a) Offline Mode: Download the Entire Course in APP 1. The most valuable feature of our Course is that you can Download the Entire Content of Course (Video Lectures & PDF Files) on your Mobile Phone using Our App " Escholars AI " 2. After Downloading the Course, you can learn Offline. So, there is no need for the Internet. b) Video quality adjustment: Automatic as per internet speed or Manual (same as YouTube) If you are facing an Internet-related Issue on your phone, then you can adjust the video quality of the Lectures at three levels Low Med & High c) Speed adjustment (x 1, x1.5 etc.…) You can change the Speed of the Video Lectures at Six Levels ranging Low to High Like 0.25 to 2 x f) Number of devices 1. According to Academy Policy, you can View your Course through Two Devices Only. 2. At a time, you can run the Course through one device Only

Can we download the Course Data (PDF Files and Video Lectures) on Our External Memory Card / Pen Drive / Laptop? 1. You can download the Course Data (PDF Files and Video Lectures) through Escholars App, and it will reside in your Phones Internal Memory Only 2. It can not be saved in Your Mobile Phones External Memory Card or anywhere else, Can I download the E-books or PDFs of assignments and test papers? Yes, you can download all the PDF Files (E-books, Test papers, Suggested answers) in your Mobile Phone using our App " Escholars" and as well as through our website www.escholars.in Is there any restriction of the number of downloads of PDFs? Through App, you can download the PDF Files Once, but through our website, you can get it unlimited Times. Is there any restriction on the number of downloads of videos? Yes, you can download the Videos through our App Only for Once. Video Download facility is not available on Website.

CMA Inter Group 1: OTT

Q: Frequently Asked Questions

How to Signup and How to buy the Course? Kindly visit our Website www.escholars.in and Signup your ID there Signup option is available in the Login Tab After Signup selects the Course, you want to purchase. Press Add to Cart, and then click on Checkout, Next, Next, Proceed to payment, Make a payment from available options ( UPI, Debit Card, Credit card, Net banking, Google Pay etc.) After your successful payment, the Course will be added in your " My Courses." How to access the Course after buying it? There are two methods to access our Course:- (a) Open our Website www.escholars.in , Through any Internet Browser (Like Google Chrome etc.) on any Desktop, Laptop, Tab or on Mobile Phone Browser. (b) Through Our Mobile App " Escholars" (Available in Google Play Store) On the Mobile Phone or Tab 2. After log in to the Website, go to My Course & Click on Start Course. How to start studies after buying the course/ Time table for studies? Follow the sequence in which videos lectures have been provided. How the latest changes in courses are provided? We keep a strict eye on the changes. All the lectures are timely updated as per the latest changes in the exam pattern. You will get the noti

Offered by Escholars Grooming Education Academy.. Faculty: Grooming Education Academy. Language: hinglish. Type: course.

About this course

CMA Inter Group-1 OTT (online classes for Dec 26 / June 27 / Dec 27 students)

Cost & Management Accountant (CMA) Intermediate Group-1 course includes latest recorded lectures in a systematic manner of all four subjects with 100% course coverage of ICMAI Financial Accounting, Laws & Ethics, Taxation and Costing.

Key Features of CMA Inter OTT Course:

All 4 Subjects latest recorded lectures
100% coverage of syllabus
E-book of Perfect Practice Books (covers PYQs & MTP questions)
Doubts through Live doubt classes / Chatbox
Unlimited views
Watch lectures in both Mobile & Laptop
Download lectures in Application and Watch offline
Speed adjustment: X1.25, X1.5, X1.75, X2

Pricing plans

Dec. 2026 (All 4 Subjects) — ₹4,500 (MRP ₹13,500). Access until 2026-12-20T00:00:00.000Z. 5
June 2027 (All 4 Subjects) — ₹6,300 (MRP ₹17,100). Access until 2027-06-30T00:00:00.000Z. 5
Dec. 2027 (All 4 Subjects) — ₹8,100 (MRP ₹19,800). Access until 2027-12-20T00:00:00.000Z. 5

What this course includes

India's first AI based Learning experience
100% CMA Intermediate study material concepts coverage with unlimited views
E-book of Perfect Practice Books (covers PYQs & MTP questions)
Multiple Faculty
Doubts through Live doubt Classes / Chatbox
Watch lectures in both Mobile & Laptop
Download lectures in App and watch offline

