CMA Coaching Classes Fees

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₹ 2,000 to ₹ 3,000 per month

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Yaswanth Kumar


₹ 10,000 per month

I can teach every topic very easily and make it stronger for the students.

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Vivek B


₹ 10,000 per month

I have sucessfully tutored ICWA students for the past 5 years.

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Shyam Prasad Paracha


₹ 7,500 per month

I prefer one to one teaching. I rely on the subjects and I give home work. Doing home work give you confidence to you in the subject.

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Sateesh Reddy


₹ 5,000 per month

Corporate trainer for taxation and audit, IFRS

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Vertex Commerce Coaching Centre


₹ 1,200 per month

Subjects taught: Accounts, Advanced Accounts, Costing, Financial Management. B.Com. - All subjects covered. Free Career Counselling provided. This coaching center is running for 8 years. It is guided by experienced Chartered Accountants. Many students cleared CPT, IPCC and also passed with 1st class.

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Abhay Kumar Yadav


₹ 2,500 per month

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Top Questions about CMA Coaching Classes Fees

Answered on 20 Jun Exam Coaching/CMA Coaching


It will be around Rs.6000 per subject for one to one coacing.
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Lesson Posted on 10/02/2018 Exam Coaching/CMA Coaching Exam Coaching/CPA Coaching Exam Coaching/ACCA Exam Coaching +3 Exam Coaching/CA Coaching/CPT Exam Coaching/CFA Coaching Exam Coaching/UGC NET Exam Coaching less

CMA: Part 2: CVP Analysis


LetsLearn is the national body which champions teaching excellence. We work wit universities,coporates...

i. Break Even Point: The break–even point (BEP) or break–evenlevel represents the sales amount in either unit (quantity) or revenue (sales) terms that is required to cover total costs, consisting of both fixed and variable costs to the company. Total profit at the break-even point is zero. ii.... read more

i. Break Even Point: The break–even point (BEP) or break–evenlevel represents the sales amount in either unit (quantity) or revenue (sales) terms that is required to cover total costs, consisting of both fixed and variable costs to the company. Total profit at the break-even point is zero.

ii. Expense Behavior: At the heart of break-even point or break-even analysis is the relationship between expenses and revenues. It is critical to know how expenses will change as sales increase or decrease. Some expenses will increase as sales increase, whereas some expenses will not change as sales increase or decrease.

a. Variable Expenses: Variable expenses increase when sales increase. They also decrease when sales decrease.

At Oil Change Co. the following items have been identified as variable expenses. Next to each item is the variable expense per car or per oil change:


The other expenses at Oil Change Co. (rent, heat, etc.) will not increase when an additional car is serviced.

For the reasons shown in the above list, Oil Change Co.’s variable expenses will be $9 if it services one car, $18 if it services two cars, $90 if it services 10 cars, $900 if it services 100 cars, etc.

b. Fixed Expenses: Fixed expenses do not increase when sales increase. Fixed expenses do not decrease when sales decrease. In other words, fixed expenses such as rent will not change when sales increase or decrease.

At Oil Change Co. the following items have been identified as fixed expenses. The amount shown is the fixed expense per week:


c. Mixed Expenses: Some expenses are part variable and part fixed. These are often referred to as mixed or semi-variable expenses. An example would be a salesperson’s compensation that is composed of a salary portion (fixed expense) and a commission portion (variable expense). Mixed expenses could be split into two parts. The variable portion can be listed with other variable expenses and the fixed portion can be included with the other fixed expenses.

iii. Revenues or Sales: Revenues (or sales) at Oil Change Co. are the amounts earned from servicing cars. Oil Change Co. charges one flat fee of $24 for performing the oil change service. For $24 the company changes the oil and filter, adds needed fluids, adds air to the tires, and inspects engine belts.

At the present time no other service is provided and the $24 fee is the same for all automobiles regardless of engine size.

As the result of its pricing, if Oil Change Co. services 10 cars its revenues (or sales) are $240. If it services 100 cars, its revenues will be $2,400.


iv. Desired Profit In Units Let’s say that the owner of Oil Change Co. needs to earn a profit of $1,200 per week rather than merely breaking even. You can consider the owner’s required profit of $1,200 per week as another fixed expense. In other words the fixed expenses will now be $3,600 per week (the $2,400 listed earlier plus the required $1,200 for the owner). The new point needed to earn $1,200 per week is shown by the following break-even formula:


Always check your calculations:


The above schedule confirms that servicing 240 cars during a week will result in the required $1,200 profit for the week.

v. Break-even Point In Sales Dollars: One can determine the break-even point in sales dollars (instead of units) by dividing the company’s total fixed expenses by the contribution margin ratio.

The contribution margin ratio is the contribution margin divided by sales (revenues). The ratio can be calculated using company totals or per unit amounts. We will compute the contribution margin ratio for the Oil Change Co. by using its per unit amounts:



The break-even point in sales dollars for Oil Change Co. is:


The break-even point of $3,840 of sales per week can be verified by referring back to the break-even point in units. Recall there were 160 units necessary to break-even. At $24 per unit the necessary sales in dollars would be $3,840.

vi. Desired Profit In Sales Dollars: Let’s assume a company needs to cover $2,400 of fixed expenses each week plus earn $1,200 of profit each week. In essence the company needs to cover the equivalent of $3,600 of fixed expenses each week.

