving the way for an integrated economy at the national level. It follows the mechanism where tax is collected at every stage and the credit of tax paid at the previous stage is available as a set-off at the next stage of the transaction.
Being the newest enactment, GST law is coupled with its inherent dynamism, making the subject interesting and challenging. CMA Intermediate students are expected to be updated with the practical aspects and complexities in GST and Custom laws which is much required in advising and recommending solutions in practical scenarios.
CMA students should pay special attention to:
LearnCab provides an in-depth study on the various provisions of indirect taxation laws and their impact on business decision-making. LearnCab also assists in computing the assessable value of transactions related to goods and services for levy and determination of duty liability.
CMA Intermediate Online video lectures of LearnCab provides you a comprehensive study on –
Online video lectures of LearnCab solve major case studies that assist CA Final students in solving problems in practical scenarios
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CMA Intermediate students are required to know the Companies Act, 2013 to understand the procedure and concept for preparing Company Accounts. Students are expected to be well acquainted with issue of shares, the rights issue, Sweat equity shares, forfeiture of shares, buyback of shares, issue, and redemption of debentures and preference shares.
The study of this paper assist in preparing financial statements, cash flow statements of the company including banking company, the Electricity company, and Insurance company
The financials shall be prepared following Accounting Standards in convergence with IFRS. This ensures accuracy and adequate disclosures in the financial statement which helps in making financing and investment decisions. In this paper, students are guided with Accounting standards applicable to the company i.e. AS 11 to AS 19.
The audit is conducted to obtain reasonable assurance that financial statements are free from misstatement/incomplete and are reliable. The audit also assures that the financials are prepared following accounting policies and principles and all material transactions are properly disclosed.
Knowledge of Auditing and possessing professional ethics is pivotal in conducting Audit. This paper guides CMA Intermediate students to acquire and follow the Auditing standards and follow professional ethics while carrying on Audit or Due diligence. This paper also guides on the appointment of an auditor, their qualification, appointment, remuneration and audit report requirements, contents of report and qualifications in the report.
CMA Intermediate Online video lectures of LearnCab provides comprehensive lectures on-
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Sequentially arranged videos, notes and quizzes by topic enables you to plan your learning smartly and efficiently.
Experienced and knowledgeable faculty design and teach lectures according to the latest teaching methodologies.
Study materials that cover all the papers in the entire CMA Intermediate syllabus as outlined by ICMAI.
Unique credit-based subscription model that allows you to access high-quality lectures at the lowest possible price point.
Subscription at LearnCab gives you access to the complete syllabus of CMA Intermediate Online Classes. There are no hidden fees or additional charges on the platform once you become a subscriber. Most CMA Intermediate Online Coaching options lock you with pricing for Individual subject or papers. At LearnCab you may view our CMA Intermediate Video Lectures unlimited number of times with High Quality video-based online learning platform, using cutting edge technology that is easy to use, encompassing all subjects delivered by the best faculty.
The CMA Intermediate Video Classes on LearnCab have been developed by the expert faculty using a structured learning process and the latest student-friendly teaching methodologies. The lectures are shot using state of the art professional equipment in dedicated studios.
Topic-wise concise CMA Intermediate videos at LearnCab has been a great success with our students as they have been able to save substantial amounts of time compared to conventional CMA Intermediate Training.
Our sequential playlists include CMA Intermediate Video Lectures along with CMA Intermediate Study Materials and quizzes to test your knowledge of each topic taught.
Mock exams and MCQ's are published when exams are near to help boost the student’s belief in tackling their CMA Intermediate exams.
LearnCab CMA Intermediate Course covers the entire syllabus prescribed by ICWAI for the CMA Intermediate level exam. This eliminates the need to buy multiple classes from different course providers. Everything the CMA Intermediate student requires available under one single roof.
Study anytime anywhere with the most adaptable stage for CMA Intermediate Video Lectures.
LearnCab CMA Intermediate Video Classes are accessible both on the web and on iOS and Android Apps.
Absolutely seamless experience is free of device utilized. Start viewing LearnCab CMA Intermediate Online Classes on your work area/PC at home and seamlessly switch over to your portable/tablet while progressing. You will always start from where you halted on the previous device.
Simple to utilize a flexible platform with an organized learning approach. Our consecutive playlists comprising of CMA Intermediate Video Lectures, Illustrated Notes and Quizzes assist Students to grasp the concepts at the first viewing itself. The students can spare a great deal of time by considering LearnCab compared to conventional study methods.
If you want to become a cost management accountant, you need to achieve expertise in the domain of financial accounting. The paper Financial Accounting at CMA Intermediate Level is built on the concepts learned from the CMA Foundation (Fundamentals of Accounting). At the CMA Foundation level, you were introduced to the Fundamentals of Accounting. Here, you get a working knowledge of the accounting concepts involved in Financial Accounting. You also learn how to present and construct financial statements that are understandable to the relevant stakeholders. Special emphasis is given to accounting in the computerized environment.
