CMA Intermediate December 2025 Exam Pattern & Marks Weightage
- Shankargouda S Malipatil
- 5 days ago
- 4 min read
CMA Intermediate December 2025 Exam Pattern & Marks Weightage
Aiming to ace the CMA Intermediate test by December 2025, right off the bat? A solid plan, clever timing, moreover grasping how the exam works - particularly where the big scores are - will really help.
Many future CMAs ace the first section once they understand the exam format. Here’s a breakdown of the 2025 CMA Part I – topics included, scoring weightings, alongside preparation tips CMA Intermediate December 2025 Exam Pattern & Marks Weightage.
Let’s get started!
1. CMA Intermediate 2025 Exam Structure
The CMA Intermediate Course is divided into two groups, each containing four papers. You can appear for both groups together or one group at a time.
Group 1 Subjects
Financial Accounting (Paper 5)
Laws & Ethics (Paper 6)
Direct & Indirect Taxation (Paper 7)
Cost Accounting (Paper 8)
Group 2 Subjects
Operations Management & Strategic Management (Paper 9)
Corporate Accounting & Auditing (Paper 10)
Financial Management & Business Data Analytics (Paper 11)
Management Accounting (Paper 12)
Each paper is crucial — and together, they build your core foundation in finance, accounting, taxation, and management.
2. CMA Intermediate December 2025 Exam Pattern
Understanding the exam pattern is the first step toward success.
Exam Type | Description |
Mode | Offline, Pen & Paper-based (as per ICMAI guidelines) |
Total Papers | 8 (4 in each group) |
Total Marks | 800 (100 marks per paper) |
Question Format | 60% Objective + 40% Descriptive |
Duration | 3 hours per paper |
Passing Criteria | 40% marks in each paper and 50% aggregate in each group |
Example: If you score 40 in one subject but 60 in others, you’ll still need a group total of 200/400 to pass.
The mix of objective and descriptive sections tests both your conceptual clarity and analytical writing skills.
3. CMA Intermediate Marks Weightage (Subject-wise)
Each subject has specific weightage areas as per ICMAI’s official syllabus:
Group 1
Paper 5 – Financial Accounting
Accounting Fundamentals & Standards – 20%
Preparation of Financial Statements – 25%
Partnership & Branch Accounting – 25%
Accounting for Special Transactions – 30%
Paper 6 – Laws & Ethics
Business Laws – 40%
Industrial & Labour Laws – 35%
Corporate Laws – 25%
Paper 7 – Direct & Indirect Taxation
Income Tax Law – 50%
GST – 50%
Paper 8 – Cost Accounting
Elements of Cost – 30%
Cost Accounting Methods & Techniques – 40%
Cost Bookkeeping & Reconciliation – 30%
Group 2
Paper 9 – Operations & Strategic Management
Operations Management – 60%
Strategic Management – 40%
Paper 10 – Corporate Accounting & Auditing
Corporate Accounting – 60%
Auditing – 40%
Paper 11 – Financial Management & Business Data Analytics
Financial Management – 60%
Business Data Analytics – 40%
Paper 12 – Management Accounting
Budgeting & Standard Costing – 30%
Decision Making – 40%
Performance Management & Control – 30%
If you understand how much each topic counts, you can study better. Specifically, dedicating time to important sections - think Cost Techniques, GST, or Financial Statements - can really boost your score.
4. How to Prepare According to Exam Pattern
Here’s how to align your preparation with the official exam structure:
Step 1: Start with theoretical subjects like Laws & Ethics alongside practical ones like Cost Accounting.
Step 2: Allocate study hours proportionate to marks weightage (e.g., 60% areas deserve 60% of your effort).
Step 3: Practice past ICMAI papers — they mirror actual difficulty levels.
Step 4: Focus on presentation — neat formats, proper headings, and working notes fetch higher scores.
Step 5: Time yourself — finish 100 marks within 3 hours during mock practice.
5. Common Mistakes CMA Students Make
Avoid these pitfalls that can lower your score:
Ignoring theory sections in practical papers.
Depending too much on summaries instead of ICMAI study material.
Leaving mock tests until the last week.
Poor time allocation — spending too long on one section.
Not analyzing answer sheets after mock tests.
Remember, consistency > intensity. Studying 4 hours daily for 4 months beats last-minute cramming every time!
6. Bonus Tip: Use MCQs to Strengthen Core Concepts
The objective section (60%) is your scoring weapon. Practice 2000+ MCQs across all subjects — available in 100xcommerce’s exclusive CMA Intermediate Practice Bank.
You’ll learn to identify traps in similar-looking answers and strengthen memory recall. This is how top scorers maintain accuracy under pressure.
Your Success Formula
Cracking the CMA Intermediate in December 2025 isn’t about luck — it’s about structured learning. Combine smart preparation, mock test practice, and consistent mentorship for guaranteed success.
That’s exactly what 100xcommerce offers:
Personalized study plans
Expert-curated notes matching ICMAI pattern
Regular mock tests and progress tracking
Concept clarity sessions with industry-experienced faculty
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Student Success Stories
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