syllabus icwa

2
WHO ARE COST & MANAGEMENT ACCOUNTANTS? HOW TO BECOME A COST & MANAGEMENT ACCOUNTANT? CAREER CHART FOR COST & MANAGEMENT ACCOUNTANTS Accountants who are basically concerned with management of business, trade & industry through "ACCOUNTING" with emphasis on "COST MANAGEMENT". After taking the course offered by the Institute, passing its Final Examination and acquiring practical experince one can become a MEMBER of the Institute. Only MEMBERS of the Institute are known as COST & MANAGEMENT ACCOUNTANTS. Senior Secondary (class 10 + 2) Passed Candidates FOR FURTHER DETAILS PLEASE CONTACT AT : After Passing Intermediate Examination Passing Final Examination and Acquiring Practical Experience (Member of the Institute) FINAL COURSE COST & MANAGEMENT ACCOUNTANT (CMA) FOUNDATION EXAMINATION INTERMEDIATE COURSE THE INSTITUTE OF COST AND WORKS ACCOUNTANTS OF INDIA NORTHERN INDIA REGIONAL COUNCIL OF ICWAI 12, Sudder Street, KOLKATA-700 016 Phone : 033-22521031 / 1034 / 1035 Fax : +91-33-22527993, 22521026 Website : www.icwai.org / www.myicwai.com E-mail : [email protected] 3, Institutional Area, Lodhi Road, New Delhi-110 003 Phone : 011-24615788, 24626678, 23344629 / 22041560 Fax : +91-011-24623792 / 24644630 Website : www.nirc-icwai.org E-mail : [email protected], [email protected] C M A At Glance C M A At Glance ICWAI BUILDS WORLD CLASS CAREER Cost and Management Accountants - High Calibre value creating professionals ICWAI ICWAI (Set up under an Act of Parliament) (Set up under an Act of Parliament) THE INSTITUTE OF COST AND WORKS ACCOUNTANTS OF INDIA THE INSTITUTE OF COST AND WORKS ACCOUNTANTS OF INDIA IN SERVICE TO SOCIETY FOR SUCCESS AND SATISFACTION Headquarters :- 12, Sudder Street, Kolkata - 700016 Ph. : 033-2252-1031, 2252-1034, 2252-1035, 2252-1602, 2252-1492 Fax : 91 33 2252 - 7993 / 2252 - 1026 website : www.icwai.com / www.icwai.org Directorate of Studies : Telephone : 033 2252 - 2392 E-mail : [email protected] NORTHERN INDIA REGIONAL COUNCIL OF ICWAI ICWAI Bhawan, 3, Institutional Area, Lodi Road, New Delhi - 110 003 Ph. No. : 2461 5788/2462 6678/2334 4629/2204 1560 Fax : 24623792, 24644630 Website : www.nirc-icwai.org E-mail : [email protected], [email protected] Direct Admission for Graduates (Any discipline) COACHING EXPENSES & FEE STRUCTURE : Career Planning and Placement :- The Northern India Regional Council of ICWAI, New Delhi is continuously engaged in Career Planning and Placement of Intermediate and Final Passed Students. Almost every student has been absorbed in the Organisations of repute with a good start. Note :- Admission Forms, Prospectus, Examination Forms, Suggested Answers and other publications of the Institute are available on payment at NIRC of ICWAI, 3, Institutional Area, Lodi Road, New Delhi-3. During all Working Hours 10.00 A.M. to 6.00 P.M. 10.00 A.M. to 6.00 P.M. (Institute closed on IInd Saturday, Sunday and all other Holidays) For further details incumbent may obtain a copy of the Prospectus of the Institute which costs Rs. 200/- and is available from the Institute's headquarters at 12, Sudder Street, Kolkata - 700 016, e-mail : [email protected] or from its four Regional Councils, chapters addresses of which are given below : ICWAI Bhawan, 3, Institutional Area, Lodi Road, New Delhi - 110 003 Ph. No. 2461 5788, 2462 6678, 2464 4630, 2204 1560, 2334 4629, Fax No. 24623792 e-mail : [email protected] 84, Harish Mukherjee Road, Kolkata - 700 025 Ph. No. 2455 3418 / 5957 Fax No. 91 033 24553418 4, (old no. 65) Montieth Lane, Egmore, Chennai-600 008 Ph. No. 2855 4443/4326, 2872 2772 Fax No. 91 044 2855 4651 e-mail : [email protected] Rohit Chambers, Janmabhoomi Marg, Mumbai-400 001 Ph. No. 2287 2010, 2204 3416/3406, 2284 1138 Fax No. 91 022 2870763 e-mail : [email protected] Or at the 96 Chapters located at almost all State capitals and major towns of the country. NORTHERN INDIA REGIONAL COUNCIL OF ICWAI EASTERN INDIA REGIONAL COUNCIL OF ICWAI SOUTHERN INDIA REGIONAL COUNCIL OF ICWAI WESTERN INDIA REGIONAL COUNCIL OF ICWAI Name of the Chapters - Regionwise i) Western Region : ii) Eastern Region : iii) Southern Region : iii) Northern Region : Ahmedabad, Aurangabad, Baroda,Bhilai, Bhopal, Bilaspur, Chandrapur, Goa, Indore-Dewas, Jabalpur, Jhagrakhand-Chirimri, Kalyan-Ambarnath, Kolhapur - Sangli, Korba, Nagpur, Konkan, Nasik-Ojhar, Pune, Raipur, Rajkot, Surat-South Gujarat, Vindhyanagar, Kutch-Gandhidham - Total 23. Agartala, Asansol, Bokaro Steel City, Cuttack- Bhubaneshwar, South Orissa, Dhanbad-Sindhri, Durgapur, Farakka, Gangtok-Siliguri, Guwahati, Howrah, Jamshedpur, Jajpur-Keonjhar, Kalyani, Silchar, Kharagpur, Naihati-Ichapur, Patna, Rajpur, Ramgarh, Ranchi, Rourkela, Sambalpur, Serampore and Talcher- Angul - Total 25. Bangalore, Bhadravathi - Shimoga, Cochin, Coimbatore, Godavari (Rajahmundry), Hyderabad, Kolar Gold Fields, Kothaguden, Kottayam, Madurai, Mangalore, Mettur - Salem, Mysore, Nellai Pearl City (Tirunelveli - Tuticorin) Neyveli, Palakkad, Pennar (Nellore), Pondicherry, Ranipet, Tiruchirapalli, Trichur, Trivandrum, Ukkunagaram (near Visakhapatnam) Vijayawada and Visakhapatnam - Total 25 Ajmer, Allahabad, Chandigarh-Panchkula, Dehradun, Faridabad, Ghaziabad, Gorakhpur, Gurgaon, Hardwar- Rishikesh, Jaipur, Jalandhar, Jodhpur, Kanpur, Kota, Lucknow, Ludhiana, Manakpur, Naya-Nangal, Noida, Patiala, Srinagar, Udaipur, Jhansi - Total 23 ICWAI promises you a successful career as a Strategic Cost & Management Accountant and an effective manager or a consultant in the chosen field of your activity. (Inclusive of (Inclusive of cost of study cost of study notes & notes) Coaching facilities and Regn. Fees) Rs. 4000/- Rs. 3500/- Intermediate Course Rs. 6000/- Rs. 7500/- Rs. 7000/- Rs. 9000/- (Lib. deposit & Misc fees excluded) Foundation Rs. 700/- Intermediate Rs. 700/- Final Rs. 800/- Practical Training Rs. 1000/- -- Registration Computer Training Rs. 6000/- -- GD/BC Seminar Rs. 600/- -- Modular Training -- Rs. 2200/- Fees (includes Refreshments & Dinner etc.) Oral Coaching Postal Coaching Foundation Final Course (Per Group) (Both Groups) (Per Group) (Both Groups) (Per Group) (Per Group) (Per Group) EXAMINATION FEE TRAINING FEE INTERMEDIATE FINAL

