Official topic-wise syllabus and examination pattern for ICMAI CMA Foundation Examination Syllabus & Exam Pattern 2026 conducted by Institute of Cost Accountants of India (ICMAI). Complete stage breakdown, subject weightage, duration, and marking scheme.
Official syllabus curriculum and subject topics prescribed by Institute of Cost Accountants of India (ICMAI)
Section A: Fundamentals of Business Laws (80%): Introduction to legal system in India, Indian Contract Act 1872, Sale of Goods Act 1930, Negotiable Instruments Act 1881.
Section B: Business Communication (20%): Introduction to Business Communication, Types, Channels, Barriers, Commercial Letters, Drafting Notices, Circulars and Minutes.
Section A: Fundamentals of Financial Accounting (70%): Accounting Fundamentals, Accounting for Special Transactions (Bills of Exchange, Consignment, Joint Venture), Preparation of Final Accounts (Sole Proprietor & Non-Profit Organisations).
Section B: Fundamentals of Cost Accounting (30%): Meaning, definition, significance of cost accounting, Classification of costs, Preparation of Cost Sheet.
Section A: Fundamentals of Business Mathematics (40%): Arithmetic (Ratios, Proportions, Simple & Compound Interest, Annuity), Algebra (Set theory, Indices, Logarithms, Permutations & Combinations, Quadratic equations), Calculus (Basic differentiation and integration).
Section B: Fundamentals of Business Statistics (60%): Statistical representation of data, Measures of Central Tendency and Dispersion, Correlation and Regression, Probability, Index Numbers and Time Series.
Section A: Fundamentals of Business Economics (70%): Basic concepts of economics, Theory of Demand and Supply, Theory of Production and Cost, Market Forms (Perfect competition, Monopoly, Monopolistic competition, Oligopoly), Money and Banking.
Section B: Fundamentals of Management (30%): Management process (Planning, Organizing, Staffing, Leading, Controlling), Leadership and Motivation, Decision Making.
Candidates are advised to prepare systematically covering all prescribed topics, solve previous years' question papers, and practice mock tests under timed conditions.
Note: This syllabus and exam pattern is published purely for general informational purposes. Candidates are strongly advised to visit the official website and refer to the official syllabus circular to verify any recent changes, scheme updates, or revisions. We are not responsible for any inadvertent error, omission, or subsequent modifications made by the conducting authority.
