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Saturday, April 11, 2015

Friday, April 10, 2015

Exemption System in CMA

Students from the following public and private universities will be awarded a full exemption of foundation level. Copies of the Certificates and Transcripts of Bachelor Degree (Pass/Hon’s), Master Degree, MBA Degree should be enclosed while applying for Exemption. The Original Certificates and Transcripts should also be shown at the time of submission of Exemption Application.
(1) Exemptions applicable for Public Universities: (Dhaka University, Jahangirnagar University, Jagannath University, Chittagong University, Rajshahi University, Khulna University and National University). 
Academic Background
Concentration
Result
BBA
Any (Major)
3.00
4 years B.Com (Hon’s)
Accounting or Finance
3.00 or 50% marks
3 years B. Com (Hon’s) Plus 1 year Master
Accounting or Finance
50% marks
3 years B. Com (Hon’s) Plus MBA
Accounting or Finance
50% marks and 3.00
(2) Exemptions applicable for Private Universities: (North South University, East West University, Independent University Bangladesh, American International University – Bangladesh, United International University and BRAC University).
Academic Background
Concentration
Result
BBA
Accounting or Finance
3.20
(3) Subject to Subject Exemption Policy
Exemption to other applicants (except sl. no. 1 & 2 above) will be awarded based on subject to subject exemption policy provided that the following conditions are fulfilled:
(a) Course contents for the subject applied should match at least 70% with that of the subjects the incumbents studied.
(b) Minimum GPA of the subject studied should be 3.00 if from public university and 3.20 if from private universities or 50% of average (Traditional) marks.
In this case, the incumbents are required to submit the detailed course outline of the respective Universities attested by a faculty of at least Assistant Professor Rank.
(4) Exemptions applicable for Members of Professional Accounting Bodies:
(a) The member of CIMA (UK) may be granted exemption on all subjects up to PL-IV except Commercial & Industrial Laws (203), Taxation (204) and Cost and Management Auditing (404).
(b) Qualified Member of Association of Chartered Certified Accountants (ACCA) & Institute of Chartered Secretaries of Bangladesh (ICSB) may be granted exemption in the entire Foundation Level.
(c) The member of ICAB/CPA (USA)/CGA (Canada)/other equivalent foreign Professional Accounting body may be granted exemption on different subjects/level recommended by the Education Committee and approved by the ICMAB National Council after evaluating the degree/membership she/he already obtained.

CMA Admission fee in PL-1

Current Fees and Charges Coaching Course Fee (Tk.) Correspondence Course Fee (Tk.)
Intermediate Financial Accounting 960.00 1,260.00
Cost Accounting 960.00 1,260.00
Management and Marketing Management 960.00 1,260.00
Information Technology (Theory) 960.00 1,260.00
Information Technology (Practical) 3,960.00 3,960.00
Information Technology (Practical Certificate fee) 200.00 200.00
Total 8,000.00 9,200.00

CMA Addmission Fee in Foundation Level 2015

Current Fees and Charges Coaching Course Fee (Tk.) Correspondence Course Fee (Tk.)
Principles of Accounting 950.00 950.00
Business Communication and Office Management 950.00 950.00
Quantitative Techniques (BMS) 950.00 950.00
Business Economics and International Business 950.00 950.00
 Total 3,800.00 3,800.00
     
