The Cost and Management Accounting Intermediate Test is the second level of certification provided by the Institute of Cost Accountants of India (ICAI). The objective of the intermediate exam is to expand students' understanding of cost and management accounting concepts and their applications in the real world. This is accomplished by expanding on the information and skills students learned in the foundation course.
There are two groups of four papers each on the intermediate test.
The papers in each group are as follows:
Group 1:
1. Financial Accounting
2. Laws, Ethics and Governance
3. Direct Taxation
4. Cost Accounting and Financial Management
Group 2:
1. Operations Management and Strategic Management
2. Cost and Management Accounting
3. Indirect Taxation
4. Company Accounts and Audit
Eligibility requirements:
A graduate degree from an approved university is required of applicants, or they must have finished the Institute of Cost Accountants of India's (ICAI) Cost and Management Accounting Foundation Course. You must pay the examination fee and be enrolled with the ICAI. The online examination fee must be paid through the ICAI portal.
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