Author Description

This book is specifically designed to meet the requirements of the Intermediate Level Cost & Management Accountancy Examination. It includes past exam questions and detailed answers aligned with the latest ICMAI syllabus. The Present Publication is the 5th Edition for the CMA Intermediate | New Syllabus | Dec. 2025/June 2026 Exams. This book is authored by CA Tarun Agarwal and 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] o Past Exam Questions, including Module-wise Solved Paper of June 2025 • [Tabular Summaries] Provided at the beginning of each chapter for quick reference • [Marks Distribution] Detailed module-wise distribution from July 2023 onwards • [Previous Exam Trend Analysis] covered from July 2023 • [ICMAI Study-Material Comparison] is provided module-wise for a comprehensive understanding The contents of this book are as follows: • Section A – Corporate Accounting o Accounting for Shares and Debentures o Preparation of the Statement of Profit and Loss and Balance Sheet (As per Schedule III of the Companies Act, 2013) o Cash Flow Statement o Accounts of Banking, Electricity and Insurance Companies o Accounting Standards • Section B – Auditing o Basic Concepts of Auditing o Provision Relating to Audit under the Companies Act 2013 o Auditing of Different Types of Undertakings