CMA Intermediate Course

CHAPTER WISE TEST SERIES FOR Dec 2024

STUDENT CAN ATTEMPT ANY TEST TILL 31st Dec 2024

 Note: If a student is opting for only a few subjects, then he/she can check the Syllabus of the
related subjects only

 Latest Exam Pattern of ICMAI (Lengthy application based questions, Lengthy MCQs, unseen
questions etc.) are thoroughly included in the papers. The papers will be lengthier than the test
papers of the previous attempts.

 All amendments applicable for Dec 2024 are included in the test papers.

 New Course Study Notes will be provided with unlimited doubt solving till the exams.

• Live new MCQs/Case Study MCQ Test series will be provided with proper detailed reason.

• New questions other than ICMAI will be provided as per latest pattern of ICMAI (Refund
guaranteed if new questions are not provided)

BUSINESS LAWS AND ETHICS (BLE)

Section A: Commercial Laws
Test No. Chapter No. Chapter Name
Test – 1 CH – 1 Introduction to Law and Legal System in India
Test – 2 CH – 2 Indian Contracts Act, 1872

Test – 3 CH – 3 Sale of Goods Act, 1930

Test – 4 CH – 4 Negotiable Instruments Act, 1881
Test – 5 CH – 5 Indian Partnership Act, 1932
Test – 6 CH – 6 Limited Liability Partnership Act, 2008
Section B: Industrial Laws
Test – 7 CH – 7 Factories Act, 1948

CAtestseries.org – Cost and Management Accounting (CMA) Special Test Series as per ICMAI Pattern
 Test – 8 CH – 8 Payment of Gratuity Act, 1972
Test – 9 CH – 9 Employees Provident Fund and Miscellaneous Provisions
Act, 1952
Test – 10 CH – 10 Employees State Insurance Act, 1948
Test - 11 CH - 11 The Code on Wages, 2019
Section C: Corporate Laws
Test - 12 CH - 12 Companies Act, 2013
Section D: Business Ethics
Test – 13 CH – 13 Business Ethics and Emotional Intelligence
FULL TEST – 1 TEST WILL CONSIST OF 100 MARKS COVERING WHOLE
SYLLABUS
FULL TEST – 2 TEST WILL CONSIST OF 100 MARKS COVERING WHOLE
SYLLABUS

FINANCIAL ACCOUNTING (FA)

Section A: Accounting Fundamentals
Test No. Chapter No. Chapter Name
Test – 1 CH – 1 Accounting Fundamentals
Section B: Accounting for Special Transactions
Test – 2 CH – 2 Bills of Exchange, Consignment, Joint Venture
Section C: Preparation of Financial Statements
Test - 3 CH - 3 Preparation of Final Accounts of Commercial
Organisations, Not-for-Profit Organisations and from
Incomplete Records
Section D: Partnership Accounts
Test – 4 CH – 4 Partnership Accounts
Section E: Lease, Branch and Departmental Accounts etc
Test – 5 CH – 5 Lease Accounting
CH – 6 CH – 6 Branch (including Foreign Branch) and Departmental
Accounts
CH – 7 CH – 7 Insurance Claim for Loss of Stock and Loss of Profit
CH – 8 CH – 8 Hire Purchase and Installment Sale Transactions
Section F: Accounting Standards
CH – 9 CH – 9 Accounting Standards
FULL TEST – 1 TEST WILL CONSIST OF 100 MARKS COVERING WHOLE
SYLLABUS
FULL TEST – 2 TEST WILL CONSIST OF 100 MARKS COVERING WHOLE
SYLLABUS

