About CMA Foundation
CMA Foundation is fully objective. It tests business laws, communication, accounting, cost accounting, business maths, statistics, economics and management.
Professional course · Cost & Management Accountancy · The Institute of Cost Accountants of India (ICMAI)
CMA Foundation Mock Tests, Syllabus & Complete Exam Guide
CMA Foundation Examination (Syllabus 2022). Practise 20 full-length mock tests on the official pattern, drill every topic, and get the eligibility, syllabus, cut-off, rank and college details you need — all in one place.
CMA Foundation at a glance
- Paper
- 4 papers · 200 MCQs · 400 marks
- Timing
- Two 2-hour sessions (Papers 1+2, then 3+4)
- Marking
- +2 per question · no negative marking
- Mocks
- 20 full exams + paper-wise tests
ModeOffline, OMR-based MCQs — two sessions of 2 hours on one day
FrequencyTwice a year (June and December)
LanguagesEnglish
By the ExamguruX Editorial TeamReviewed for pattern accuracy against The Institute of Cost Accountants of India (ICMAI)Last updated 14 October 2026
CMA Foundation full-length mock tests
Attempt 20 full-length CMA Foundation mock tests built on the official 200-question pattern. The first mock is free — every test comes with instant results and a step-by-step solution for each question.
CMA Foundation Full Mock Test 01
Free200 Qs · 400 marks240 minEasy
CMA Foundation Full Mock Test 02
200 Qs · 400 marks240 minModerate
CMA Foundation Full Mock Test 03
200 Qs · 400 marks240 minHard
CMA Foundation Full Mock Test 04
200 Qs · 400 marks240 minEasy
CMA Foundation Full Mock Test 05
200 Qs · 400 marks240 minModerate
CMA Foundation Full Mock Test 06
200 Qs · 400 marks240 minHard
CMA Foundation Full Mock Test 07
200 Qs · 400 marks240 minEasy
CMA Foundation Full Mock Test 08
200 Qs · 400 marks240 minModerate
CMA Foundation Full Mock Test 09
200 Qs · 400 marks240 minHard
Unlock all CMA Foundation tests
Try the first full-length mock free. Get the complete CMA Foundation mock library, every topic test and all available languages for 3 months — a one-time ₹399 / 3 months.
CMA Foundation — full access
₹399/ 3 months
- Every full-length mock test
- All topic-wise tests, every subject
- All available languages
- Step-by-step solution for every question
- Indicative marks-to-rank & cut-offs
Secure payment by Razorpay · one-time ₹399 for 3 months
CMA Foundation topic-wise tests & syllabus
400 topic tests across 4 subjects — a focused set of 15 tests for every topic in the CMA Foundation syllabus, tagged with approximate exam weightage so you practise where the marks are.
400 topic-wise tests · 15 per topic across 4 subjects. Pick a subject, expand a topic, and start drilling.
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 01
10 Qs · 20 marks10 minModerate
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 02
10 Qs · 20 marks10 minHard
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 03
10 Qs · 20 marks10 minEasy
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 04
10 Qs · 20 marks10 minModerate
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 05
10 Qs · 20 marks10 minHard
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 06
10 Qs · 20 marks10 minEasy
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 07
10 Qs · 20 marks10 minModerate
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 08
10 Qs · 20 marks10 minHard
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 09
10 Qs · 20 marks10 minEasy
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 10
10 Qs · 20 marks10 minModerate
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 11
10 Qs · 20 marks10 minHard
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 12
10 Qs · 20 marks10 minEasy
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 13
10 Qs · 20 marks10 minModerate
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 14
10 Qs · 20 marks10 minHard
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 15
10 Qs · 20 marks10 minEasy
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 16
10 Qs · 20 marks10 minModerate
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 17
10 Qs · 20 marks10 minHard
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 18
10 Qs · 20 marks10 minEasy
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 19
10 Qs · 20 marks10 minModerate
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 20
10 Qs · 20 marks10 minHard
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 21
10 Qs · 20 marks10 minEasy
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 22
10 Qs · 20 marks10 minModerate
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 23
10 Qs · 20 marks10 minHard
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 24
10 Qs · 20 marks10 minEasy
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 25
10 Qs · 20 marks10 minModerate
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 26
10 Qs · 20 marks10 minHard
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 27
10 Qs · 20 marks10 minEasy
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 28
10 Qs · 20 marks10 minModerate
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 29
10 Qs · 20 marks10 minHard
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 30
10 Qs · 20 marks10 minEasy
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 31
10 Qs · 20 marks10 minModerate
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 32
10 Qs · 20 marks10 minHard
