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Cost Accountant

Those who want to start working as cost accountant need to complete the CMA  exam which is divided into the stages – foundation, intermediary and final. The minimum age of application is 17 years and students who have completed their 10+2 can apply.


Institute of Cost & Work Accountants of India

1. Foundation course
1. Foundation course of CMA  (Institute of Cost & Work Accountants of India):-

• The CWA CMA  course at the Foundation level (CMA : Foundation Examination) consists of only theoretical examinations. There are 6 subjects to be studied arranged into 4 papers of 100 marks each.
1. Fundamentals of Economics and Management (100 Marks)

2. Accounting (100 Marks)

3. Fundamentals of Law and Ethics (100 Marks)

4. Business Mathematics and Statistics (100 Marks)

• To pass a student has to obtain a minimum of 40% in each paper and an aggregate of 50% in all the papers together, failing which the student has to reappear in all the 4 papers again.

2. Intermediate Courses
2. Intermediate Courses of CMA 

• The CWA CMA course at the Intermediate level (CMA : Intermediate Examination) consists of theoretical examinations as well as compulsory practical trainings. The theoretical examinations consist of 8 subjects to be studied arranged into 2 stages of 4 papers of 100 marks each.

Intermediate – Group I

Sl.No Subejct Marks
1 Financial Accounting 100
2 Law, Ethics & Governance 100
3 Direct Taxation 100
4 Cost accounting & Financial Management 100

Intermediate – Group II

Sl.No Subejct Marks
1 Operation Management & information system 100
2 Cost and Management Accountancy 100
3 Indirect taxation 100
4 Company Accounts and Auditing 100

• To pass a student has to obtain a minimum of 40% in each paper and an aggregate of 50% in all the papers of a stage together, failing which the student has to reappear in all the papers again. Even if the student appears in both the stages together each stage will be considered separately for assessing the result.

3. Final

Successful students at the CMA intermediate examination are eligible to register for CMA  Final course. Examinations for this will be held in the month of JUN and DEC of every calendar year. CMA Final Consists of two groups Group III and Group IV.

Group III

Sl.No Subejct Marks
1 Corporate Law and Compliance 100
2 Advanced Financial Management 100
3 Business Strategy and Strategic Cost Management 100
4 Tax Management and Practice 100

Group IV

Sl.No Subejct Marks
1 Strategic Performance Management 100
2 Corporate Financial Reporting 100
3 Cost and Management Audit 100
4 Financial Analysis and Business Valuation 100

In each paper require to score 40 marks and 50% in aggregate (total).

Note: There is a mandatory Industry Oriented Training Program of 42 hours that a candidate must take and a practical training for 3 years.

Out of the total period of 3 years of practical training a student must be registered for a period of 1 year out of which at least 6 months must be completed before 31st march/30th September respectively to become eligible to make an application for examination to be held in June/December for appearing in both the groups or for the remaining group in the final course (Having qualified the other group of the course)

Prominent Features
  1. Highly qualified and experienced tutors handle the subjects effectively and efficiently.
  2. Unlike regular classroom coaching of CA/CS/CMA  where no personal attention is paid and it has strict class timings, Wisdom Academy’s group tuition have a batch size of not more than 10-12 students thereby providing students with one-to-one attention and making sure all doubts are cleared.
  3. Early morning, evenings and weekend batches for working professionals
  4. Concentration on exam-oriented appreciable number of quality problems to provide a firm grounding for students in various subjects and to face the professional exams with high Confidence
  5. Systematic exploring of syllabus in a scheduled time frame without sacrificing quality and number of classes.
  6. Regular tests to track the progress of students.

Wisdom Academy provides group tuition for CMA  Foundation, CMA  Inter, CMA Final by experts at Andheri and Borivali centers.