CAtestseries.org – Cost and Management Accounting (CMA) Special Test Series as per ICMAI Pattern
 DIRECT AND INDIRECT TAXATION (DITX)
Section A: Direct Taxation
Test No. Chapter No. Chapter Name
Test – 1 CH – 1 Basics of Income Tax Act
Test – 2 CH – 2 (Part-1) Heads of Income (Salaries, Income from House
Property, Profits and Gains of Business or Profession)
Test – 3 CH – 2 (Part-2) Heads of Income (Capital Gains, Income from Other
Sources)
Test – 4 CH – 3 (Part-1) Total Income and Tax Liability of Individuals & HUF
(Income of Other Person included in Assesses Total
Income (Clubbing of Income), Set off and Carry Forward
of Losses, Deductions, Rebate and Relief, Taxation of
Individual (including AMT but excluding Non-resident)
& HUF, Advance Tax)
Test – 5 CH – 3 (Part-2) Total Income and Tax Liability of Individuals & HUF (Tax
Deducted at Source & Tax Collected at Source
(excluding Non-resident), Filing of Return of Income,
PAN, Self-Assessment & Intimation)
Section B: Indirect Taxation
Test – 6 CH – 4 Concept of Indirect Taxes
Test – 7 CH – 5 (Part-1) Goods and Services Tax (GST) Laws (Introduction to GST
Law, Levy and Collection of CGST and IGST, Basic
concepts of Time, Place and Value of Supply)
Test – 8 CH – 5 (Part-2) Goods and Services Tax (GST) Laws (Input Tax Credit,
Computation of GST Liability, Registration, Tax Invoice
– Electronic Way Bill, Returns and Payment of Taxes)
Test – 9 CH – 6 Customs Act
FULL TEST – 1 TEST WILL CONSIST OF 100 MARKS COVERING WHOLE
SYLLABUS
FULL TEST – 2 TEST WILL CONSIST OF 100 MARKS COVERING WHOLE
SYLLABUS

COST ACCOUNTING (CA)

Section A: Introduction to Cost Accounting
Test No. Chapter No. Chapter Name
Test – 1 CH – 1 Introduction to Cost Accounting
Test – 2 CH – 2 Cost Ascertainment – Elements of Cost
Test – 3 CH – 3 Cost Accounting Standards (CAS 1 to CAS 24)
Test – 4 CH – 4 Cost Book Keeping

CAtestseries.org – Cost and Management Accounting (CMA) Special Test Series as per ICMAI Pattern
 Section B: Methods of Costing
Test – 5 CH – 5 Methods of Costing
Section C: Cost Accounting Techniques
Test – 6 CH – 6 Cost Accounting Techniques
FULL TEST – 1 TEST WILL CONSIST OF 100 MARKS COVERING WHOLE
SYLLABUS
FULL TEST – 2 TEST WILL CONSIST OF 100 MARKS COVERING WHOLE
SYLLABUS

OPERATIONS MANAGEMENT AND

STRATEGIC MANAGEMENT (OMSM)

Section A: Operations Management

Test No. Chapter No. Chapter Name
Test – 1 CH – 1 Introduction
Test – 2 CH – 2 Operations Planning
Test – 3 CH – 3 Designing of Operational Systems and Control
Test – 4 CH – 4 Application of Operation Research - Production Planning
and Control
CH – 5 CH – 5 Productivity Management and Quality Management
CH – 6 CH – 6 Project Management, Monitoring and Control
CH – 7 CH – 7 Economics of Maintenance and Spares Management
Section B: Strategic Management
Test – 8 CH – 8 Introduction
Test – 9 CH – 9 Strategic Analysis and Strategic Planning
Test – 10 CH – 10 Formulation and Implementation of Strategy
Test – 11 CH – 11 Digital Strategy
FULL TEST – 1 TEST WILL CONSIST OF 100 MARKS COVERING WHOLE
SYLLABUS
FULL TEST – 2 TEST WILL CONSIST OF 100 MARKS COVERING WHOLE
SYLLABUS

CORPORATE ACCOUNTING AND AUDITING (CAA)