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 33
10 Qs · 20 marks10 minEasy
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 34
10 Qs · 20 marks10 minModerate
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 35
10 Qs · 20 marks10 minHard
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 36
10 Qs · 20 marks10 minEasy
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 37
10 Qs · 20 marks10 minModerate
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 38
10 Qs · 20 marks10 minHard
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 39
10 Qs · 20 marks10 minEasy
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 40
10 Qs · 20 marks10 minModerate
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 41
10 Qs · 20 marks10 minHard
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 42
10 Qs · 20 marks10 minEasy
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 43
10 Qs · 20 marks10 minModerate
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 44
10 Qs · 20 marks10 minHard
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 45
10 Qs · 20 marks10 minEasy
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 46
10 Qs · 20 marks10 minModerate
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 47
10 Qs · 20 marks10 minHard
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 48
10 Qs · 20 marks10 minEasy
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 49
10 Qs · 20 marks10 minModerate
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 50
10 Qs · 20 marks10 minHard
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 51
10 Qs · 20 marks10 minEasy
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 52
10 Qs · 20 marks10 minModerate
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 53
10 Qs · 20 marks10 minHard
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 54
10 Qs · 20 marks10 minEasy
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 55
10 Qs · 20 marks10 minModerate
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 56
10 Qs · 20 marks10 minHard
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 57
10 Qs · 20 marks10 minEasy
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 58
10 Qs · 20 marks10 minModerate
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 59
10 Qs · 20 marks10 minHard
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 60
10 Qs · 20 marks10 minEasy
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 61
10 Qs · 20 marks10 minModerate
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 62
10 Qs · 20 marks10 minHard
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 63
10 Qs · 20 marks10 minEasy
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 64
10 Qs · 20 marks10 minModerate
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 65
10 Qs · 20 marks10 minHard
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 66
10 Qs · 20 marks10 minEasy
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 67
10 Qs · 20 marks10 minModerate
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 68
10 Qs · 20 marks10 minHard
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 69
10 Qs · 20 marks10 minEasy
Business Laws — Contract, Sale of Goods, Partnership, NI Act — Test 70
10 Qs · 20 marks10 minModerate
CMA Foundation sample questions
A few real CMA Foundation questions with answers and step-by-step solutions, in the exact style of the full mock tests.
Paper 1 — Fundamentals of Business Laws & Business CommunicationSample 1
Which of the following pairs (Section of the Arbitration Act — Subject) is correctly matched?
- A.Section 36 — Time limit for the arbitral award
- B.Section 11 — Appointment of arbitrators
- C.Section 34 — Limitation (applies to arbitrations)
- D.Section 16 — Status and effect of the settlement agreement
Solution: Section 11 deals with: Appointment of arbitrators. The other pairs are mismatched.
Paper 2 — Fundamentals of Financial & Cost AccountingSample 2
Under AS 2, inventories are valued at:
- A.Replacement cost always
- B.Cost plus profit
- C.Selling price
- D.Cost or net realisable value, whichever is lower
Solution: Ind AS 2 has the same rule.
Paper 3 — Fundamentals of Business Mathematics & StatisticsSample 3
In an arithmetic sequence, the first term is 10 and the common difference is 3. What is the 36th term?
- A.118
- B.115
- C.360
- D.112
Solution: aₙ = a₁ + (n − 1)d = 10 + 35 × 3 = 115.
Paper 4 — Fundamentals of Business Economics & ManagementSample 4
Which economic term means: Sale of the government's stake in public sector enterprises?
- A.Inflation
- B.Disinvestment
- C.Gresham's law
- D.Engel's law
Solution: Disinvestment: Sale of the government's stake in public sector enterprises.
About the CMA Foundation exam
The entry level of the Cost and Management Accountancy course.
How these mocks help
There are 20 full exams on the official 4 × 50 structure with +2 marking. Accounting, cost, maths and statistics questions are freshly computed, and every question has a worked solution.
Numerical accounting, cost and financial-management problems are generated fresh for each mock, so they never repeat. Standards, sections and concept questions come from curated, verified pools. Once a pool is used up its questions can come back in later mocks, but a question never appears twice in the same mock. Tax questions stick to stable concepts and section numbers rather than rates and slabs that change each year.