The approach taken by our faculty in teaching you this subject is to provide you with a lot of practice problems. Make sure that you try solving them before looking at the solution. Also, you should keep up to date with the latest accounting standards. We update our CMA Intermediate course material to reflect the latest changes in the CMA Intermediate syllabus so that you do not have to go hunting around in search of updated study materials.
The faculty in charge of teaching CMA Intermediate Financial Accounting paper is CA Chinmaya Hegde. His teaching experience covers all three levels of the Chartered Accountancy Course over a period of 6 years in various academies such as Samvit Academy and CAPs. He is a rank holder in all three levels (13th rank in CA Foundation, 3rd rank in CA Intermediate and 39th rank in CA Final.)
As a CMA, you would need to understand the laws and environment under which businesses operate in India. Due to the professional nature of the job, you will be responsible for many important stakeholders including the government. As such, you need to conduct yourself with a high degree of professionalism and with the utmost integrity. The paper, Laws & Ethics, builds on the concepts you learned at the CMA Foundation level. You will understand, to a greater depth, various business laws, with special emphasis on online contracts, etc. You will also get a better grounding in ethical principles.
The major challenges students face in CMA Intermediate law papers is to (i) keep updated with the latest changes in legislation and (ii) remember the appropriate section numbers and the wording of the law. At the LearnCab CMA Intermediate course, we keep updating our content so that you do not have to spend time and effort to acquire study materials elsewhere. Also, you should not be passively watching the CMA Intermediate videos. Take short notes and map out keywords while watching. This will help reinforce the concepts in your mind.
The faculty in charge of CMA Intermediate Laws & Ethics paper is CS Dattari HM. He is a Company Secretary and Lawyer by qualification. He holds 2nd rank from Mysore University. Mr. Dattatri has over 16+ years of hands-on experience in corporate, legal, secretarial matters. He was the Chairman of the Institute of Company Secretaries of India, Bangalore Chapter.
Your main goal as a CMA is profitability analysis and budget preparation. To do this effectively, you need to understand all the expenses of the company. That is why ICMAI has introduced this paper Direct Taxation at the CMA Intermediate level. Also, you must gain an understanding of the framework under which both an individual or a business entity is taxed. You should know how to compute taxable income of an assessee. You should also understand the impact of taxes on Net Income.
The approach our faculty takes in teaching you this subject is to go through a lot of computations and examples. This way, you will understand what kinds of questions the Institute will ask during your examination.
Professor P. Subbaraman is the faculty for the paper and is quite renowned in South India. He is known as “The Tax Master” by students and has over 12 years’ experience in teaching CA students. He is a reputed faculty at various Institutions in South India and is an MBA by qualification.
As a CMA, this paper, Cost Accounting, shores up your core competency areas. You need to understand these concepts in detail. Acting as an advisor to businesses, you need to know how to help them control their costs. You need to understand the relationship between Cost Accounting, Management Accounting, and Financial Accounting. Our unique credit-based subscription model helps you to quickly go through all these topics so that you get a holistic idea of how everything is inter-related. Not only that, we have study notes that supplement our CMA Intermediate video lectures. This way, you do not need to refer to the videos each time when you want a quick and concise summary of the content.
Faculties teaching CMA Intermediate Cost Accounting paper are CA Hariharan. He is one of the most well-known and popular faculty for Costing at ICAI branches and various institutions in South India. He has over 10+ years in teaching CA students and is fondly known as the “Costing Guru”. A recipient of the CM’s award in excellence in Academics, he is dedicated and passionate about teaching. This is reflected in his amazing record of 38 continuous hours of teaching at the ICAI Trivandrum branch.
The other faculty is CMA Raveendranath Kaushik. He is a Cost and Management Accountant by profession. He has over 8 years’ teaching experience as a trainer for students of Professional courses (CA/CS/CMA) at various institutions and professional bodies. He is also the guest faculty at ICAI Bengaluru chapter. He holds PG degrees in Economics, Finance and Tax laws, and is also an MPhil in Economics. He is certified by IIT (Institute of International Trade) – Centre for WTO Studies in International Taxation. He is currently a consultant at Raveendranath Kaushik & Associates.
As a CMA, you need to be able to identify ways and means to help businesses reduce their costs. To help you do this, you need to understand how the business process works as well as its operations. You should also understand how and why product planning works along with how best to manage resources. You should understand the mission, vision, and goals of the company to ensure that all decisions taken are in line with the goals laid out.
Under CMA Intermediate Operations Management, you will learn about operations planning, designing of operations system and control, production planning, productivity and quality management, project management and the economics of maintenance and spares management. Under Strategic Management, you will understand strategic analysis and strategic planning such as SWOT analysis, portfolio analysis, BCG Matrices, etc. You will also gain an understanding of the different stages in the strategic formulation process.
