CMA Inter Group 2  OMSM, CAA, FMDA, and MA Crackers Dec 26 Exam

CMA Inter Group 2 OMSM, CAA, FMDA, and MA Crackers Dec 26 Exam

Description

CRACKER COMBO for CMA Intermediate | Group II is a complete, practice-first exam-preparation set that bundles all four papers of Group II—Paper 9 (Operations Management & Strategic Management), Paper 10 (Corporate Accounting & Auditing), Paper 11 (Financial Management & Business Data Analytics), and Paper 12 (Management Accounting)—into a single, syllabus-aligned bundle from Taxmann’s acclaimed CRACKER series.

These are not conventional textbooks; they are scoring tools. Each title reorganises its entire paper into the format that actually earns marks in the examination hall—a crisp concept recap (‘A Quick Review’) at the head of every chapter, followed by a deep, chapter-wise bank of past examination questions solved in full, in the institute’s expected style. The design philosophy across all four books is identical and deliberate: refresh a concept, then immediately practise it exactly as ICMAI has asked it in the exam.

Fully aligned to the ICMAI Syllabus 2022 (New Syllabus) and current for the December 2026 and June 2027 attempts, the combo works equally well for first-pass, chapter-by-chapter learning and for high-intensity revision in the final weeks before the exam—making it a genuinely self-contained resource for clearing the entire second group.

The Present Publication is the July 2026 Edition, authored by Amarendra Kumar, CA. Tarun Agarwal & CA. Leena Lalit Parakh, with the following noteworthy features:

• [Solved Past-exam Questions (up to June 2026)] An extensive, chapter-wise bank of previously asked questions, each worked out completely with point-wise answers, working notes and tabulated computations. The archives are deep, not shallow: OMSM reaches back to June 2008, while CAA and MA span more than a decade (from 2013) through the June 2026 attempt
• [Session & Marks Tagging] Every question is stamped with the exam sitting in which it appeared and the marks it carried, so students practise exactly as the paper is set and marked
• [‘Similar Question’ Recurrence Flags] Where a question has recurred across attempts, that repetition is flagged (e.g., ‘June 2019, 7 Marks; Similar Question in Dec. 2022, 8 Marks’)—a powerful signal of the perennial favourites examiners return to
• [Chapter-Opening ‘A Quick Review’] A crisp, scannable recap of each chapter’s key definitions, concepts, models and formulae for fast recall before attempting the questions. (MA’s capsules are grounded in CIMA Official Terminology for exam-precise phrasing)
• [Marks Distribution & Trend Analysis] At-a-glance, module-wise marks tables plus a granular, question-by-question trend analysis of recent sittings—classifying items by module, marks and Theory vs. Practical—so revision time flows to the highest-weight areas
• [Mapping to the ICMAI Study Material] A comparison table that matches each book’s modules/chapters to the corresponding modules in the institute’s official study material, so coverage can be cross-checked at a glance and nothing is missed
• [Every Question Format Covered] Objective questions (MCQs, fill-in-the-blanks, true/false, match-the-following) alongside descriptive, short-note and full practical/numerical problems—reflecting the complete structure of each paper
• [Discipline-appropriate Solutions] Practical answers laid out in full (journal entries, ledgers, Schedule III statements, cash-flow statements, step-by-step working notes); theory answers in the crisp, point-wise style that scores
• [Sectional Additional Practice & Solved Papers] Extra practice sets and recent full solved papers (with Suggested Answers), presented module/topic-wise for targeted, pattern-faithful revision

The coverage of the COMBO is as follows:

