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4.00 Course of Studies and Methodology

4.1 Courses

The Institute's course of studies consists of the following five levels:

Foundation Level

Professional Level-I

Professional Level-II

Professional Level-III

Professional Level-IV

4.2 The Course of studies to train Cost and Management Accountants

Foundation Level

Code No.      Subjects                                                                                            Marks

 001. Principles of Accounting                                                                              100

002.  Business Communication and Office Management:                                       100

         (a)        Communication                                                        50                                    

         (b)        Office Management                                                  50

003.  Quantitative Techniques:                                                                             100

         (a)        Business Mathematics                                              50

         (b)        Statistics                                                                  50

004.  Business Economics and International Business :                                         100

         (a)        Business Economics                                                 50

         (b)        International Business                                               50

Professional Course

Professional Level-I (PL-I)

Code No.      Subjects                                                                                            Marks

101.  Intermediate Financial Accounting                                                                 100

102.  Cost Accounting                                                                                           100

103.  Management and Marketing Management:                                                     100

         (a)        Management                                                             50

         (b)        Marketing Management                                            50                   

104.  Information Technology                                                                                 100

Professional Level-II (PL-II)

Code No.      Subjects                                                                                            Marks

201.  Advanced Financial Accounting-I                                                                     100

202.  Management Accounting                                                                                 100

203.  Commercial & Industrial Laws:                                                                       100

         (a)        Commercial Law                                                      50

         (b)        Industrial Law                                                           50

204.  Taxation                                                                                                          100

Professional Level-III (PL-III)

Code No.      Subjects                                                                                            Marks

301.  Advanced Financial Accounting-II                                                                  100

302.  Advanced Cost Accounting                                                                            100

303.  Corporate Laws, Governance & Secretarial Practice:                                      100

         (a)        Corporate Laws                                                        50

         (b)        Corporate Governance & Secretarial Practice           50

304.  Auditing                                                                                                        100

Professional Level-IV (PL-IV)

Code No.      Subjects                                                                                            Marks

401.  Financial Management                                                                                  100

402.  Strategic Management Accounting                                                                100

403.  Strategic Management and Organizational Behavior                                     100

404.  Cost and Management Auditing:                                     100                       

         (a)        Cost Audit                                                                50

         (b)        Management Audit                                                   50

         Total Marks                                                                                                2000

         Internship                                                                                                     100

         Grand Total Marks                                                                                     2100

4.3    Methodology

         The syllabus of the Institute consisting of 20 subjects and Internship of 100 marks each is divided into five parts, viz., Foundation Level, Professional Level-I, II, III & IV. There are four subjects in each level of Foundation, PL-I, PL-II, PL-III and PL-IV. The Internship, a part of CMA degree requirement which is required to be completed after passing Professional Level-III but before CMA qualification/membership. Medium of instruction and examination is English.

         The completion of each level shall require a period of six months which shall include 120 days for coaching and 60 days for self study and examination.

         To qualify for enrollment as a student of the Institute, the candidate shall have to take an entry test or qualify for exemption from the test.

         The annexed syllabus is introduced to serve as a guideline for the students, teachers and examiners, as to the scope of subjects, and the study time to be allocated to various topics.

         The syllabus prescribes textbooks as core reading for some subjects. The prescribed books for the core reading adequately covers the syllabus of the relevant subject and should be followed by coaching as well as correspondence course students. The students should also study and consult the books recommended for additional reading in the syllabus for covering the portion of the syllabus not covered by the core reading and for expanding their horizons of knowledge about the subject.

         The objective of the syllabus is to prepare the Institute’s members for not only the position of chief financial officers of an organisation but for the ultimate position of chief executive officer if they are associated with some industrial or commercial organisations and for the position of auditors as well as management consultants if they are in public practice.

4.4    Course of Studies with Schedules of Lectures, Class Tests and Assignments

            Subjects                                                                                    Total       Lectures       Class      Assignments

                                                                                                              Marks        (Nos.)          Tests    For C.C. (Nos.)

Foundation Level

Principles of Accounting                                                             100              28                 2                   14

Business Communication and Office Management:      100

(a)       Communication                                                        50                               18                2                    11

(b)       Office Management                                                 50                               18                2                      7

Quantitative Techniques:                                                                   100

(a)       Business Mathematics                                             50                               18                2                      8

(b)       Statistics                                                                      50                               18                2                    12

Business Economics and International Business:                         100                                                           

(a)       Business Economics                                                 50                               14                1                      5

(b)       International Business                                             50                               14                1                      6

Professional Level-I

Intermediate Financial Accounting                                                  100              28                 2                   14

Cost Accounting                                                                                   100              28                2                    10

Management and Marketing Management:                                  100

(a)       Management                                                            50                               14                1                      4

(b)       Marketing Management                                          50                              14                1                      6

Information Technology                                                                    100         (20+10)            2                     9

Professional Level-II

Advanced Financial Accounting-I                                                    100              28                 2                   13

Management Accounting                                                                   100              28                2                      7

Commercial & Industrial Laws:                                                        100                                   

(a)       Commercial Law                                                      50                               12                 1

(b)       Industrial Law                                                           50                               11                1                      6

Taxation                                                                                                100              28                2                      4

Professional Level-III

Advanced Financial Accounting-II                                                  100              28                 2                   13

Advanced Cost Accounting                                                               100              28                2                    10

Corporate Laws, Governance & Secretarial Practice                    100              28                 2                    13

Auditing                                                                                                 100              22                2                      8

Professional Level-IV

Financial Management                                                                       100              28                2                      5

Strategic Management Accounting                                                  100              28                 2                   10

Strategic Management and Organizational Behavior                  100              22                 2                    13

Advanced Auditing (Cost and Management Audit)                     100                                   

(a)     Cost Audit                                               50                       11

(b)     Management Audit                                  50                       11            2               13

Internship                              100        
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