CMA india V:01.18

V:01 - Saraf AcademyCost Sheet & Normal Cost Sheet Cost Accounting Basics of Cost Contract Costing Process Costing Merginal Costing Standard Costing Budgeting Operating Costing Group

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CM

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V : 0 1 . 1 8

Do you have a

dream?

What if you could achieve your

dream?

A career that helps you growevery day

A career where earnings have no limits

Career opportunities with mNC's & Big4

A career with exciting teChNology & traiNiNg

A career that lets you make ageNuiNe differeNCe

Let us introduce you to some people like

you who have carved a successful niche in their career

gloBal

raNk-1

& air-1

Global Rank-1, AIR-1 Global Rank-3, AIR-1 Global Rank-3, AIR-1

Shrey Shah Himanshu Jain Kartik Agarwal

For the past 25 years

we have earned ourselves the name of 'Progression Kings',

while producing gloBal BusiNess leaders

and are now in the habit of adding more feathers to our hat.

# StudentsFirst Our courses and teaching methods are designed around students.

# AcademicAces Our faculty nurtures talent, helping students in reaching their full academic potential.

# Awakener We enlighten the student community to the best in class, cost effective professional pursuits.

# FutureReady Saraf Academy assures a golden future to every bright mind.

# RealEducation Our educational approach is practical & goal oriented, encompassing in-depth theoretical knowledge.

we Believe

We offer world's Best CoursesEasy to study and pass | Computer based exam | Global recognition

aCCa

CMAINDIA

Institute of Cost Accountancy of India (Formerly, Institute of Cost and Works Accountants of India) was setup in 1959 as a regulatory and licensing body to regulate Cost Accountancy and Management Accounting members. It sets up cost accounting and Management Accounting standards and the primary focus is on Business and Enterprise Management, Finance and Performance. Career prospects as Management Accountants are in Corporate, NGO, Government and Financial Institutes. Saraf Academy teaches costing papers in CMA Inter and Final, having specialized in this niche and taught more than 50000 students since 1998. The greatest testimony to the quality of training provided by us, are the number of national rankholders delivered term after term.

CourseS T r u C T u r E

CMA InterGroup I (30-35 lectures) 100 Marks

Material

Labour

Overhead

Job Cost Sheet / Batch Cost Sheet & Normal Cost Sheet

Cost Accounting

Basics of Cost

Contract Costing

Process Costing

Merginal Costing

Standard Costing

Budgeting

Operating Costing

Group II (12-15 Lectures) 50 Marks

Standard Costing

Pricing

Transfer Pricing

Decision making

Budgeting

CMA FinalCMA Final Paper 15 (SCM-DM Strategic Cost

Management & Decision Making)Part A: Business Strategy Development in cost managemnt cost control and

cost reduction Part B: Strategic Cost Management Marginal costing & Decision making Pricing Costing of service sector Transfer pricing relevant costing Profitability analysis Standard costing ABC & JIT, TQM

LP Learning curve Assignment Transportation Simulation Net working

Paper 20 (A-SPM) Performance Measurement &

Evaluation Economic efficiency risk Management with IT Corporate distress analysis

CourseS T r u C T u r E

CourseS T r u C T u r E

Paper 19: (Cost & Management Audit)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 B: Management Audit - 15% Management reporting issues under Cost Audit 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 pollutionSection 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 working

papers receivables Audit, Audit of services and local bodiesSection D: Case Study on Performance Analysis - 25%

Certification

Certification Awarded

Associate Certified Management Accountant(ACMA)

Completion of Levels

Completion of all 20 papers

+ Ethics & Training module

+ Experience

Cost auditor, Finance Manager, Corporate Development Transaction Services Analyst,Staff Accountant, Financial Planning and reporting, Financial Analyst, Internal Auditor,Associate, Executive Assistant, Faculty and Trainers, Cost Accountants, ManagementAccountant, Accounts Officer, Interface Manager, Taxation Head, Finance Executive.

JoBP r O S P E C T S

Industry Companies

Professional services & consulting: McKinsey, Boston Consultancy India, Accenture, NCAEr

Financial services: ICICI, HDFC, Morgan Stanley, Apollo Munich

Public sector & not-for-profit: NSDC, Smile, CrY, PMKVY

FMCG: Hindustan unilever, Amul, Dabur, Patanjali

Retail: Big Bazaar, Landmark Group, reliance retail

Media & publishing: Times Group, KK Birla Group, rupa Publishing, Jaico Publishing

Telecom & IT: Bharti Airtel, reliance Jio, Infosys, TCS

Transport, travel & leisure: Taj Group, MakeMyTrip, GoIbibo, ITC Hotels

Engineering & manufacturing: Thermax, Godrej, ENVIrO, Mahindra Automotives

Healthcare: Apollo Hospital, Max Group, Fortis, Narayana

employmeNtO P P O r T u N I T I E S

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dream?

You can make your dreams come true

oNe right deCisioN today is all it takes

live your dream

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