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CMA Full Form: Course Details, Syllabus, Salary in India 2024

Course

Mayank Mishra

Updated on 12th November, 2024 , 4 min read

 

What is CMA?

CMA stands for Certified Management Accountant, and is a globally recognized professional certification in the fields of management accounting and financial management. The candidate has expertise in financial analysis, preparation, decision-making support, management & professional ethics. The CMA Certification is generally offered by the U.S.-based Institute of Management Accountants. CMA full form course mainly focuses on valuation issues, financial system analysis, working capital policies and external financial reporting. 

See Also: Courses After Graduation in Commerce

 

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CMA Full Form: Course Details

Specifications

Details

Course Name 

CMA 

Course Full Form 

Certified Management Accountant

Exam Conducting Body 

ICAI (The Institute of Cost Accountants of India)

Course Level

Foundation, Intermediate, Final

Papers

20 papers

Duration

3-4 years

Eligibility

10+2 pass, Bachelor's Degree along with 2 years of Experience

Fees

INR 1 Lakh

Salary

INR 5-10 Lakhs

Job Profile

Finance Manager, Budget Analyst, Internal Auditor, Financial Analyst, Cost Accountant, Senior Accountant, etc.

Top Recruiters

The Big 4, J.P. Morgan, Morgan Stanley, Blackstone, Apple, Google, and Accenture 

Also check: How to Become a Company Secretary

CMA Full Form Course

The Certified Management Accountant Course (CMA) is one of the most prominent courses across the world. It is recognized by more than 150 countries all around the world. The main benefit of CMA certification is that it is considered to be the best accounting certification for management as it has the perfect amalgamation of Business and Accounting. If an individual wants to explore a career in Business Management with a strong focus on accounting and finance, then CMA full form might be a great option to choose. The CMA course is divided into 3 levels:

Level 1

Foundation Level

Entry Level Program for non-graduate students

Level 2

Intermediate Level

Next step after passing the foundation course as well as entry level for graduate students

Level 3

Final Level

It is the last step of CMA course

Related article - ACCA: Course Details, Eligibility, Exams, Exemptions, Fees, Scope, Jobs

CMA Course: Eligibility

Admission in Foundation Course

  •  Passed Class 10 (Require to pass 10+2 before appearing in CMA Examination)
  • 10+2 Pass or its equivalent (Students appearing for 10+2 also apply on provisional basis)

Registration to Intermediate Course

  • Passed CMA Foundation Examination
  • Graduates of any discipline (Students awaiting final result also apply on provisional basis)
  •  Qualified CAT Level - I of The Institute of Cost Accountants of India
  •  Qualified CA Intermediate; Qualified Engineers

CMA Course: Fees

The application fees for the various levels have been mentioned below:

Course

Fees

Foundation

INR 6,000

Intermediate

INR 23,100

Final

INR 25,000

Also read - Chartered Accountancy (CA): Full Form, List of Accountants in Delhi, Courses, Exams, Salary, Recruiters

CMA Full Form: Exam Pattern

Given below is the exam pattern for the intermediate, final, and foundation courses:

Course 

Exam Mode

Exam Type

Marks per paper

Test Duration

Foundation

Remotely proctored test from home

Objective type

100

2 hours

Intermediate

Computer-Based Test from the Center

Descriptive mode only

100

3 hours

Final

Computer-Based Test from the Center

Descriptive mode only

100

3 hours

CMA Syllabus

Given below is the CMA syllabus for foundation, intermediate and final courses:

 

FOUNDATION COURSE

INTERMEDIATE  COURSE

FINAL COURSE

GROUP-I

 

GROUP-II

GROUP-III

 

GROUP-IV

P1- Fundamentals of Business Laws and Business Communication

(FBLC)

P5- Business Laws and Ethics (BLE)

P9- Operations Management and Strategic Management (OMSM)

P13- Corporate and Economic Laws (CEL)

P17- Cost and Management Audit (CMAD)

P2- Fundamentals of Financial and Cost Accounting (FFCA)

P6- Financial Accounting (FA)

P1 - Corporate Accounting and Auditing (CAA)

P14- Strategic Financial Management (SFM)

P18- Corporate Financial Reporting (CFR)

P3- Fundamentals of Financial and Cost Accounting (FFCA)

P7- Direct and Indirect Taxation (DITX)

P11- Financial Management and Business Data Analytics (FMDA)

P15- Direct Tax Laws and International Taxation (DIT)

P19- Indirect Tax Laws and Practice (ITLP)

P4 - Fundamentals of Business Economics and Management (FBEM)

P8 - Cost Accounting (CA)

 

P12 - Management Accounting (MA)

P16 - Strategic Cost Management (SCM)

ELECTIVES

 

P20A: Strategic Performance Management and Business Valuation

(SPMBV)

P20B: Risk Management in Banking and Insurance (RMBI)

P20C: Entrepreneurship and Startup (ENTS)

 

Differences between CMA USA vs CMA India

Here are the differences between CMA full form in the USA and India:

