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CMA
Intermediate
Corporate Accounting and Auditing
Corporate Accounting and Auditing
Paper 10
100 marks
8 chapters
CMA Syllabus 2022
Official source (ICMAI)
Section A: Corporate Accounting (50%)
1
Accounting for Shares and Debentures
3 topics
10 marks
2
Preparation of the Statement of Profit and Loss and Balance Sheet (As per Schedule III of Companies Act, 2013)
3 topics
10 marks
3
Cash Flow Statement
10 marks
4
Accounts of Banking, Electricity and Insurance Companies
10 marks
5
Accounting Standards
7 topics
10 marks
Section B: Auditing (50%)
6
Basic Concepts of Auditing
7 topics
10 marks
7
Provisions Relating to Audit under Companies Act, 2013
7 topics
30 marks
8
Auditing of Different Types of Undertakings
6 topics
10 marks
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