Upload: umeshgupta85

Post on 18-Nov-2014

3.211 views

Category:

Documents


7 download

TRANSCRIPT

Page 1: Syllabus ICWA

WHO ARE COST & MANAGEMENT ACCOUNTANTS?

HOW TO BECOME A COST & MANAGEMENT ACCOUNTANT?

CAREER CHART FOR COST & MANAGEMENT ACCOUNTANTS

Accountants who are basically concerned with management of business, trade & industry through "ACCOUNTING" with emphasis on "COST MANAGEMENT".

After taking the course offered by the Institute, passing its Final Examination and acquiring practical experince one can become a MEMBER of the Institute. Only MEMBERS of the Institute are known as COST & MANAGEMENT ACCOUNTANTS.

Senior Secondary (class 10 + 2) Passed Candidates

FOR FURTHER DETAILS PLEASE CONTACT AT :

After Passing Intermediate Examination

Passing Final Examination and AcquiringPractical Experience

(Member of the Institute)

FINAL COURSE

COST & MANAGEMENT ACCOUNTANT (CMA)

FOUNDATION EXAMINATION

INTERMEDIATE COURSE

THE INSTITUTE OF COST AND WORKS ACCOUNTANTS OF INDIA

NORTHERN INDIA REGIONAL COUNCIL OF ICWAI

12, Sudder Street, KOLKATA-700 016Phone : 033-22521031 / 1034 / 1035Fax : +91-33-22527993, 22521026Website : www.icwai.org / www.myicwai.comE-mail : [email protected]

3, Institutional Area, Lodhi Road, New Delhi-110 003Phone : 011-24615788, 24626678, 23344629 / 22041560Fax : +91-011-24623792 / 24644630Website : www.nirc-icwai.orgE-mail : [email protected], [email protected]

C M A At GlanceC M A At Glance

ICWAI BUILDS WORLD CLASS CAREER

Cost and Management Accountants - High Calibre value creating professionals

ICWAIICWAI

(Set up under an Act of Parliament)(Set up under an Act of Parliament)THE INSTITUTE OF COST AND WORKS ACCOUNTANTS OF INDIATHE INSTITUTE OF COST AND WORKS ACCOUNTANTS OF INDIA

IN SERVICE TO SOCIETYFOR

SUCCESS AND SATISFACTION

Headquarters :-12, Sudder Street, Kolkata - 700016Ph. : 033-2252-1031, 2252-1034, 2252-1035, 2252-1602, 2252-1492Fax : 91 33 2252 - 7993 / 2252 - 1026website : www.icwai.com / www.icwai.orgDirectorate of Studies :Telephone : 033 2252 - 2392E-mail : [email protected] INDIA REGIONAL COUNCIL OF ICWAIICWAI Bhawan, 3, Institutional Area, Lodi Road, New Delhi - 110 003Ph. No. : 2461 5788/2462 6678/2334 4629/2204 1560Fax : 24623792, 24644630Website : www.nirc-icwai.orgE-mail : [email protected], [email protected]

Direct Admissionfor Graduates

(Any discipline)

COACHING EXPENSES & FEE STRUCTURE :

Career Planning and Placement :- The Northern India Regional Council of ICWAI, New Delhi is continuously engaged in Career Planning and Placement of Intermediate and Final Passed Students. Almost every student has been absorbed in the Organisations of repute with a good start.

Note :- Admission Forms, Prospectus, Examination

Forms, Suggested Answers and other publications of

the Institute are available on payment at NIRC of

ICWAI, 3, Institutional Area, Lodi Road, New Delhi-3.

During all Working Hours

10.00 A.M. to 6.00 P.M.10.00 A.M. to 6.00 P.M.(Institute closed on IInd Saturday,

Sunday and all other Holidays)

For further details incumbent may obtain a copy of the Prospectus of the Institute which costs Rs. 200/- and is available from the Institute's headquarters at 12, Sudder Street, Kolkata - 700 016, e-mail : [email protected] or from its four Regional Councils, chapters addresses of which are given below :

ICWAI Bhawan, 3, Institutional Area, Lodi Road, New Delhi - 110 003Ph. No. 2461 5788, 2462 6678, 2464 4630, 2204 1560, 2334 4629, Fax No. 24623792e-mail : [email protected]

84, Harish Mukherjee Road, Kolkata - 700 025Ph. No. 2455 3418 / 5957Fax No. 91 033 24553418

4, (old no. 65) Montieth Lane, Egmore, Chennai-600 008Ph. No. 2855 4443/4326, 2872 2772 Fax No. 91 044 2855 4651e-mail : [email protected]

Rohit Chambers, Janmabhoomi Marg, Mumbai-400 001Ph. No. 2287 2010, 2204 3416/3406, 2284 1138Fax No. 91 022 2870763e-mail : [email protected]

Or at the 96 Chapters located at almost all State capitals and major towns of the country.