Features

CMA US

CMA India

Course Duration

1 year

3 years

Eligibility

Graduate + Work Experience

10+2

Passing Criteria

360 out of 500 marks

40% in each paper and 50% aggregate for each group

Course Format

Two parts (12 Papers)

Three parts- Foundation, Intermediate  and Final Levels (20 Papers)

Recognition

Globally accepted

In India only

Focus Area

Management Accounting

Cost Control

Articalship

Not required

Min. 6 months 

Check: Difference between CA, CFA, and FCA

CMA Job Roles

CMA holders explore job opportunities not only in India but also in countries such as the US, Canada, Australia, New Zealand and different parts of Europe. CMAs are in demand in various industries, including Finance, Accounting, and Management Consulting. There are numerous companies in India and across the world that hire CMA graduates like The Big 4, J.P. Morgan, Morgan Stanley, Blackstone, Apple, Google, and Accenture. Since limited people opt for CMA courses, competition is low compared to other courses. 

CMA Salary

CMA holders earn more than other candidates having just a degree and even when they switch jobs, they get a bigger raise as they have a high demand in the job market. Even in Entry-level positions, CMA full form in commerce candidates receive a solid compensation package, and their possibilities of advancement are excellent. The CMA qualification allows individuals to work in Indian as well as International companies which alone increases their earning potential. CMA salary is on an average between INR 6 TO 12 LPA. 

 

Here’s a detailed table outlining the average salaries for CMA job roles in India:

Job Role

Average Salary (INR)

Management Accountant

₹6,00,000 - ₹10,00,000

Financial Analyst

₹5,00,000 - ₹8,00,000

Cost Accountant

₹5,50,000 - ₹9,00,000

Financial Manager

₹10,00,000 - ₹15,00,000

Controller

₹12,00,000 - ₹18,00,000

CFO (Chief Financial Officer)

₹20,00,000 - ₹40,00,000

Read More: CMA Salary in India

Frequently Asked Questions

What is the full form of CMA?

CMA full form is Certified Management Accountant.

What is CMA course duration?

CMA course duration in India is 3 years.

What does a CMA do?

track the financial statements, play the role of a supervisor, predict the future risks that may affect the productivity of a company etc.

How long does it take to complete CMA?

It takes 3 years to complete CMA in India.

What is the salary of a CMA in India?

Average salary for a CMA in India is 7 Lakhs per year (₹58.3k per month).

What is the scope of CMA?

In short, CMA is a specialised course with significant potential in India and globally. The value of a CMA has grown significantly in recent years. This is because of India's economic expansion, the entry of significant foreign corporations into its market, and the Make in India campaign.

What's better CMA or CPA?

If a candidate is interested in auditing, taxation, reporting, and regulation, he or she should pursue CPA, whereas CMA is a better alternative for someone interested in management, strategic analysis, and decision making.

Is CMA a popular course?

The CMA course is increasing in popularity among business students, particularly those who want to pursue a career in Cost and Management Accounting.

Who Earns More CA or CMA?

Which one pays the most? A Chartered Accountant earns an average of 8,06,154 INR per year in India, whereas a Certified Management Accountant earns an average of 5,50,000 INR per year. As a result, we can conclude that a CA makes more than a CMA.

Is CMA exam difficult?

The CMA exam is extremely demanding and will put your wits to the test. The industry average CMA pass rate for both sections is only 45%, which means that only around half of those who take the test will pass. The CMA exam is recognised for its rigour and difficulty, and you must prepare if you want to pass.

Is CMA better than MBA?

The CMA is a professionally recognised qualification, whereas the MBA is an academic degree. Though both are highly sought after career goals in the accounting sector, the CMA focuses on management accounting while the MBA in Financial covers a far larger range of finance units.

What is the passing criteria for CMA Final examination 2024?

Candidates to pass CMA Final examination 2024 should score a minimum of 40% marks in each subject and an overall aggregate of at least 50% marks.

What kind of subjects are covered in the CMA Exam?

The CMA Exam covers subjects like accounting, laws, ethics, finance, cost and financial management, taxation, company accounts, and audit, etc. Apart from this, there are other subjects in the CMA Syllabus which you can check above.

How many papers are there in the CMA?

There are total of 20 papers in the CMA Exam distributed in the CMA Foundation, CMA Inter, and CMA Final.

What is the pass percentage for CMA intermediate exam?

In order to qualify for CMA exams, a candidate is required to obtain a minimum of 40% marks in each subject and an aggregate of 50% or more.

What is the benefit of a CMA course?

The main benefit of CMA certification is that it is considered to be the best accounting certification for management as it has the perfect amalgamation of Business and Accounting.

Who are the top recruiters for CMA?

There are numerous companies in India and across the world that hire CMA graduates like The Big 4, J.P. Morgan, Morgan Stanley, Blackstone, Apple, Google, and Accenture.

What are the three levels of the CMA course?

The CMA course is divided into 3 levels: Foundation, Intermediate, Final.

What is the CMA course all about?

CMA Course mainly focuses on valuation issues, financial system analysis, working capital policies and external financial reporting.

What is the full form of CMA in India?

The full form of CMA in India is Cost and Management Accountant.

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