Section A: Corporate Accounting

CAtestseries.org – Cost and Management Accounting (CMA) Special Test Series as per ICMAI Pattern
 Test No. Chapter No. Chapter Name
Test – 1 CH – 1 Accounting for Shares and Debentures
Test – 2 CH – 2 Preparation of the Statement of Profit and Loss and
Balance Sheet (As Per Schedule III of Companies Act, 2013)
Test – 3 CH – 3 Cash Flow Statement
Test – 4 CH – 4 Accounts of Banking, Electricity and Insurance Companies
Test - 5 CH – 5 Accounting Standards
Section B: Auditing
Test – 6 CH – 6 Basic Concepts of Auditing
Test – 7 CH – 7 Provisions Relating to Audit under Companies Act, 2013
Test – 8 CH – 8 Auditing of Different Types of Undertakings
FULL TEST – 1 TEST WILL CONSIST OF 100 MARKS COVERING WHOLE
SYLLABUS
FULL TEST – 2 TEST WILL CONSIST OF 100 MARKS COVERING WHOLE
SYLLABUS

FINANCIAL MANAGEMENT AND

BUSINESS DATA ANALYTICS (FMDA)

Section A: Financial Management
Test No. Chapter No. Chapter Name
Test – 1 CH – 1 Fundamentals of Financial Management
Test – 2 CH – 2 Institutions and Instruments in Financial Markets
Test – 3 CH – 3 Tools for Financial Analyses
Test – 4 CH – 4 Sources of Finance and Cost of Capital
Test - 5 CH – 5 Capital Budgeting
Test – 6 CH – 6 Working Capital Management
Test - 7 CH – 7 Financing Decision of a Firm
Section B: Business Data Analytics
Test – 8 CH – 8 Introduction to Data Science for Business Decision-making
Test – 9 CH – 9 Data Processing, Organisation, Cleaning and Validation
Test – 10 CH – 10 Data Presentation: Visualisation and Graphical
Presentation
Test – 11 CH-11 Data Analysis and Modelling
FULL TEST – 1 TEST WILL CONSIST OF 100 MARKS COVERING WHOLE
SYLLABUS
FULL TEST – 2 TEST WILL CONSIST OF 100 MARKS COVERING WHOLE
SYLLABUS

CAtestseries.org – Cost and Management Accounting (CMA) Special Test Series as per ICMAI Pattern
 MANAGEMENT ACCOUNTING (MA)
Section A: Introduction to Management Accounting
Test No. Chapter No. Chapter Name
Test – 1 CH – 1 Introduction to Management Accounting
Section B: Activity Based Costing
Test – 2 CH – 2 Activity Based Costing
Section C: Decision Making Tools
Test – 3 CH – 3 Marginal Costing
Test – 4 CH – 4 Applications of Marginal Costing in Short Term Decision
Making
Test – 5 CH – 5 Transfer Pricing
Section D: Standard Costing and Variance Analysis
Test – 6 CH – 6 Standard Costing and Variance Analysis
Section E: Forecasting, Budgeting and Budgetary Control
Test – 7 CH – 7 Forecasting, Budgeting and Budgetary Control
Section F: Divisional Performance Measurement
Test – 8 CH – 8 Divisional Performance Measurement
Section G: Responsibility Accounting
Test – 9 CH – 9 Responsibility Accounting
Section H: Decision Theory
Test – 10 CH – 10 Decision Theory
FULL TEST – 1 TEST WILL CONSIST OF 100 MARKS COVERING WHOLE
SYLLABUS
FULL TEST – 2 TEST WILL CONSIST OF 100 MARKS COVERING WHOLE
SYLLABUS

NOTE: INDIVIDUAL CHAPTERWISE TEST SERIES INCLUDE TESTS OF 75 – 120 MINUTES EACH

FULL SYLLABUS TESTS ARE OF 3 HOURS EACH

ALL CHAPTERS MENTIONED ABOVE ARE BASED ON ICMAI STUDY MATERIAL

DATES MENTIONED IN THE SYLLABUS ARE FLEXIBLE. STUDENT CAN POSTPONE THE TESTS &
ATTEMPT AT ANY TIME AND ANY DAY TILL 31st Dec 2024.

TEST PAPERS INCLUDE MCQS & CASE STUDY MCQS ALSO FOR THE APPLICABLE SUBJECTS

CAtestseries.org – Cost and Management Accounting (CMA) Special Test Series as per ICMAI Pattern
CAtestseries.org – Cost and Management Accounting (CMA) Special Test Series as per ICMAI Pattern