CMA Foundation past papers, analysed

Fundamentals of Business Laws and Business Communication (1 attempt)

• Sale of Goods Act, 193020%
• Negotiable Instruments Act, 188120%
• Essential Elements of a Contract, Offer and Acceptance8%
• Types of Business Communication8%
• Void and Voidable Agreements, No Consideration No Contract6%
• Legal Methods and Court System in India4%
• Primary and Subordinate Legislation4%
• Capacity of Parties, Free Consent4%

Fundamentals of Financial and Cost Accounting (1 attempt)

• Financial Statements of Sole Proprietorship20%
• Statement of Cost and Profit (Cost Sheet)10%
• Cash Book, Bank Book, Petty Cash Book, Bank Reconciliation Statement6%
• Consignment6%
• Financial Statements of a Not-for-Profit Organisation6%
• Meaning and Significance of Cost Accounting and its Relationship with Financial Accounting6%
• Cost, Cost Centre, Cost Unit and Cost Drivers6%
• Journal and Ledger4%

Fundamentals of Business Mathematics and Statistics (1 attempt)

• Measures of Central Tendency and Dispersion16%
• Correlation and Regression14%
• Probability14%
• Ratios, Variations and Proportions10%
• Index Numbers and Time Series10%
• Statistical Representation of Data6%
• Time Value of Money and Annuity - Simple and Compound Interest4%
• Arithmetic Progression and Geometric Progression4%

Fundamentals of Business Economics and Management (1 attempt)

• Money and Banking24%
• Forms of Market20%
• Communication, Co-ordination, Collaboration, Monitoring and Control12%
• The Fundamentals of Economics8%
• Economic and Business Environment8%
• Theory of Demand and Supply6%
• Planning, Organizing, Staffing and Leading6%
• Introduction to Management4%