Why choose this course

How to buy the Course, access it and ask doubts?: <div data-video-wrapper="true" data-align="center" style="display: block; width: 100%; max-width: 100%; margin: 12px auto;"><iframe src="https://www.youtube.com/embed/ByTBJG0ibdo?" allow="accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share" allowfullscreen="" data-editor-id="ed-1784281144132-vndou" data-yt-opts="{"url":"https://youtu.be/ByTBJG0ibdo?si=9H4E8YBWuVJTXzNJ","width":"100%","aspectRatio":"16/9","autoplay":false,"muted":false,"loop":false,"controls":true,"startAt":0}" style="width: 100%; aspect-ratio: 16 / 9; border: 0px; border-radius: 8px; display: block; cursor: pointer;"></iframe></div><p><br></p>
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Course curriculum

Live classes
Test series
Live Classes
Counselling Class
Counselling Class April 2026
Financial Accounting
- How to start the course
- Concepts
  - #0 How to start the course
  - #1 Accounting fundamentals
    - #1 Basic of journal entries
    - #2 Subsidiary book and Cash book
    - #3 Bank reconciliation statement
    - #4 Ledger & Trial Balance Sheet
    - #5 Depreciation
    - #6 Rectification of errors
    - #7 Theoretical framework
  - #2 Bills of exchange
  - #3 Consignment
  - #4 Joint venture
  - #5 Preparation of financial statement
    - Final accounts of non-manufacturing entities
    - Final accounts manufacturing entities
    - Illustrations
  - #6 Non-profit organisation
  - #7 Accounts from incomplete records
  - #8 Partnership accounting
    - #1 Fundamental of partner
    - #2 Admission of partner
    - #3 Retirement of partner
    - #4 Death of partner
    - #5 Treatment of joint life policy
    - #6 Dissolution of partnership firms (English recording 5th Nov)
    - #7 Amalgamation of partnership firms and Conversion of partnership firm into a company and sale of partnership
  - #9 Lease accounting (English recording 8th Nov)
  - #10 Branch (including foreign branch) and Departmental accounting (English recording 26th Nov)
    - #1 Branch accounting
    - #2 Departmental accounting
  - #11 Insurance claims for loss of stock & loss of profit
  - #12 Hire purchase and installment sale transactions
  - #13 Accounting standards (English recording 30th Dec)
    - #1 AS 1 Disclosure of Accounting Policies
    - #2 AS 10 Property, Plant and Equipment
    - #3 AS 11 The Effects of Changes in Foreign Exchange Rates
    - #4 AS 12 Accounting for Government Grants
    - #5 AS 16 Borrowing Costs
    - #6 AS 22 Accounting for Taxes on Income
  - #14 Schedule III
- Perfect Practice
  - #1 Four frameworks of accounting
  - #2 Accounting principles, concepts and conventions
  - #3 Capital and revenue transactions
  - #4 Accounting cycle
  - #5 Journal
  - #6 Cash book and bank book
  - #7 Bank reconciliation statement
  - #8 Trial balance
  - #9 Depreciation and amortisation
  - #10 Rectification of errors
  - #1l Accounting treatment of bad debts
  - #12 Bills of exchnage
  - #13 Consignment
  - #14 Joint venture
  - #15 Preparion of final accounts of commercial organisation
  - #16 Not-for-profit organisation and from incomplete record
  - #16 Not-for-profit organisation and from incomplete record
  - #17 Preparation of financial statements from incomplete records
  - #18 Admission of partners
  - #19 Retirement of partner
  - #20 Death of partner
  - #21 Dissolution of partnership
  - #22 Conversion of partnership firm into a company
  - #23 Lease accounting
  - #24 Branch accounting (including foreign branch)
  - #25 Departmental accounts
  - #25 Departmental accounts
  - #26 Insurance claim for loss of stock and loss of profit
  - #27 Hire purchase and installments sale transactions
  - #28 Introduction to AS
  - #29 GAAP
  - #30 AS convergence to IND AS
  - #31 Disclosure of accounting policy (AS 1)
  - #32 Property, plant and equipment (AS 10)
  - #33 The effects of changes in foreign exchange rate (AS 11)
  - #34 Accounting for government grants (AS 12)
  - #35 Borrowing cost (AS 16)
  - #36 Accounting for taxes on income (AS 22)
Business Laws and Ethics
- How to start the course
- Concepts
  - #0 How to start the course
  - Section A: Commercial Laws (approx. 80 hours)
    - #1 Introduction to law & legal system in India (approx. 13.5 hours)
    - #2 Indian contracts act, 1872 (approx. 23 hours)
    - #3 Sales of goods act, 1930 (approx. 10.5 hours)
    - #4 Negotiable instruments act, 1881 (approx. 16.5 hours)
    - #5 Indian Partnership Act, 1932 (approx. 9.5 hours)
    - #6 Limited liability partnership act, 2008 (approx. 9 hours)
  - Section B: Industrial Laws (approx. 23 hours)
    - #1 Factories act, 1948 (approx. 5.5 hours)