CMA Foundation eligibility & exam pattern
Check whether you meet the CMA Foundation eligibility criteria and understand exactly how the paper is structured and marked before you plan your preparation.
Eligibility criteria
- Registration
- Pass Class 10 to register.
- Exam
- Pass Class 12 (10+2) to appear, as per ICMAI's rules.
- Exemptions
- Graduates and certain other qualifications are exempt from Foundation and can enter Intermediate directly.
Exam pattern & marking
| Subject | Questions | Marks |
|---|---|---|
| Paper 1 — Fundamentals of Business Laws & Business CommunicationBusiness Laws — Contract, Sale of Goods, Partnership, NI Act (35), Business Communication (15) | 50 | 100 |
| Paper 2 — Fundamentals of Financial & Cost AccountingFundamentals of Financial Accounting (30), Fundamentals of Cost Accounting (20) | 50 | 100 |
| Paper 3 — Fundamentals of Business Mathematics & StatisticsBusiness Mathematics (30), Business Statistics (20) | 50 | 100 |
| Paper 4 — Fundamentals of Business Economics & ManagementBusiness Economics (30), Fundamentals of Management (20) | 50 | 100 |
| Total | 200 | 400 |
CMA Foundation (Syllabus 2022) has four papers of 100 marks, each with 50 MCQs of 2 marks. Paper 1 is Fundamentals of Business Laws & Business Communication, Paper 2 Fundamentals of Financial & Cost Accounting, Paper 3 Fundamentals of Business Mathematics & Statistics, and Paper 4 Fundamentals of Business Economics & Management. Papers 1 and 2 are taken together in a 2-hour session and Papers 3 and 4 in a second 2-hour session. There is no negative marking. Numerical accounting, cost and financial-management problems are generated fresh for each mock, so they never repeat. Standards, sections and concept questions come from curated, verified pools. Once a pool is used up its questions can come back in later mocks, but a question never appears twice in the same mock. Tax questions stick to stable concepts and section numbers rather than rates and slabs that change each year.
Duration: 4 hours (two 2-hour sessions).
How to prepare for CMA Foundation
A proven, focused CMA Foundation preparation method — from building strong fundamentals to peaking with full-length mocks.
- 1
Score in maths and accounts
Computed questions in Papers 2 and 3 reward practice. Aim for near-full marks there.
- 2
Attempt every question
There is no negative marking.
- 3
Learn the Contract Act sections
Paper 1's business laws lean heavily on the Indian Contract Act and the Sale of Goods Act.
CMA Foundation pass marks
You must score at least 40% in each paper and 50% in aggregate. There is no negative marking.
CMA Foundation marks vs. rank
| Score range | Requirement | Detail |
|---|---|---|
| 40% in each paper | Per paper | 40 of 100 |
| 50% aggregate | Overall | 200 of 400 |
Pass requirements
Each paper40%
Indicative marks: 40 of 100
Aggregate50%
Indicative marks: 200 of 400
Pattern follows ICMAI's Syllabus 2022 for CMA Foundation. Always check icmai.in for the latest notices.
The CMA pathway
CMA Foundation leads to CMA Intermediate and then CMA Final.
| Stage | What it involves | Format | Next step |
|---|---|---|---|
| CMA Foundation | 4 MCQ papers | OMR | This exam |
| CMA Intermediate | Eight papers in two groups | Descriptive + objective | Next |
| CMA Final | Eight papers in two groups | Descriptive + objective | Final level |
A representative set of institutes that admit through CMA Foundation. Many more stages participate in the counselling process.
CMA Foundation important dates
The typical CMA Foundation timeline, from notification to counselling. Dates are tentative until the official notification is released.
Exam sessions
June and December
Registration
As per ICMAI cut-off dates for each session
Results
About two months after the exam
CMA Foundation — frequently asked questions
Quick, reliable answers to the questions CMA Foundation aspirants ask most.
What is the CMA Foundation exam pattern?
Four papers of 50 MCQs each (2 marks per question), 400 marks in all, taken in two 2-hour sessions.
Is there negative marking in CMA Foundation?
No.
What are the pass marks?
At least 40% in each paper and 50% in aggregate.
Start your CMA Foundation preparation today
Take your first full-length mock free, see your predicted rank, and let the analysis show you exactly what to fix next.
