CA Intermediate Sure Success Bactch Sept. 2026

Tips To Score High In CMA Inter Group 1 Subjects

Tips to score high in CMA Inter Group 1 Subjects

Preparing for CMA Inter Group 1 subjects can be really challenging ,especially when the December 2025 exams are around the corner. This stage of CMA is not just about the hurdles and difficulties, instead it is the base on which your entire journey of cost and management accounting is built. Mastering these four major CMA Intermediate Group 1 subjects-accounting, costing, taxation and law is very important so that when you enter the examination hall you have the confidence within you to outperform.

It is an undeniable fact that the syllabus is huge and a student can be overwhelmed by it. In addition to this, the subjects are difficult to handle. But the good part is you can succeed in your exams with smart studying, strategic approach and consistent practice.

In this blog, we will find practical tips, subject-wise strategies, study routine and revision techniques through which you can excel in your CMA Inter Group 1 subjects and perform well in exams.

Why are  CMA Inter Group 1 Subjects Important?

  • The CMA Inter Group 1 subjects are the pillar of cost and management accounting. They are structured in such way which not only tests the theoretical knowledge but also the practical knowledge of the students. In addition to this the students are exposed to the world of finance and accounting through which they develop their interest and preference for many particular fields. Unlike the academic paper, this demands analytical thinking, time management and professional writing skills.
  • Strong preparations of  CMA Inter subjects Group 1 becomes a solid base for group 2 and finals as well. For example, concepts related to cost accounting and direct taxation will be appearing in higher levels as well.Thus, building a strong base in these subjects will pay you off in future also.

An Overview of CMA Inter Group 1 Subjects

The very move in mastering the syllabus of CMA Intermediate subjects group 1 is understanding everything about the syllabus

CMA Inter Group 1 SubjectsPaper NameMarks

Business Law & Ethics

Paper 5

100 marks
Financial AccountingPaper 6100 marks
Direct And Indirect TaxationPaper 7100 marks
Cost AccountingPaper 8100 marks


The above mentioned CMA Inter subjects group 1 covers both theoretical as well as descriptive questions. In order to maximize your marks, you need a strategic approach towards each paper.

Proven Tips to Score High in CMA Intermediate Subjects Group 1

Given below are the tips which can help you in clearing your exams successful:

1.Mastering The Entire Syllabus

In order to understand the CMA inter first group subjects you need to understand the syllabus. It is said to check the website of ICMAI for any change in syllabus. Create a subject-wise checklist and put a tick before every topic you complete. Say for example in heads of income under taxation keep an individual checklist for each head so that you understand what to revise and when.

2.Allocate The Time Based On The Weightage

You should learn to allocate your time to CMA Intermediate Group 1 subject based on its weightage. For instance, papers of financial reporting and Cost accounting are difficult and they need regular practice whereas law and ethics require consistent revision.

Tip : If you study for 6 hours devote 2 hours for cost and accounting.1.5 hours to tax and 1.5 hours to law & Ethics.

3.Prioritize Important Chapters of CMA Inter Group 1 subjects

Certain chapters which carries good number of marks. For Example:

  • In Law & Ethics: Focus on the Indian Contract Act, Sale of Good Act, factories act and Companies act
  • In Financial Accounting : Concentrate on Accounting principles ,partnership accounting and preparation of financial statements.
  • In Taxation. Chapters like income from salaries, house property and capital are very scoring
  • In Cost Accounting: Operation costing, joint and by product, budget and budgetary and cost accounting system have huge scope to score marks

When you prepare these topics well you will be rest assured about them and then move toward low-weighted chapters.

4. Practice Past Years Papers

One of the intelligent ways of scoring marks in examinations is going through the past papers as they highlight examination patterns and question. These give students an idea as to what to study first.

For example, if you go through 5 years of direct tax papers you will come across the question based on deductions every year.