    - #2 Payment of gratuity act, 1972 (approx. 4 hours)
    - #3 Employees provident fund and miscellaneous provisions act, 1952 (approx. 3 hours)
    - #4 Employee's state insurance act, 1948 (approx. 4.5 hours)
    - #5 The code on wages, 2019 (approx. 6 hours)
  - Section C: Corporate Laws (approx. 23 hours)
    - #1 Companies act 2013 (approx. 21 hours)
    - #2 Directors (approx. 2 hours)
    - #3 Operation and Financial Control
    - #4 Internal financial control for financial reporting
    - #5 Rights of shareholder and KMP
  - Section D: Business Ethics (approx. 6 hours)
    - #1 Business ethics (approx. 6 hours)
- Perfect Practice
  - #1 Introduction to law and legal system in India
  - #2 Indian Contract Act, 1872
  - #3 Sales of Goods Act, 1930
  - #4 Negotiable Instrument Act, 1881
  - #5 Indian Partnership Act, 1932
  - #6 Limited Liability Partnership Act, 2008
  - #7 The Factories Act, 1948
  - #8 Payment of Gratuity Act, 1972
  - #9 Employee Provident Fund
  - #10 Employees State Insurance Act, 1948
  - #1l The Code on Wages, 2019
  - #12 Companies Act, 2013
  - #13 Business ethics
Costing
- How to start the course
- Concepts
  - #0 How to start the course
  - #1 Introduction to cost accounting & cost sheet
  - #2 Material costing
  - #3 Employee cost
  - #4 Direct expense
  - #5 Overheads
  - #6 Cost accounting standards
  - #7 Cost book keeping reconciliation integrated accounting system
  - #8 Job costing
  - #9 Batch costing
  - #10 Contract costing
  - #1l Process costing
  - #12 Operating costing- transport, hotel and health care
  - #13 Marginal costing
  - #14 Standard costing
  - #15 Budget & budgetary control
  - #16 Joint & by product (approx. 0.5 hours)
  - #17 Service Costing (approx. 1.5 hours)
- Perfect Practice
  - #1 Introduction to cost accounting and cost sheet
  - #2 Material Cost
  - #3 Employee Cost
  - #4 Direct expenses
  - #5 Overheads
  - #6 Cost accounting standards
  - #7 Cost book-keeping
  - #8 Reconciliation of costing and financial profit
  - #9 Integrated accounting system
  - #10 Job costing
  - #11 Batch costing
  - #12 Contract costing
  - #13 Process costing
  - #14 Joint product and by-product
  - #15 Operating costing
  - #16 Marginal costing
  - #17 Standard costing and variance analysis
  - #18 Budget and budgetary control
Taxation
- How to start taxation
- Direct Taxation
  - Assessment Year 2025-26
    - #1 Basic concept including rebate
    - #2 Residential status
    - #3 Agricultural Income
    - #4 Income which do not form part of total income
    - #5 Income under the head salary (including relief)
    - #6 Income under the head house property
    - #7 Profits and Gains of business or profession
    - #8 Capital gain
    - #9 Income from other sources
    - #10 Income of other persons included in assesses total income
    - #1l Set off and carry forward of lossess
    - #12 Deduction
    - #13 Tax deduction at source and collection of tax at source and advance tax
    - #14 Filing of return of income
    - #15 PAN
    - #16 Self-assessment & intimation
    - #17 Total Income
  - Assessment Year 2026-27
    - #1 Basics of income tax
    - #2 Income under the head salary
    - #3 Income under the head house property
    - #4 Profits and Gains of business or profession
    - #5 Capital gain
    - #6 Income from other sources
    - #7 Income of other persons included in assesses total income
    - #8 Set off and carry forward of losses
    - #9 Residential status
    - #10 Deduction from gross total income
    - #1l Provision for filing of return of income
    - #12 Tax deduction at source and collection of tax at source and agricultural income
    - #15 PAN
    - #16 Self-assessment & intimation
    - #17 Total Income
    - Amendment May 2026
- Indirect Taxation
  - #1 GST
    - #0 Introduction
    - #1 Supply under GST
    - #2 Charge under GST
    - #3 Place of supply
    - #4 Exemptions from GST
    - #5 Time of supply
    - #6 Value of supply
    - #7 Input tax credit
    - #8 Registration
    - #9 Tax invoice, Debit and Credit
    - #10 E-way bill
    - #Il Payment of tax
    - #12 Return under GST
    - #13 Job work
    - Amendments January 2025
    - Amendments May 2025
    - Amendments September 2025
    - GST Work Book (approx. 2.5 hours)
  - #2 Custom Act
    - Basic concepts of custom law (approx. 2 hours)
    - Types of duties (approx. 3 hours)
    - Valuation under custom (approx. 4.5 hours)
    - Custom fill in the blanks & true false (approx. 0.5 hour)
    - MCQ's (approx. 0.5 hour)
    - Illustrations
    - Custom Work Book (approx. 0.5 hour)
  - Amendment May 2026
Doubt Class June 2026

