ELITE IIT is the top CMA institute in Bangalore. ELITE IIT Coaching Classes is a complete institute for CMA in Bangalore and career counseling and vocational trainings. We have a good talented teachers, who teaches in good manner to our students .

we have placed students at great jobs in various MNC companies. We provide proper guidance to students that how to crack ICWA/ CMA exams easily. We have very strong team of experts, qualified and experienced professionals who teaches in unique style.

It is the gift of almighty that mission and vision of VS Classes is nurturing the students with expert knowledge and makes their lives better.

ICWA (CMA) Coaching- Final/ Inter/ Final

CMA – Cost & Management Accountant


These days, CMA course is gaining popularity among commerce students, who want to pursue a career in the area of Cost and Management accounting. Students are curious about the CMA course subjects, CMA course syllabus, CMA course exam dates and CMA course career prospects.So, in this this article we are providing all the important CMA course details.

Over the time we have seen that people tend to confuse between various terms like CMA, ICMAI, CWA, and ICWAI. So, to end your all confusion, Institute of Cost & Works Accountants of India (ICWAI) has changed its name into The Institute of Cost Management Accountants of India (ICMAI). Also, ICWA course has been renamed as CMA course.

There is no difference between ICWAI and CMA, and they are the same. They are two different words used to describe one single thing. ICWAI stands for Institute of Cost and Work Accountant of India whereas CMA stands for Cost Management Accounting. Apart from the literal meaning, there is no difference at all.


There are 3 stages in ICWA course i.e.,

  • CMA Foundation
  • CMA Intermediate
  • CMA Final

If you want to become Cost management accountant, you should complete these three stages of CMA course. Students who have passed 10+2 are eligible for the CMA Foundation exam.

The Institute of Cost Accountants of India conducts CMA Foundation exam two times in a year in the months of  June and December. If you have passed CMA Foundation exam, then you are eligible for CMA Inter. If you have any graduate degree, you are exempted from ICMAI Foundation exams. You can directly enter into CMA Inter.

Eligibility criteria for CMA Foundation

  • A candidate should have passed Class 10 or equivalent from a recognized Board or Institution.
  • Passed Senior Secondary Examination under 10+2 scheme of a recognized Board or an Examination recognized by the Central Government as equivalent thereto or has passed National Diploma in Commerce Examination held by the All India Council for Technical Education or any State Board of Technical Education under the authority of the said All India Council, or the Diploma in Rural Service Examination conducted by the National Council of Higher Education.

CMA Foundation:

Paper – 1 : Fundamentals of Economics & Management

Paper – 2 : Fundamentals of Accounting

Paper – 3 : Fundamentals of Law & Ethics

Paper – 4 : Fundamentals of Mathematics & Statistics

 CMA Intermediate:

Paper – 5 : Financial Accounting

 Paper – 6 : Laws & Ethics

Paper – 7 : Direct Taxation

Paper – 8 : Cost Accounting

Paper – 9 :Operations Management & Strategic Management

Paper – 10 : Cost & Management Accounting & Financial Management

Paper – 11 : Indirect Taxation

Paper – 12 : Company Accounts & Audit

CMA Final

Paper – 13 : Corporate Laws & Compliance

 Paper – 14 : Strategic Financial Management

Paper – 15 :Strategic Cost Management – Decision Making

Paper – 16 : Direct Tax Laws & International Taxation

Paper – 17 : Corporate Financial Reporting

Paper – 18 :Indirect Tax Laws & Practice

Paper – 19 : Cost & Management Audit

Paper – 20 : Strategic Performance Management & Business Valuation


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