NORTHERN INDIA REGIONAL COUNCIL OF ICWAI

EASTERN INDIA REGIONAL COUNCIL OF ICWAI

SOUTHERN INDIA REGIONAL COUNCIL OF ICWAI

WESTERN INDIA REGIONAL COUNCIL OF ICWAI

Name of the Chapters - Regionwisei) Western Region :

ii) Eastern Region :

iii) Southern Region :

iii) Northern Region :

Ahmedabad, Aurangabad, Baroda,Bhilai, Bhopal, Bilaspur, Chandrapur, Goa, Indore-Dewas, Jabalpur, Jhagrakhand-Chirimri, Kalyan-Ambarnath, Kolhapur -Sangli, Korba, Nagpur, Konkan, Nasik-Ojhar, Pune, Raipur, Rajkot, Surat-South Gujarat, Vindhyanagar, Kutch-Gandhidham - Total 23.

Agartala, Asansol, Bokaro Steel City, Cuttack-Bhubaneshwar, South Orissa, Dhanbad-Sindhri, Durgapur, Farakka, Gangtok-Siliguri, Guwahati, Howrah, Jamshedpur, Jajpur-Keonjhar, Kalyani, Silchar, Kharagpur, Naihati-Ichapur, Patna, Rajpur, Ramgarh, Ranchi, Rourkela, Sambalpur, Serampore and Talcher-Angul - Total 25.

Bangalore, Bhadravathi - Shimoga, Cochin, Coimbatore, Godavari (Rajahmundry), Hyderabad, Kolar Gold Fields, Kothaguden, Kottayam, Madurai, Mangalore, Mettur - Salem, Mysore, Nellai Pearl City (Tirunelveli - Tuticorin) Neyveli, Palakkad, Pennar (Nellore), Pondicherry, Ranipet, Tiruchirapall i , Trichur, Trivandrum, Ukkunagaram (near Visakhapatnam) Vijayawada and Visakhapatnam - Total 25

Ajmer, Allahabad, Chandigarh-Panchkula, Dehradun, Faridabad, Ghaziabad, Gorakhpur, Gurgaon, Hardwar-Rishikesh, Jaipur, Jalandhar, Jodhpur, Kanpur, Kota, Lucknow, Ludhiana, Manakpur, Naya-Nangal, Noida, Patiala, Srinagar, Udaipur, Jhansi - Total 23

ICWAI promises you a successful career as a Strategic Cost & Management Accountant and an effective manager or a consultant in the chosen field of your activity.

(Inclusive of (Inclusive of cost of study cost of study

notes & notes) Coaching

facilities and Regn. Fees)

Rs. 4000/- Rs. 3500/-

Intermediate Course Rs. 6000/- Rs. 7500/-

Rs. 7000/- Rs. 9000/-

(Lib. deposit & Misc fees excluded)

Foundation Rs. 700/-

Intermediate Rs. 700/-

Final Rs. 800/-

Practical Training Rs. 1000/- -- Registration

Computer Training Rs. 6000/- --

GD/BC Seminar Rs. 600/- --

Modular Training -- Rs. 2200/-Fees (includes Refreshments & Dinner etc.)

Oral Coaching Postal Coaching

Foundation

Final Course

(Per Group) (Both Groups)

(Per Group) (Both Groups)

(Per Group)

(Per Group)

(Per Group)

EXAMINATION FEE

TRAINING FEE INTERMEDIATE FINAL

Page 2: Syllabus ICWA

SYLLABUS

Foundation Course :

Intermediate Course :

Intermediate Course :

Final Course :

Final Course :

The syllabus of the Institute has been revised w.e.f. 01-01-2008

and is applicable for all new admissions. The new syllabus is founded upon

Four Knowledge Pillars viz. Management, Strategy, Financial Reporting

and Regulator functions.