Frequently asked questions

Frequently Asked Questions: How to Signup and How to buy the Course?
Kindly visit our Website www.escholars.in and Signup your ID there
Signup option is available in the Login Tab
After Signup selects the Course, you want to purchase.
Press Add to Cart, and then click on Checkout, Next, Next, Proceed to payment,
Make a payment from available options ( UPI, Debit Card, Credit card, Net banking, Google Pay etc.)
After your successful payment, the Course will be added in your "My Courses."
How to access the Course after buying it?
There are two methods to access our Course:-
(a) Open our Website www.escholars.in, Through any Internet Browser (Like Google Chrome etc.) on any Desktop, Laptop, Tab or on Mobile Phone Browser.
(b) Through Our Mobile App "Escholars" (Available in Google Play Store) On the Mobile Phone or Tab
2. After log in to the Website, go to My Course & Click on Start Course.
How to start studies after buying the course/ Time table for studies?
Follow the sequence in which videos lectures have been provided.
How the latest changes in courses are provided?
We keep a strict eye on the changes. All the lectures are timely updated as per the latest changes in the exam pattern. You will get the notification of incorporation of all the latest changes in your Course.
What if I am not satisfied with video content?
Kindly note that the Course have been Cross Checked at Three Different Levels by the Subject Experts
We are Improving our Teaching qualities consistently and trying to provide the Best Study Material in an effortless manner
If still, you are unable to understand the Content then You can send your Complaints / Suggestions regarding that Particular Video or PDF Files with the Full Details (Course Name / Subject Name / Video Name) on support@echolars.in
Technical Features: a) Offline Mode: Download the Entire Course in APP
1.    The most valuable feature of our Course is that you can Download the Entire Content of Course (Video Lectures & PDF Files) on your Mobile Phone using Our App "Escholars AI"
2.    After Downloading the Course, you can learn Offline. So, there is no need for the Internet.
b) Video quality adjustment: Automatic as per internet speed or Manual (same as YouTube)
If you are facing an Internet-related Issue on your phone, then you can adjust the video quality of the Lectures at three levels Low Med & High
c) Speed adjustment (x 1, x1.5 etc.…)
You can change the Speed of the Video Lectures at Six Levels ranging Low to High Like  0.25 to 2 x
f) Number of devices
1.   According to Academy Policy, you can View your Course through Two Devices Only.
2.   At a time, you can run the Course through one device Only
Downloads Related: Can we download the Course Data (PDF Files and Video Lectures) on Our External Memory Card / Pen Drive / Laptop?
1. You can download the Course Data (PDF Files and Video Lectures) through Escholars App, and it will reside in your Phones Internal Memory Only
2. It can not be saved in Your Mobile Phones External Memory Card or anywhere else,
Can I download the E-books or PDFs of assignments and test papers?
Yes, you can download all the PDF Files (E-books, Test papers, Suggested answers) in your Mobile Phone using our App "Escholars" and as well as through our website www.escholars.in
Is there any restriction of the number of downloads of PDFs?
Through App, you can download the PDF Files Once, but through our website, you can get it unlimited Times.
Is there any restriction on the number of downloads of videos?
Yes, you can download the Videos through our App Only for Once.
Video Download facility is not available on Website.

Enrol in CMA Inter Group 1: OTT at Escholars Grooming Education Academy..