CMA · Foundation Course
Paper 2: Fundamentals of Financial and Cost Accounting
100 marksQuestion analysis: not available yet
Marks and group from CMA Syllabus 2022 (CMA_Syllabus2022_FV.pdf), PDF p.13 'CMA Course Structure' (Foundation, total 400).
Past papers by attempt
Question paper for each term. ICMAI suggested answers require a student login and are not linked.
| Attempt | Question paper |
|---|---|
| June 2026 | Open paper (official ICMAI PDF, opens in a new tab) |
“Not available” means no official document is linked for that attempt: either ICMAI has not published it publicly, or it has not been catalogued yet.
Syllabus and study material
- Course Curriculum 2022 - PAPER 2: FUNDAMENTALS OF FINANCIAL AND COST ACCOUNTING (FFCA)SyllabusLink checked 23 Oct 2026Open at ICMAI (opens the official ICMAI document in a new tab)
- Study Material (Syllabus 2022) - Paper 2: Fundamentals of Financial and Cost Accounting (FFCA)Study materialLink checked 23 Oct 2026Open at ICMAI (opens the official ICMAI document in a new tab)
Revision and practice papers
- Practice Test Paper (Syllabus 2022) - Paper 2 - FUNDAMENTALS OF FINANCIAL AND COST ACCOUNTING - AnswersPractice / model test paperLink checked 23 Oct 2026Open at ICMAI (opens the official ICMAI document in a new tab)
- Practice Test Paper (Syllabus 2022) - Paper 2 - FUNDAMENTALS OF FINANCIAL AND COST ACCOUNTING - QuestionsPractice / model test paperLink checked 23 Oct 2026Open at ICMAI (opens the official ICMAI document in a new tab)