5. Work on Your  Presentation Skills 

Even when you know the entire answer, your poor presentation can cost you a lot and thereby you will end up losing marks in your CMA Inter Group 1 Subjects. Here are some tips to improve your presentation method

  • For theory underline the important keyword and write answers in points
  • In law paper, quote section wherever possible


Example: Whenever  you write a lengthy answer for law structure it is like this :Provision → Explanation → Example → Conclusion.

6.Step By Step Study Tips For All  CMA Inter Group 1 subjects

Scoring high in CMA Inter Subjects Group 1 becomes much better when you know how to handle each paper differently. Moreover, every question has its own individual pattern and there are some sections/areas which require your special attention while preparation. Below you’ll find subject-wise strategies tips which are designed to empower your preparations for CMA Intermediate subjects group 1 which will help you in boosting your marks.

Paper 5- Business Law And Ethics

This paper tests your understanding about laws and ethical information.

  • Divide the syllabus and keep revising different sections
  • Focus on case based questions
  • As ethics is very scoring so prepare it with real-world answers


Among all the CMA Inter group 1 subjects, this papers strengthens your problem-solving skill

Paper 6-Financial Accounting

Financial accounting is high scoring when you are clear with your concepts and basics

  • Understand accounting principles and avoid rote learning
  • Revise journal entries, adjustments and accounting standards
  • Solve all the past paper
  • Practice MTPs well

This paper of Financial Accounting a very important part of CMA Inter group 1 subjects as it is the main pillar for advanced accounting.

Paper 7- Direct And Indirect Taxation

Taxation requires both conceptual understanding as well as numerical solving skills

  • Make notes for exemptions and sections
  • Practice calculations for income tax, deductions, filings and tax return related problems
  • For GST, practice entries, invoice flow and return types

Among CMA Inter group 1 subjects, taxation is very tricky and demands persistent practice time and again

Paper 8-Cost Accounting

Cost Accounting is the heart of CMA inter 1st group subjects.

  • Focus on costing methods like marginal costing, process costing and standard costing
  • Use flashcards for formulas
  • Solve different types of numerical problems daily

As this subject strengthens your analytical and marginal skills, making it one of the most important among different CMA Intermediate group 1 subjects.

7. Revise Daily

A mandatary revision is very important for all the subjects. Revising all the CMA Intermediate subjects group 1 at least thrice before the exam will help you retain things well. When you use the following while doing the revision you can retain things in better way before exams :

  • Use Summary notes
  • Make Formula sheets
  • Use visual aids like charts, flowcharts and mnemonics to memorize provisions and costing methods

8.Stay Updated With Amendments

Changes take place now and then in law and taxation. For example income slab rates, deductions and exemptions are renewed every year by the union budget. Any changes in Companies Act in law can directly affect the question. That is why use updated study material from ICMAI for all CMA inter subjects group 1.

Common Mistakes To Avoid

 Students generally loose marks in CMA Inter group 1 subject because of 

  • Neglecting Revision
  • Avoiding theory in practical papers
  • Studying without  a goal or vision
  • Poor presentation of answers.

    Avoiding these mistakes while preparing for CMA Inter Group 1 subject will help you in boosting your marks.

90 Study Plan For CMA Inter Group 1 Subjects

  • First Month: Cover the entire syllabus at once. Focus on your concepts and fundamentals
  • Second Month: Solve numerical problems and make work on the practical part of all CMA Intermediate group 1 subjects.
  • Third Month: Revise at least 3 times, take mock tests and strengthen your weaker topics

    This structured approach will make sure that you are ready with your CMA Inter subjects group 1.

Final Takeaway

With a correct approach and smart planning you can definitely score great marks in all your cma inter group 1 subjects. If you maintain your revision regularly and practice enough mock test you can master all your CMA intermediate subjects group 1.Keep this in mind

  • Law & Ethics strengthens your knowledge about rules and regulations
  • Financial Accounting build your base 
  • Taxation helps enhances your knowledge about taxes in India
  • Cost accounting develops your marginal and analytical skills

    With the right approach, clearing CMA Inter Exam Dec 2025 will become easier and efficient. Stay focused, stay disciplined, and success will follow.



    Get Free Latest Updates

    Seeking for -