Admission Fee Total in Foundation Level 16,000.00 16,000.00

CMA Admission Procedures 2015

Admission Policy:
Graduate Students: has passed bachelor degree from any recognized university having at least 6 (six) points on the basis of past academic results as per calculation shown below :
Name of Examination Division/Class
1st 2nd 3rd
SSC/SSC Equivalent* 3 2 1
HSC/HSC Equivalent*  3 2 1
Bachelor Degree 3 2 1
B.B.A (Hons., Pass or equivalent) 3 2 1
Master Degree/MBA * 3 2 1
* Points for SSC/HSC Equivalent will be as follows:
  1. C.G.P.A. 3.5 to 5 = 3 points
  2. C.G.P.A. 2.5 to below 3.5 = 2 points
  3. C.G.P.A. below 2.5 = 1 point
* Points for BBA/MBA will be as follows:
  1. C.G.P.A. 3 to 4 = 3 points
  2. C.G.P.A. 2 to below 3 = 2 points
  3. C.G.P.A. below 2 = 1 point 
A candidate seeking registration as a student of the Institute shall be required to qualify an entry test designed to assess the general intelligence, knowledge of English and Arithmetic skills of the candidate.
Entry Test Rules
The basic qualification required for appearing in the Entry Test is graduate (B.Com., B.Sc., B.A.).
In case a candidate has appeared in the Final Examination of B.Com., B.Sc., or B.A. pass and honours course and is waiting for the declaration of results, he/she will be allowed to take the Entry Test.
In case the candidate passes the Entry Test, registration will be granted only when he/she clears the degree examination.
In case the candidate fails in the degree examination, his or her candidature shall be cancelled and he or she will not be allowed registration as a student of the Institute.
The candidates having B. Com. (Honours), M. Com. from any Department, 4 year BBA with second division/class or CGPA at least 3.00, Graduation (pass) degree with 1st division, MBA, C.A., or Ph.D. degree will be exempted from Entry Test.
Students may also get themselves enrolled in the Correspondence Course provided they have at least 6 points calculated on the basis as stated in para 6.1.1.
Candidates seeking admission into CMA course will have to collect prescribed admission Application Form available at all centres by paying prescribed fee and to be submitted together with necessary certificates and photograph duly attested by gazetted officer.
The Entry Test shall be held on the dates announced by the Institute.
The candidates shall be required to prepare themselves for the Entry Test on their own.
The candidates who do not qualify the Entry Test will be allowed to appear at the next Entry Test on payment of the prescribed Entry Test fee.
The successful result of any Entry Test will be valid only for admission in the same session of the Institute.
Admission
Admission Procedure
Admission to the Foundation Course can be taken after passing the Entry Test for any session i.e., January-June or July-December.
Forms for Registration, Enrollment and Exemption are available at all centres. Candidates are advised to obtain the required forms. While filling in these forms candidates must make sure that all the information required has been provided. Cross (X) the items which are not applicable.
In the enrollment form, specifically state whether you want to be enrolled for the Coaching Course or the Correspondence Course (in case of coaching, state whether for Day or Evening programme).
The students from overseas can take admission in the Foundation Course, without passing Entry Test. They are required to enroll themselves in Correspondence Course and complete 100% assignments of each subject of Foundation Course in order to become eligible to appear in the Examination.
Students should fill in the Exemption Form in case they want to apply for exemption.
Students of Professional Courses who are interested to enroll themselves in both correspondence and coaching course for different levels are advised to fill in two different forms, one for correspondence and the other for Coaching Course.
Documents to be attached
Photostat copies of educational certificates and mark sheets from secondary school to graduation and post-graduation.
2 (two) passport and 2 (two) stamp size latest photographs.
Copies of detailed grades sheet of required examination and the syllabus of the respective subject in case exemption is sought.
Students are required to produce the original documents to the office of the Institute for attestation of copies thereof.
There is Correspondence Course facilities only in Dhaka. The students from the towns other than Dhaka should send to Head Office (Dhaka) the prescribed forms along with copies of documents duly attested by gazetted officer.
The overseas students should send the copies of required documents attested by the Bangladesh Embassy. In addition to above they should provide copies of passport and Visa.
Identity cards are issued to every student on his enrollment for which he must submit two stamp size photograph and pay requisite fee to the Institute. The card must be carried by the student at all time and shown daily at the time of the examination or whenever required.
The students will take up enrollment under the syllabus in Foundation Level which is of six months duration. But the student getting exemption in some subjects or all subjects of Foundation Course will be allowed to take admission simultaneously into Foundation Course and Professional Level-I. Students are also allowed to take admission in two levels at a time but to avail of this opportunity he must go in sequence i.e., he will not be allowed to take admission in Professional Level-II without passing all subjects of Foundation Level in full and so on.
Your Inquires
For all educational mattes relating to Coaching or Correspondence Course, contact nearest Branches or Coaching Centres or Education Department, ICMAB, Dhaka.
For Exemption and Examination matters, write to Head of Department, Education and Examination, ICMAB Dhaka respectively.
Note
Always quote your registration number and class roll number/correspondence course number with your full address whenever you write to the Institute, otherwise it may cause delay in replying to your queries.
Make sure that you have received the Institute’s Identity Card and Correspondence Course materials, if you are a Correspondence Course student. Students not receiving the above listed items within 15 days of their registration/enrollment are advised to contact the Education Department, ICMAB Head Office, Dhaka.

Revised ICMAB Syllabus in 2010 Foundation Level and Professional Levels

Revised ICMAB Syllabus in 2010
Foundation Level and Professional Levels
Code No. Level/Subjects Marks
  Foundation Level  
001 Principles of Accounting 100
002 Business Communication and Office Management 100
 
  • Communication - 50
  • Office Management - 50
 
003 Quantitative Techniques 100
 
  • Business Mathematics - 50
  • Statistics - 50
 
004 Business Economics And International Business
  • Business Economics - 50
  • International Business - 50
100
  Professional Level - I  
101 Intermediate Financial Accounting 100
102 Cost Accounting 100
103 Management And Marketing Management 100
 
  • Management - 50
  • Marketing Management - 50
 
104 Information Technology 100
  Professional Level - I  
201 Advanced Financial Accounting - I 100
202 Management Accounting 100
203 Commercial & Industrial Laws 100
 
  • Commercial Law - 50
  • Industrial Law-50
 
204 Taxation 100
  Professional Level-III  
301 Advanced Financial Accounting-II 100
302 Advanced Cost Accounting 100
303 Corporate Laws, Governance & Secretarial Practice 100
 
  • Corporate Laws - 50
  • Corporate Governance & Secretarial Practice - 50
 
304 Auditing 100
  Professional Level-IV  
401 Financial Management 100
402 Strategic Management Accounting 100
403 Strategic Management and Organizational Behavior 100
404 Cost and Management Auditing 100
 
  • Cost Audit - 50
  • Management Audit - 50
 
  Internship 100
  Course of Studies and Methodology  
  Registration  
  Study Programme  

Tuesday, April 7, 2015

INTERMEDIATE FINANCIAL ACCOUNTING (IFA) Lecture 02

INTERMEDIATE FINANCIAL ACCOUNTING (IFA)

COURSE CORDINATOR/INSTRUCTOR

MD MAHABUBUL ALAM, ACMA

Lecture 02 Download

INTERMEDIATE FINANCIAL ACCOUNTING (IFA) Lecture 01

INTERMEDIATE FINANCIAL ACCOUNTING (IFA)
COURSE CORDINATOR/INSTRUCTOR

MD MAHABUBUL ALAM, ACMA

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