The best approach to study CMA Intermediate Operations Management and Strategic Management subject is to first understand the concepts and then solve practical questions immediately. This way you will retain the concepts for a longer tenure and understand your footing on the subject. This is why, at LearnCab CMA Intermediate online classes, you get plenty of practice problems, quizzes, and mock exams to give you the deliberate practice you need to become an expert.
Cost & Management Accounting, as well as Financial Management, is one of the core competency areas of a CMA. As a CMA, you need to identify ways to maximize revenue and ensure that the company runs smoothly in terms of operations. You will help business keep their costs at a minimum and to leverage their resources properly. Financial Management is important because it helps you to make decisions that will maximize the value of the business.
We have renowned faculty teaching this subject. Their passion and enthusiasm for teaching ensures that you learn the concepts well and be able to recall them during the exam.
One of the faculty teaching CMA Intermediate Cost Management & Accounting & Financial Management is CA Hariharan. He is one of the most well-known and popular faculty for Costing at ICAI branches and various institutions in South India. He has over 10+ years in teaching CA students and is fondly known as the “Costing Guru”. A recipient of the CM’s award in excellence in Academics, he is dedicated and passionate about teaching. This is reflected in his amazing record of 38 continuous hours of teaching at the ICAI Trivandrum branch.
The other faculty is CMA Raveendranath Kaushik. He is a Cost and Management Accountant by profession. He has over 8 years’ teaching experience as a trainer for students of Professional courses (CA/CS/CMA) at various institutions and professional bodies. He is also the guest faculty at ICAI Bengaluru chapter. He holds PG degrees in Economics, Finance and Tax laws, and is also an MPhil in Economics. He is certified by IIT (Institute of International Trade) – Centre for WTO Studies in International Taxation. He is currently a consultant at Raveendranath Kaushik & Associates.
In order to make effective business decisions as a CMA, you need to understand the impact of indirect taxes. That is why ICMAI has introduced this paper Indirect Taxation at the CMA Intermediate level. You need to be able to compute the assessable value of transactions under GST. You should also understand the procedure and framework of statues related to indirect taxation.
Our approach to teaching indirect taxation is to provide you with a lot of examples so that you can see how tax is calculated under GST. Also, our faculty who teaches CMA Intermediate Indirect Taxation is CA Praveen Jain is a renowned teacher and has hands-on experience in the field of Indirect Taxation. His 5+ years’ teaching experience at various esteemed academies and Institutions makes him one of the best faculty in this domain. He is a Chartered Accountant by Profession and is a partner at RaguPrashanth & Associates, Chartered Accountants, Coimbatore.
As a CMA, you need to obtain an in-depth knowledge of how to prepare financial statements including procedures, principles and professional standards. You will also need to perform cost audits of companies. As such, you need to have some basic knowledge of other types of audits to get a general idea of the procedure. So, that is why ICMAI has introduced this paper Company Accounts and Audit at the CMA Intermediate level.
You need to perform audits etc. according to the latest auditing standards. That is why, at LearnCab CMA Intermediate online class, we update our content to reflect the latest changes in legislation.
The faculty who teach CMA Intermediate Company Accounts and Audit subject is, CA Vikas Oswal. He has over 12+ years’ experience in teaching auditing for CA Intermediate and CA Final students at ICAI and other private institutions. He is the author of one of the most definitive books on Audit for CA Intermediate/CA IPCC & CA Final students. His way of teaching concepts is dynamic, dramatic and entertaining. An FCA, he holds various diplomas like DISA and ACS.
| Papers | Subjects | No of Lectures |
| Paper 5 | Financial Accounting | 162 |
| Paper 6 | Laws and Ethics | 91 |
| Paper 7 | Direct Taxation | 147 |
| Paper 8 | Cost Accounting | 74 |
| Paper 9 | Operations Management and Strategic Management | 48 |
| Paper 10 | Cost and Management Accounting and Financial Management | 105 |
| Paper 11 | Indirect Taxation | 126 |
| Paper 12 | Company Accounts and Audit | 82 |
| Total | 820 | |
Yes, there is a Q&A section at each Chapter level of the CMA Intermediate Classes for students to have their queries from that particular chapter addressed by the faculties.
1) Passed Senior Secondary School Examination (10+2)and Foundation Course of the Institute of Cost Accountants of India/ Graduation in any discipline other than Fine Arts/ Foundation (Entry Level) Part I Examination of CAT of the Institute/ Foundation (Entry Level) Part I Examination and Competency Level Part II Examination of CAT of the Institute.
2) Passed Foundation of ICSI/Intermediate of ICAI by what ever name called along with 10+2.
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