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CMA Foundation Important Questions | Topics | Chapters | SuperProfs

Hello Students. Today SuperProfs is giving CWA / CMA Foundation Important Questions and Important Chapters for preparing CMA Foundation Exams. So many Students are always confused about their syllabus. They don’t know how to study, which chapters to prepare and from where to begin.

Most of the CMA students asked us that “Please tell me some important topics, chapters or questions of  CMA Foundation“. This article’s main intention is just suggesting some Important topics to get pass marks in CMA Foundation Exams.

CMA Foundation Important Questions, Topics, Chapters

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Get all CMA Foundation Important Questions or Topics to start your preparation.

Fundamentals of Economics and Management

  • Definition & Scope of Economics, Demand, Supply, Theory of Production, Theory of Cost
  • Concepts of Total Revenue, Average Revenue & Marginal Revenue
  • Applications on Basic Concepts of Economics and Market
  • Concept of National Income
  • National Income & Economic Welfare, Economic Growth & Fluctuation
  • Gresham’s Law
  • Quantity theory of Money
  • Financial Institutions
  • Applications on National Income, Money and Banking
  • Basic Characteristics of the Indian Economy as a developing country
  • Economic Development & Environmental Degradation
  • The role of Industrialization Get more from
  • Role & Contribution of some Major Industries in Economic Development
  • Infrastructure & Economic Development
  • Public Private Partnership (PPP) model
  • Fredrick Taylor (1856-1915): Principles of Scientific Management
  • Henri Fayol (1841-1925): Principles and Techniques of Management
  • Bureaucratic Management (Max Weber)
  • Planning, Forecasting, Decision-Making, Organising, Communication, Controlling, Co-ordination
  • Group Dynamics
  • Organizational Conflicts
  • Basic Accounting Terms
  • Generally Accepted Accounting Principles
  • The Concepts of “Account”, “Debit” & “Credit”

cma foundation

Fundamentals of Accounting

Here all Definitions & knowledge of Accounting terms are very important in Exams as well as in future Job interviews. So 1st chapter of FUNDAMENTALS OF ACCOUNTING is very important and all 1st chapter’s Topics are basic concept. Without basic concept you can’t be a good accountant. Get more from

Must prepare every topic in 1st Chapter

1.11 Types of Accounts

1.12 The Accounting Process

1.13 Accounting Equation

1.14 Accrual Basis & Cash Basis of Accounting

1.15 Capital & Revenue Transaction

1.16 Accounting Standards

1.17 Double Entry System, Books of Prime Entry, Subsidiary Books

1.18 Trial Balance Get more from

1.19 Measurement, Valuation & Accounting Estimates

1.20 Opening entries, Closing entries, Transfer entries and Rectifi cation entries

  • Bank Reconciliation
  • Nature of Depreciation
  • Methods of Charging Depreciation
  • Provision for Depreciation Account
  • Disposal of an asset Get more from
  • Profit or Loss on sale of assets – Method of Depreciation Calculation
  • Preparation of Financial Statements
  • Preparation of Financial Statement under Single Entry System including Conversion of Single Entry into Double Entry System
  • Bill of Exchanges
  • Sales of goods on approval or return basis
  • Generally Accepted Cost Accounting Principles (GACAP) & Cost Accounting Standards (CASs)
  • Methods of Costing and Evolution of Cost and Management Accounting
  • Cost Determination Get more from
  • Cost Sheet Formats & Preparation
  • Marginal Costing-Concept of Margin Of Safety (MOS)
  • Cost – Volume – Profi t Relationship (CVP Analysis)


Fundamental of Commercial Laws & Ethics

The Indian Contract Act, 1872

In this chapter each and every topic is very important. Because these are the basic concept of every other Indian laws. so you should prepare all topics of 1st chapter of The Indian Contract Act, 1872

  • The Sale of Goods Act, 1930 – Concepts and Definitions of Condition & Warranties, buyer, seller, unpaid seller
  • Rights and Duties of Buyer
  • Rights and Duties of Seller
  • Breach of Contract Get more from
  • The Negotiable Instruments Act, 1881-Concepts and definitions
  • Liability of Parties
  • Discharge of a Negotiable Instrument
  • Banker and Customer
  • The Indian Partnership Act, 1932 – concept & definitions
  • Rights and Duties of Partners
  • Dissolution of Firm
  • The Factories Act, 1948 – Concepts, Definition, Scope and Objectives
  • General Duties of the
  • Working Hours of Adults
  • Penalties
  • The Payment of Wages Act, 1936
  • The Minimum Wages Act
  • The Employees State Insurance Act, 1948 – Concept & Definitions
  • Registration of Factories and Establishments
  • Administration of the Scheme of Insurance
  • ESI Benefits
  • Penal Provisions Under Section 84 to 86 of ESI Act, 1948
  • The Child Labour (Prohibition and Regulation) Act, 1986
  • Regulation of Conditions of Works of Children
  • Prohibited Occupations
  • Ethics and Moral
  • Business Ethics
  • Nature of Ethics as Moral

Fundamentals of Business Mathematics and Statistics

  • Ratio & Proportion
  • Average
  • Interest
  • Discounting of Bills
  • Mathematical Reasoning
  • Inequations Get more from
  • Permutation & Combination
  • Matrics & Determinants
  • Function, Continuity, Derivative
  • Diagrammatic Representation of Data
  • Frequency Distribution
  • Measures of Central Tendency
  • Coefficient Quantile & Coefficient variation
  • Correlation and Regression
  • Problems involved in construction of Index Numbers
  • Methods of construction of Different Index Numbers
  • Value Index Number
  • Test of Adequacy of the Index Number Formulae
  • General Concept, Components of Time Series
  • Models of Time Series Analysis
  • Method of Least Squares
  • Measurement of Probability
  • Theorems of Probability
  • Theoretical Distribution
  • Binomial Distribution


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Note: The Topics listed above are meant to be given higher importance during exam preparation and we no way mean that other topics can be skipped.

Few Important Links for CMA Students

About CMA Course CMA Foundation Syllabus  CMA Inter New Syllabus CMA Final New Syllabus
CMA Inter Study Material CMA Foundation Study Material CMA Final Study Material Best Books for CMA Final

FAQs regarding CMA Foundation important topics

What is the CMA Foundation syllabus?

The CMA Foundation course consists of the following subjects:
1) Fundamental of Economics and Management
2) Fundamentals of Accounting
3) Fundamentals of Laws and Ethics
4) Fundamentals of Business Mathematics and Statistics

Where can I get a study plan for CMA Foundation?

CMA Foundation study plan is available here.

Where can I get the previous year question papers of CMA Foundation exams?

Solving the previous year papers helps you immensely in clearing your exams. To easily download a compilation of previous year question papers of CMA Foundation, visit this page.

Where can I get study material for CMA Foundation?

You can download the complete study material for CMA Foundation from this link.

What are some good reference books for CMA Foundation exams?

This link has a collection of the best reference books for CMA Foundation.

You can watch a few demo lectures by SuperProfs for CMA and see if you would want to consider subscribing to our video series for a better shot at clearing the CMA examination.

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Also Read:

CMA Foundation Syllabus – Subjects & Changes

CMA Inter Reference Books – Best Suggested Books

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