1. Organisation and Management Fundamentals (OMF)

2. Accounting (ACT)

3. Economics and Business Fundamentals (EBF)

4. Business Mathematics and Statistics Fundamentals (BMS)

5. Financial Accounting (FAC)

6. Commercial & Industrial Laws and Auditing (CIA)

7. Applied Direct Taxation (ADT)

8. Cost & Management Accounting (CMA)

9. Operation Management and Information System (OMS)

10. Applied Indirect Taxation (AIT)

11. Capital Market Analysis & Corporate Laws (CMC)

12. Financial Management and International Finance (AFM)

13. Management Accounting-Strategic Management (MSM)

14. Indirect and Direct Tax Management (TXM)

15. Management Accounting-Enterprise Performance Management (EPM)

16. Advanced Financial Accounting & Reporting (AFA)

17. Cost Audit and Operational Audit (COA)

18. Business Valuation Management (BVM)

GROUP - I

GROUP - II

GROUP - III

GROUP - IV

EXEMPTIONS TO CS PASSED CANDIDATES IN PAPERS OF ICWAIFoundation Course (Four Papers) - Complete Exemption

INTERMEDIATE COURSEPaper 5 : Financial AccountingPaper 7 : Applied Direct Taxation

INTERMEDIATE Group Discussion-once in each GroupBusiness Communication Seminar-once in each groupComputer Hands on - 100 Hours

FINAL COURSEPaper 12 : Financial Management & International FinancePaper 14 : Indirect and Direct Tax Management

FINAL Modular Training - 15 days Dissertation - 5000 words

No Exemption is available on the basis of any other qualification under

revised syllabus 2008.

A) Examinations :

The examination for Foundation, Intermediate and Final Course of

the institute are held twice in a year in June and December. Each paper is of

3 hours duration and carries 100 marks. Institute is having its examination

centres throughout the country and abroad. Last date for submission of

examination forms is 15th April for June term exam & 25th October for December term examination.

B) Compulsory Training :

A registered student has to undergo 3 years practical training either

with practicing Cost & Management Accountant or under a company as

prescribed by the Institute. However, person with relevant experience may

be exempted from practical experience requirement. Training can be

started at any time during the course. However ICWAI Final pass certificate

will not be issued unless practical training is completed.

Besides the above following training is also mandatory :

EXAMINATION AND TRAINING SCHEME

The Institute of Cost & Works Accountants of India is the only statutory organisation in India entrusted for imparting Coaching and Training in Cost & Management Accountancy. The members of the Institute are known as Cost & Management Accountants who are basically concerned with the management of business, trade and industry through accounting with the emphasis on Cost Management.

The Institute of Cost & Works Accountants of India is a premier professional & statutory body constituted under an Act of Parliament viz. The Cost and Works Accountants of India Act 1959 (Act No. 23 of 1959) as amended by CWA (Amendment) Act 2006. It has its National head quarters at Kolkata and four regional head quarters at Mumbai, Kolkata, Chennai and New Delhi and 96 Chapters located at almost all state Capitals & major towns of the Country & 6 overseas centres.FIELD FOR COST & MANAGEMENT ACCOUNTANTS

Many of our members are occupying high position like Chairman, Managing Director, Finance Director, Chief Executive, General Manager etc. in many Public and Private Sector Organisations and also in the Government Sectors. They also hold Chairs in the Universities and Institution and have excelled as leading Consultants and Practitioners in the Country. Many Indian Universities have recognised our membership as sufficient qualification for pursuing Ph. D. Courses. In addition to above Cost and Management Accountants can engage themselves in respect of Statutory Cost Audit, VAT Audit, certification job and consultancy assignments. The Central Government has constituted an all India cadre knows as Indian Cost Accounts Service (ICAS) at par with other Class-I services for which only members of ICWAI are eligible.ELIGIBILITY FOR ENROLMENTEligibility for enrolment as a student of the Institute :-Foundation Course : 17 Years of age, 10 + 2 or equivalent, passed

/appeared.Intermediate Course : 18 Years of age

Direct admission to graduates of any discipline, passed / appeared.

Final Course : Intermediate passed.Last Date for Registration :

For JUNE term Examination : 18th December of previous year.For DECEMBER term Examination : 26th June of same year.

COACHINGEvery student of the Institute shall undergo mandatory coaching for

a specified period either through a chain of oral coaching centers established all over the country or through postal coaching with the respective Regional Councils. At NIRC, Oral Coaching/Postal Coaching for Foundation, Intermediate and Final course is available at, Lodhi Road, New Delhi, Hindu Mahasabha Bhawan, Ist Floor, Mandir Marg, New Delhi (Ph. : 23344629) and East Delhi D-251/10, Laxmi Nagar, Near Metro Station, Delhi (Ph. : 22041560).

THE INSTITUTE