CMA Foundation
- Description
- Curriculum
- FAQ
- Notice
- Reviews
About CMA Foundation
CMA Foundation is the first level exam for the Cost and Management Accountancy (CMA) Course in India, which is offered by the Institute of Cost Accountants of India (ICMAI). The CMA Foundation exam serves as the entry-level exam for the CMA course and focuses on building a foundation in economics, accounting, laws, ethics, mathematics, and statistics. Clearing the CMA Foundation exam is a crucial step towards becoming a Cost and Management Accountant and pursuing a successful career in finance, accounting, and business.
CMA Foundation Exam Key Highlights
The CMA Foundation exam is the entry-level examination conducted by the Institute of Cost Accountants of India (ICMAI) for aspiring Cost and Management Accountants. Below are the key highlights:
1. Eligibility Criteria
- Candidates must have passed Class 10 or equivalent from a recognized board.
- Candidates must have passed Class 12 or an equivalent examination.
- Students awaiting Class 12 results can also apply.
2. Exam Mode & Medium
Mode: Online (Computer-Based Test)
Medium: English
3. Exam Structure
- The exam consists of four papers.
- Each paper carries 100 marks.
- The total marks for the exam are 400.
- Objective-type multiple-choice questions (MCQs).
4.CMA Foundation syllabus
- Fundamentals of Business Laws & Business Communication
- Fundamentals of Financial & Cost Accounting
- Fundamentals of Business Mathematics & Statistics
- Fundamentals of Economics & Management
5. Exam Duration
- Each sessions is 2 hours long.
- The entire exam is conducted in two sessions in a single day.
6. Passing Criteria
- A minimum of 40% marks in each paper.
- A minimum of 50% aggregate marks across all four papers.
7. Exam Frequency
- The CMA Foundation exam is conducted twice a year (June & December).
8. Registration Process
- Registration can be done online through ICMAI’s official website.
- Registration for the June session closes on January 31.
- Registration for the December session closes on July 31.
9. Exam Fee
- INR 1,200 for Indian students.
- Additional fees may apply for international candidates.
10. Result Declaration
- Results are usually declared within 15 days after the exam.
- Candidates can check their results on the official ICMAI website.
Important Link :- ICMAI cma foundation study material –Download now
CMA Foundation Eligibility
Eligibility or Qualification to registration for CMA Foundation coaching in gurgaon:
- A Students should have passed Class 10 or equivalent from a recognized Board or Institution Eligible for Admission in Foundation Course. OR
- Passed the Senior Secondary School Examination under the 10+2 scheme of a recognized Board or an Examination recognized by the Central Government as equivalent thereto Eligible to appear in Exam. OR
- Any Candidate who has is Graduate in any discipline other than fine Arts or Qualified CAT/ICSI Foundation Course / ICAI Intermediate will be exempted from CMA Foundation Course.
CMA Foundation Admission Last Date
Last Date or cut-off date to register or admission for CMA Foundation Course for June and December Examination
For June term examination-
31st January of the same calendar year
For December term examination-
31st July of the same calendar year
Registration Fee for CMA Foundation
- Registration Fee of CMA Foundation Course Rs.6000 and
- CMA Foundation Registration will be Valid for Three Years
CMA Foundation Exam Form Last Date
Last date of CMA Foundation examination application form for June and December term Examination
June term Examination –
10th April
December term Examination
10th October
Examination Fee
Examination Fee of CMA Foundation Course Rs.1200
CMA Foundation Syllabus
CMA Foundation syllabus has been divided in 4 subjects a follows
Important Link :- ICMAI cma foundation study material –Download now
Marking Scheme
- For each correct answer 2 marks will allowd
- There is no negative marking.
Passing Criteria
CMA Foundation Examination Passing Criteria: A Student of CMA foundation examination shall be declared to have passed in the examination, if he secures minimum 40% marks in each paper and an aggregate of 50% of total marks.
Declaration of Result
Result of CMA Foundation Examination conducted in June and December will be Declared on
June Examination
25thAugust
December Examination
25thFebruary
CMA Foundation Exam Admit Card
- The admit card is released 15 days before the exam on the ICMAI website.
- Students must download and print their admit cards to carry on the exam day.
CMA Foundation Exam Result
- Results are announced within a months of the exam date.
- Candidates can check results on the ICMAI official website.
A scorecard is provided, showing subject-wise marks and overall percentage
Benefits of CMA Foundation
The CMA Foundation exam is the first step toward becoming a Certified Management Accountant (CMA). Clearing this level opens the door to a promising career in cost and management accounting. Here are the key benefits of pursuing the CMA Foundation:
1. Strong Foundation in Management Accounting
The CMA Foundation syllabus covers fundamental topics like accounting, economics, and business laws, helping students build a strong base for advanced CMA levels.
