This book is prepared exclusively for the Intermediate Level of Cost and Management Accountancy Examination requirement. It covers the questions & detailed answers as per the new syllabus of ICMAI.

The Present Publication is the 2^nd Edition for the CMA Intermediate | New Syllabus | June 2024 Exam. This book is authored by CA Tarun Agarwal and CA Leena Lalit Parakh, with the following noteworthy features:

• Strictly as per the new syllabus of ICMAI
• Coverage of the book concludes:
  • [Past Exam Questions] till CMA-Intermediate Dec. 2023 Exam (Suggested Answers)
    • Part I – Objective Questions [MCQs, Blanks, True/False, Match and Short Sums]
    • Part II – Descriptive Question
    • Part III – Numerical Problems
  • [Introduction] to each Chapter covering
    • Important Definitions
    • Concepts
    • Formulas
  • [Sample Questions] for Topics newly introduced in the syllabus
• [Questions & Case Studies] with detailed answers
• [Point-wise Answers] for easy & quick learning
• [Tabular Summary] at the beginning of each chapter
• [Most Updated & Amended] Section B [Auditing] of this Book is updated & amended as per the latest Companies Act Amendments.
• [Marks Distribution] is given Module-wise from June 2017 onwards
• [Previous Exam Trend Analysis] is provided in this book from Dec. 2023
• [ICMAI Study-Material Comparison] is also given module-wise

The contents of this book are as follows:

• Section A – Corporate Accounting
  • Accounting for Shares and Debentures
  • Preparation of the Statement of Profit and Loss and Balance Sheet (As per Schedule III of the Companies Act, 2013)
  • Cash Flow Statement
  • Accounts of Banking, Electricity and Insurance Companies
  • Accounting Standards
• Section B – Auditing
  • Basic Concepts of Auditing
  • Provision Relating to Audit under the Companies Act 2013
  • Auditing of Different Types of Undertakings