CMA Intermediate formula sheets and revision notes
One printable page per chapter: the formulas, rules and quick-revision points to know, the mistakes that cost marks and exam tips. Built from our fact-checked study guide. Free, no sign-up.
Business Laws and Ethics
- Introduction to Law and Legal System in IndiaFormula sheet
- Indian Contracts Act, 1872Formula sheet
- Special Contracts - Indemnity and Guarantee; Bailment and Pledge; Laws of AgencyFormula sheet
- Sale of Goods Act, 1930Formula sheet
- Negotiable Instruments Act, 1881Formula sheet
- Indian Partnership Act, 1932Formula sheet
- Limited Liability Partnership Act, 2008Formula sheet
- Factories Act, 1948Formula sheet
- Payment of Gratuity Act, 1972Formula sheet
- Employees Provident Fund and Miscellaneous Provisions Act, 1952Formula sheet
- Employees State Insurance Act, 1948Formula sheet
- The Code on Wages, 2019Formula sheet
- Company Types, Promotion, Formation and Related ProceduresFormula sheet
- Directors - Role, Responsibilities, Qualification, Appointment, Removal, Remuneration and PowersFormula sheet
- Operational and Financial ControlFormula sheet
- Internal Financial Control for Financial ReportingFormula sheet
- Rights of ShareholdersFormula sheet
- Key Managerial PersonnelFormula sheet
- Business Ethics and Emotional IntelligenceFormula sheet
Financial Accounting
- Accounting FundamentalsFormula sheet
- Bills of ExchangeFormula sheet
- ConsignmentFormula sheet
- Joint VentureFormula sheet
- Final Accounts of Commercial OrganisationsFormula sheet
- Financial Statements of Not-for-Profit OrganisationsFormula sheet
- Financial Statements from Incomplete RecordsFormula sheet
- Admission of PartnerFormula sheet
- Retirement of PartnerFormula sheet
- Death of PartnerFormula sheet
- Dissolution of Partnership Firms including Piecemeal DistributionFormula sheet
- Amalgamation of Partnership FirmsFormula sheet
- Conversion of Partnership Firm into a Company and Sale of Partnership Firm to a CompanyFormula sheet
- Accounting of Limited Liability PartnershipFormula sheet
- Lease AccountingFormula sheet
- Branch (including Foreign Branch) and Departmental AccountsFormula sheet
- Introduction to Accounting Standards (GAAP, AS and Convergence to Ind AS)Formula sheet
- Disclosure of Accounting Policies (AS 1)Formula sheet
- Property, Plant and Equipment (AS 10)Formula sheet
- The Effects of Changes in Foreign Exchange Rates (AS 11)Formula sheet
- Accounting for Government Grants (AS 12)Formula sheet
- Borrowing Costs (AS 16)Formula sheet
- Accounting for Taxes on Income (AS 22)Formula sheet
Direct and Indirect Taxation
- Basic Concepts, Basis of Charge and Capital and Revenue ReceiptsFormula sheet
- Residential Status and Scope of Total IncomeFormula sheet
- Agricultural IncomeFormula sheet
- Income which does not form part of Total IncomeFormula sheet
- SalariesFormula sheet
- Income from House PropertyFormula sheet
- Profits and Gains of Business or ProfessionFormula sheet
- Capital GainsFormula sheet
- Income from Other SourcesFormula sheet
- Clubbing of IncomeFormula sheet
- Set off and Carry Forward of LossesFormula sheet
- Deductions, Rebate and ReliefFormula sheet
- Taxation of Individuals (including AMT) and HUFFormula sheet
- Advance TaxFormula sheet
- Tax Deducted at Source and Tax Collected at SourceFormula sheet
- Filing of Return of IncomeFormula sheet
- PANFormula sheet
- Self-Assessment and IntimationFormula sheet
- Concept of Indirect TaxesFormula sheet
- Introduction to GST LawFormula sheet
- Levy and Collection of CGST and IGSTFormula sheet
- Concept of Supply including Composite and Mixed SuppliesFormula sheet
- Charge of Tax including Reverse ChargeFormula sheet
- Exemption from TaxFormula sheet
- Composition LevyFormula sheet
- Time and Value of SupplyFormula sheet
- Input Tax CreditFormula sheet
- Computation of GST LiabilityFormula sheet
- RegistrationFormula sheet
- Tax Invoice - Electronic Way BillFormula sheet
- Returns and Payment of TaxesFormula sheet
- Customs ActFormula sheet
Cost Accounting
- Introduction to Cost AccountingFormula sheet
- Material CostsFormula sheet
- Employee CostsFormula sheet
- Direct ExpensesFormula sheet
- OverheadsFormula sheet
- Cost Accounting Standards (CAS 1 to CAS 24)Formula sheet
- Cost Book-KeepingFormula sheet
- Reconciliation of Costing and Financial ProfitFormula sheet
- Integrated Accounting SystemFormula sheet
- Job CostingFormula sheet
- Batch CostingFormula sheet
- Contract CostingFormula sheet
- Process CostingFormula sheet
- Operating Costing - Transport, Hotel and HealthcareFormula sheet