2. Career Growth Opportunities
A CMA qualification is globally recognized and provides excellent job prospects in fields like finance, auditing, taxation, and management accounting.
3. High Salary Potential
CMAs often earn higher salaries compared to non-certified accountants, thanks to their expertise in cost management, budgeting, and financial decision-making.
4. Industry Demand
Companies across industries require CMAs to handle financial planning, cost control, and risk management, making it a highly sought-after qualification.
5. Better Decision-Making Skills
The course trains students to analyze financial data and make strategic decisions, enhancing their problem-solving and analytical abilities.
6. Flexibility in Study & Career
Students can prepare for the CMA Foundation exam while pursuing graduation or other professional courses, allowing them to manage both academics and career aspirations efficiently.
7. Easy Entry to CMA Intermediate
Clearing the CMA Foundation exam makes students eligible for the CMA Intermediate level, bringing them one step closer to a rewarding career as a cost management professional.
8. Opportunities in Government & Private Sectors
CMAs are in demand in both public and private sector organizations, including banks, multinational companies, and regulatory bodies.
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Conclusion
The CMA Foundation exam serves as the first step for aspiring Cost and Management Accountants, providing a strong base in accounting, economics, business laws, and management. With its objective-based online format, structured syllabus, and biannual exam cycle, it offers flexibility to students. By meeting the minimum passing criteria and preparing effectively, candidates can advance to the CMA Intermediate level, moving closer to a successful career in cost and management accounting.
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1
Chapter 1 (introduction of accounting)
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2
Chapter 2 (process of accounting )
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3
Chapter 3 (Bank of reconciliation)
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4
Chapter -4 (inventories)
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5
Chapter 5 (Depreciation)
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6
Chapter 6 (preparation of final accounts)
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7
Chapter 7 (accounting for npo)
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8
Chapter 8 (partnership accounting )
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9
Chapter 9 (accounting for company)
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10
Module 1- Introduction
1.1 Sources of law
1.2 Legislative process in india
1.3 Legal methhod and Court sytem in india
1.4 Primary and Subprdinate Legislation
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11
Module 2 - INDIAN CONTRACT ACT, 1872
MEANING OF CONTRACT
ESSENTIAL ELEMENT OF CONTRACT
VOID , VOIDABLE CONTRACT, NO CONSIDERATON NO CONTRACT
CONSIDERATION , LEGALITY OF OBJECTIVE AND CONSIDERATION
CAPACITY OF PARTIES , FREE CONSENT
QUASI AND CONTIGENT CONTRACT
PERFORMANCE OF CONTRACT
CONTRACT OF INDEMINITY, GUARANTEE , PLEDGE, AGENCY
E CONTRACT E SIGN
DISCHARGE OF CONTRACT
BREACH OF CONTRACT AND REMEDIES
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12
Module 3- Sale of Goods Act, 1930
DEFINATIONS
ESSENTIAL OF CONTRACT OF SALE
CONDITION AND WARRANTY
PERFORMANCE
RIGHT OF UNPAID SELLER
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13
Module 4- Negotiable Instrument Act , 1881
coming soon
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14
Module 5 - Business Communication
coming soon
Paper 1: Fundamentals of Business Laws and Business Communication
Paper 2: Fundamentals of Financial and Cost Accounting
Paper 3: Fundamentals of Business Mathematics and Statistics
Paper 4: Fundamentals of Business Economics and Management
Each paper covers specific topics relevant to its subject area.
December 2025 Exam: Students need to apply for registration on or before July 31, 2025.
June 2026 Exam: Students need to apply for registration on or before January 31, 2026.
Recent passport-sized photograph
Scanned copy of the student’s signature
Scanned copy of the 10th-grade certificate
Scanned copy of the 12th-grade mark sheet
Valid ID proof
If a student does not have the 12th-grade certificate at the time of registration, it can be submitted later before the examination.
At least 40% in each paper
A minimum aggregate of 50% across all four papers
This means obtaining at least 40 marks in each paper and a total of 200 marks out of 400.
Live Online Classes: KCC Tutorials are accessible from anywhere in India.
Video Lectures: Pre-recorded sessions available for flexible learning.
We also offer EMI options for course fees to make learning more affordable.
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✅ Comprehensive Study Material: Get access to detailed notes, practice papers, and mock tests designed as per the latest ICMAI syllabus.
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Who Can Join?
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Students who have completed or are appearing for their Class 12th exams.
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Aspiring CMAs looking for the best coaching to pass the CMA Foundation exam on the first attempt.
Course Highlights
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Subjects Covered: Fundamentals of Economics & Management, Fundamentals of Accounting, Fundamentals of Laws & Ethics, and Fundamentals of Business Mathematics & Statistics.
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Complete Syllabus Coverage with Revisions.
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Doubt-Solving Sessions & Personalized Mentorship.
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Regular Mock Tests & Exam-Oriented Training.
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