This book is specifically designed to meet the requirements of the Intermediate Level Cost & Management Accountancy Examination. It includes comprehensive past exam questions and detailed answers aligned with the latest ICMAI syllabus.

The Present Publication is the 3^rd Edition for the CMA Intermediate | New Syllabus | Dec. 2024/June 2025 Exams. This book is authored by CA Leena Lalit Parakh, with the following noteworthy features:

• [Strictly as Per the New ICMAI Syllabus] Ensures complete alignment with the latest requirements
• [Content Coverage]
  • Past Exam Questions, including those from the CMA-Intermediate | June 2024 Exam
  • Practical questions on newly added topics
  • Brief introductions to each chapter
• [Detailed Answers] Questions and case studies with comprehensive answers
• [Objective-type Questions] Includes MCQs, fill-in-the-blanks, true or false, and matching exercises
• [Point-wise Answers] Facilitates easy and quick learning
• [Tabular Summaries] Provided at the beginning of each chapter for quick reference
• [Up-to-date Content] Reflects the latest amendments in the Companies Act, Labour Laws, Code on Wages, and other relevant laws
• [Marks Distribution] Detailed module-wise distribution from June 2017 onwards
• [Previous Exam Trend Analysis] Covers trends from July 2023
• [ICMAI Study-Material Comparison] Module-wise comparison for a comprehensive understanding

The contents of this book are as follows:

• Section A – Commercial Laws
  • Introduction to Law & Legal System in India
  • Indian Contracts Act, 1872
  • Sales of Goods Act, 1930
  • Negotiable Instruments Act, 1881
  • Indian Partnership Act, 1932
  • Limited Liability Partnership Act, 2008
• Section B – Industrial Laws
  • Factories Act, 1848
  • Payment of Gratuity Act, 1972
  • Employees Provident Fund & Miscellaneous Provisions Act, 1952
  • Employees State Insurance Act, 1948
  • Code on Wages, 2019
• Section C – Corporate Laws
  • Companies Act, 2013
• Section D – Business Ethics
  • Business Ethics & Emotional Intelligence