Presently the company has annual sales of $100,000 and its variable expenses amount to $37,500 per year. These two facts result in a contribution margin ratio of 62.5%:



The amount of sales necessary to give the owner a profit of $1,200 per week is determined by this break-even point formula:


To verify that this answer is reasonable, we prepared the following schedule:


As you can see, for the owner to have a profit of $1,200 per week or $62,400 per year, the company’s annual sales must triple. Presently the annual sales are $100,000 but the sales need to be $299,520 per year in order for the annual profit to be $62,400.

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Lesson Posted on 22/10/2018 Exam Coaching/Company Secratary (CS) Coaching/Crash Course Exam Coaching/Company Secratary (CS) Coaching Exam Coaching/CA Coaching +2 IBPS SO/IBPS SO Professional Paper/Law/Types of Companies Exam Coaching/CMA Coaching less

Company Law chapter one - characteristics of company with case law

Krishan Coaching Acdemy

Learh basic to proficient english language with personification and communication development. Especially...

COMPANY LAWCHP - 1 COMPANY = COM + PANIS It is called a body corporate because the persons comprising it are made into a single entity by incorporating it according to the law and clothing it with legal personality. The word ‘corporation’ is derived from the Latin term ‘corpus’... read more

CHP - 1


It is called a body corporate because the persons comprising it are made into a single entity by incorporating it according to the law and clothing it with legal personality.


The word ‘corporation’ is derived from the Latin term ‘corpus’ which means ‘body’. Accordingly, ‘corporation’ is a legal person created by a process other than natural birth. It is, for this reason, sometimes called the artificial juridical person. As a legal person, a corporation is capable of enjoying many rights and incurring many liabilities of a natural person.




Characteristics of company

Corporate personality: So redundant bears own name/ under own name/ separate property from members
incurring debts, borrowing money, employ people, have to Bank a/c.

Salomon vs Salomon and Co Ltd. – 1897 (Salomon, four sons, wife & daughter -$ 38782, 20K shares/10K debs secured with floating charge/ 8782 cash, creditors claimed but lordship of the house of lords observed.)

Lee vs Lee Air farming Ltd. - 1961(the same person can be employee & owner)

Kandoli tea Co Ltd. (1882)(transferred TEA estate to claim exemption from ad Valero)

New Horizon Ltd vs Union of India (1994):: Experience of shareholder are generally not consider but in this case ARUN PURIEE & TPI ltd, LMI ltd & WM Ltd + IIP Ltd (Singapore) tender for telephone directory – evaluation committee refused – Delhi HC upheld -=- Supreme court reversed

Artificial Person: enjoy rights & obligation of duties::--Union bank of India VsKhader international construction & Others: indigent Person Order 33 rule 1 CPC1908

Not citizen: Rights of shareholder not impugned with action against the company: RC COOPER vs UOI

Bennet Coleman co vs UOI: SC observed if fundamental rights of a shareholder are impaired by state legislation their power as shareholders are protected.
Has Nationality and Residence: GaaqueVs Inland water revenue commissioners (1940) &
Tulika v Parry & Co (1903) place of registration + residence & domicile
JV company resides where it meets in general presence of persons who represent it.

Limited Liability: Buckley, J in London& globe finance Corporation (1903)observed in last 50 yrs legislation of limited liability has done well to the economy
Exceptions of Limited liability:

Section 3(2)(c) : Unlimited Lia. Co
Section 7(7) : fraudulent doc for incorporation
Section 35(3): Fraudulent Prospectus
Section 75(1): Deposit
Section 224(5): During Investigation by an officer
Section 339(1): During winding up
Section 251(1): Fraudulently removal of the name

Perpetual Succession: LCB Gower ( Hydrogen Bomb)

Separate Property: Member even doesn’t have an insurable interest in property of the company.
Bacha f Guzdar V income tax commissioner(1955)
SC observed that tea company to have 60% exemption in its income but not shareholders
Transferability of shares: re Balia and San Francisco Railway co (1968), Section 44 provides that shares held by members are moveable property in the manner provided by AOA if AOA is silent that by TABLE F Schedule 1.

Capacity to sue and be sued: TVS Employees Fed. V TVS & Sons Ltd. : workers allowed to realise film of their struggle
LalitSurajmalKanodia v Office Tiger Database India (Pvt) Ltd ( 2006) co not liable for contempt by officers

Contractual Rights: shareholder cannot enforce any contract nor derive benefit not a party to contract, co is not a trustee of shareholders and shareholder cannot be sued for deals by the company.
British Thompson Huston co. v Sterling Accessories Ltd (1924)

Limitation of action MOA AOA

Separate Management:

Voluntary association for profit

Termination of existence
It is the Easiest way to grab the company's characteristics. Just look out for more lessons.

Join my classes and surety if you learn with our way, you 'll never forget company law. Just copy to your mobile and study when in hush in the metro.

I have designed such notes to enable you to understand easily not only mugging.

All the best for your upcoming exams and concentrate on studying ICSI course book.

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