- Marginal CostingFormula sheet
- Standard Costing and Variance AnalysisFormula sheet
- Budget and Budgetary ControlFormula sheet
Operations Management and Strategic Management
- Introduction to Operations ManagementFormula sheet
- Operations PlanningFormula sheet
- Designing of Operational Systems and ControlFormula sheet
- Production Planning and ControlFormula sheet
- Control Measures - Time and Motion Study, Method Study, Work StudyFormula sheet
- Optimum Allocation of Resources - LPPFormula sheet
- TransportationFormula sheet
- Job Evaluation, Job Allocation - AssignmentFormula sheet
- Scheduling and Queuing ModelsFormula sheet
- Simulation and Line BalancingFormula sheet
- Lean Operations and JITFormula sheet
- Productivity Management and Quality ManagementFormula sheet
- Project Management, Monitoring and ControlFormula sheet
- Economics of Maintenance and Spares ManagementFormula sheet
- Introduction to Strategic ManagementFormula sheet
- Strategic Analysis and Strategic PlanningFormula sheet
- Formulation and Implementation of StrategyFormula sheet
- Digital StrategyFormula sheet
Corporate Accounting and Auditing
- Issue, Forfeiture, Rights, Bonus, Sweat Equity, ESOP and Buy-back of SharesFormula sheet
- Redemption of Preference Shares, Issue and Redemption of DebenturesFormula sheet
- Underwriting of SecuritiesFormula sheet
- Statement of Profit and Loss and Balance Sheet (Schedule III of Companies Act, 2013)Formula sheet
- Cash Flow StatementFormula sheet
- Accounts of Banking, Electricity and Insurance CompaniesFormula sheet
- Conceptual FrameworkFormula sheet
- Presentation of Financial Statements (Ind AS 1)Formula sheet
- Inventories (Ind AS 2)Formula sheet
- Events after the Reporting Period (Ind AS 10)Formula sheet
- Employee Benefits (Ind AS 19)Formula sheet
- Earnings per Share (Ind AS 33)Formula sheet
- Provisions, Contingent Liabilities and Contingent Assets (Ind AS 37)Formula sheet
- Nature, Scope, Objectives and Significance of AuditingFormula sheet
- Brief Introduction to Auditing StandardsFormula sheet
- Audit Engagement, Audit Program, Audit Documentation and Audit EvidenceFormula sheet
- Audit Risk, Internal Control, Internal Check and Internal AuditFormula sheet
- Audit Sampling, Audit Techniques and Analytical ProcedureFormula sheet
- Application of Technology in Audit and Audit TrailFormula sheet
- Statutory Audit under the Companies Act, 2013Formula sheet
- Cost AuditFormula sheet
- Secretarial AuditFormula sheet
- Audit of Various Items of Financial StatementsFormula sheet
- Audit Report and Reporting under CAROFormula sheet
- Report on Internal Financial Control over Financial ReportingFormula sheet
- National Financial Reporting Authority (NFRA)Formula sheet
- Auditing of Different Types of UndertakingsFormula sheet
Financial Management and Business Data Analytics
- Introduction to Financial ManagementFormula sheet
- Time Value of MoneyFormula sheet
- Risk and ReturnFormula sheet
- Financial InstitutionsFormula sheet
- Capital MarketFormula sheet
- Money MarketFormula sheet
- Comparative, Common-Size Financial Statements and Trend AnalysisFormula sheet
- Financial Ratio AnalysisFormula sheet
- Fund Flow Statement - Preparation and AnalysisFormula sheet
- Cash Flow Statement - Preparation and AnalysisFormula sheet
- Sources of FinanceFormula sheet
- Cost of CapitalFormula sheet
- Capital BudgetingFormula sheet
- Introduction to Working Capital ManagementFormula sheet
- Receivable ManagementFormula sheet
- Payable ManagementFormula sheet
- Inventory ManagementFormula sheet
- Management of Cash and Cash EquivalentsFormula sheet
- Financing Working CapitalFormula sheet
- Capital Structure and Capital StackingFormula sheet
- Leverage Analyses and EBIT - EPS AnalysisFormula sheet
- Dividend Decisions and Dividend TheoriesFormula sheet
- Introduction to Data Science for Business Decision-makingFormula sheet
- Data Processing, Organisation, Cleaning and ValidationFormula sheet
- Data Presentation: Visualisation and Graphical PresentationFormula sheet
- Data Analysis and ModellingFormula sheet
Management Accounting
- Introduction to Management AccountingFormula sheet
- Activity Based CostingFormula sheet
- Marginal Costing (Management Accounting)Formula sheet
- Applications of Marginal Costing in Short Term Decision MakingFormula sheet
- Transfer PricingFormula sheet
- Standard Costing and Variance Analysis (Management Accounting)Formula sheet
- Forecasting, Budgeting and Budgetary ControlFormula sheet
- Divisional Performance MeasurementFormula sheet
- Responsibility AccountingFormula sheet
- Decision TheoryFormula sheet