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CMA Final – Cost & Management Audit (CMA)

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CA CS CMA NIkkhil Gupta

Cost & Management Audit

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Course Overview

Cost And Management Audit (CMA)

The main objective of introducing Cost and Management Audit(CMA) is to promote the knowledge of Cost and Management Accountancy to provide educational facilities for training of budding professionals for excelling in the field of management accounting. To promote the decision-making skills and administrative competence relevant to management accounting and corporate management in general.

The syllabus test you on

  • Focus on basic cost information, appropriately computed cost centre wise, system based cost data support for decisionmaking processes
  • Ensure uniformity and maintain cost records as per Generally Accepted Cost Accounting Principles
  • Tabulate the cost information and construct the system thus evolved for gainful operation and use in the strategy making for measuring productivity, profitability, etc.
  • Prepare cost audit report in compliance with statutory obligations
  • Understand the usefulness of cost audit and interpret for stakeholders view
  • Discuss the concepts of management audit and demonstrate its usefulness
  • Evaluate the performance of an organization through cost accounting records and cost audit reports
  • Recommend desired course of action for optimal utilization of scarce resources which can lead to improve the productivity and profitability of an organization

What makes PSC a better choice?

    • Course curriculum taught and designed by industry professionals
    • Teaching process is up to date on the current industry
    • 100% Coverage of ICMAI Syllabus
    • Manage work, family and study in a flexible schedule
    • we provide video backup classes for the students who registered with us for Face to Face along with Hard copy of study material.

Syllabus

ICMAI structured the syllabus as Section -A, B, C, D which covers 100 Marks in CMA Final Exams.

SECTION – A: Cost Audit (35%)
  • Nature, Scope, Utility and Advantages of Cost Audit
  • Companies (Cost Records & Audit) Rules, 2014
  • Professional Ethics, Misconduct, Offences and Penalties
  • Cost Accounting Standards
  • Cost Auditing and Assurance Standards
  • Format of Cost Audit Report – XBRL – Salient Features
SECTION – C: Internal Audit, Operational Audit and other related issues (25%)
  • Concept of Internal Audit
  • Provisions of Internal Audit under Companies Act, 2013
  • Audit Planning, Audit Programme, Audit workiong papers
  • Receivables Audit, Audit of Services and Local Bodies
Section – B: Management Audit (15%)
  • Management Reporting issues under Cost Audit Syllabus- 2016
  • Management Audit – Meaning, Nature, Scope etc.
  • Energy Audit, Efficiency Audit, Propriety Audit and Systems Audit
  • Evaluation of Corporate Image – Corporate Development Audit
  • Impact of Environmental Pollution
SECTION – D: Case Study on Performance Analysis (25%)

About Faculty

CA CS CMA Nikkhil Gupta

CA CS CMA Nikkhil Gupta is a renowned faculty of CMA Inter and Final

  • He teaches Audit (Paper 12B) to CMA Inter students and Cost and Management Audit (Paper 19) and SPM / BVM (Paper 20) to CMA Final students
  • He has authored text books on the above-mentioned subjects
  • He is teaching CMA students for past 9 years
  • He has worked in the Big 4 financial consulting organisations (KPMG and Deloitte) for over a decade
  • His unique style of combining theoretical knowledge with practical insights into the industry practices is popular amongst the students
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