• Paper 9 — Operations Management & Strategic Management (11 Modules, 600+ Solved Questions)
  • Section A | Operations Management (Modules 1–7) — Introduction; Operations Planning; Designing of Operational System & Control; Production Planning & Control; Productivity & Quality Management; Project Management; Economics of Maintenance & Spares Management
  • Section B | Strategic Management (Modules 8–11) — Introduction; Strategic Analysis & Planning; Formulation & Implementation of Strategy; Digital Strategy
  • Includes four module-wise solved papers (Dec. 2024, June 2025, Dec. 2025, June 2026) and dedicated additional-practice sets for each section
• Paper 10 — Corporate Accounting & Auditing (8 Modules)
  • Section A | Corporate Accounting — Accounting for Shares & Debentures; Statement of P&L and Balance Sheet (Schedule III); Cash Flow Statement (AS-3); Accounts of Banking, Electricity & Insurance Companies; Accounting Standards (with Ind AS 1 & 2 framing)
  • Section B | Auditing — Basic Concepts of Auditing (SAs, audit risk, evidence, sampling SA-530); Provisions under the Companies Act 2013 (statutory/cost/secretarial audit, CARO, IFC, NFRA); Auditing of Different Types of Undertakings
  • Section B also carries its own chapter-wise marks distribution, balancing a practical accounting half with a conceptual auditing half with equal rigour
• Paper 11 — Financial Management & Business Data Analytics (11 Chapters, 100 Marks)
  • Section A | Financial Management (Ch. 1–7) — Fundamentals of FM; Institutions & Instruments in Financial Markets; Tools for Financial Analysis; Sources of Finance & Cost of Capital; Capital Budgeting; Working Capital Management; Financing Decisions (Leverage & Capital Structure)
  • Section B | Business Data Analytics (Ch. 8–11) — Introduction to Data Science for Business Decision-Making; Data Processing, Cleaning & Validation; Data Presentation & Visualisation; Data Analysis & Modelling
  • Theory-vs-Practical tagging throughout, plus transparent weightings (e.g., Tools for Financial Analysis ~25 marks average) so effort can be prioritised precisely
• Paper 12 — Management Accounting (10 Chapters, 400+ Pages)
  • Introduction to Management Accounting; Activity-Based Costing; Marginal Costing; Applications of Marginal Costing in Short-Term Decision-Making; Transfer Pricing; Standard Costing & Variance Analysis; Forecasting, Budgeting & Budgetary Control; Divisional Performance Measurement; Responsibility Accounting; Decision Theory
  • Each chapter is mapped one-to-one to its CMA Study Material module; theory recaps are grounded in CIMA Official Terminology

All four books follow the same analysis → revision → practice → self-assessment flow, so the study rhythm is consistent across the entire group:

• Exam-intelligence First (Build Your Strategy) — Before the chapters begin, three planning tools set up a data-driven study plan: the Module-wise Marks Distribution, a granular Previous Exams Trend Analysis, and the Module-wise Comparison with the ICMAI Study Material
• Review, Then Drill (Inside Each Chapter) — Every chapter opens with ‘A Quick Review’ for fast recall, then moves straight into Past Examination Questions—split into Objective and Descriptive/Practical—each tagged with session and marks and fully solved (MCQs with the correct option; theory in structured point form; numericals with complete workings so the method, not just the figure, is clear)
• Additional Practice — Dedicated section-wise practice sets extend drilling beyond the solved papers
• Solved Papers (Suggested Answers) — Recent full attempts presented module/topic-wise for targeted, pattern-faithful revision
• This ‘concept snapshot → solved practice’ design repeats chapter after chapter, letting a student revise a topic and immediately test it against genuine exam questions.

About the Author

Amarendra Kumar is a distinguished educator with an M.Sc. in Mathematics and an M.Phil. He possesses specialised expertise in statistics, operations management, and operations research. As a visiting faculty member at the Institute of Company Secretaries of India (ICSI) and the Institute of Cost Accountants of India (ICMAI), Amarendra contributes significantly to the academic community. He also serves on the editorial boards of various publications, underscoring his active involvement in research and academia.

CA Tarun Ramgopal Agarwal is a distinguished All-India Rank Holder at all levels of the Chartered Accountancy exams, earning a Gold Medal in Financial Reporting in the CA Final. In 2010, he was honoured by the Chartered Accountants Association, Ahmedabad, as the best CA student in Gujarat for securing 1st Place in the CA Final in the state. He holds multiple qualifications, including B.Com., CS, LL.B., CFA (Level 2), and FRM.

CA. Leena Lalit Parakh is a practising Chartered Accountant with over eleven years of academic experience, specialising in law, audit, strategic management, and economics. Renowned for her practical teaching approach, she has developed extensive educational resources and currently mentors CMA students at all levels in Surat. Her expert guidance has contributed to the success of numerous students, including over 25 All-India Rank holders.