CMA Intermediate CRACKER Business Laws and Ethics (Law)(BLE)

Business Laws & Ethics | CRACKER is a comprehensive exam-oriented resource meticulously designed for CMA Intermediate students preparing for Group 1 ? Paper 5. This book serves as an indispensable study and revision guide, combining exhaustive coverage of the syllabus with systematically solved previous exam papers (up to June 2025), extensive trend analysis, and a strong emphasis on conceptual clarity, exam strategy, and ethical grounding.The Present Publication is the 5th Edition for the Dec. 2025/June 2026 Exams. This book is authored by CA. Leena Lalit Parakh, with the following noteworthy features:

[Extensive Coverage of Past Exams] Includes solved papers from previous examinations till June 2025, ensuring familiarity with the latest question patterns and marking schemes
[Module-wise Marks Distribution & Trend Analysis] Detailed tabulation of marks allocated to each module over recent exam cycles, highlighting frequently tested topics and evolving trends
[Tabular Summaries] Each chapter begins with a crisp tabular overview, providing a snapshot of key concepts and legal provisions for quick revision
[Module-wise Comparison with Study Material] Direct mapping with the CMA study material for seamless cross-referencing and comprehensive coverage
[Coverage of Latest Amendments] All answers and explanations are updated as per the latest statutory amendments, judicial pronouncements, and regulatory changes relevant to the applicable exams
[Strategic Study Aid] Trend charts, question frequency tables, and average mark allocations empower students to prioritise high-yield topics
[Ideal for Last-minute Revision] Summaries, quick-reference tables, and solved papers make this book invaluable for revision and self-assessment in the run-up to exams
[Updated and Reliable] Authored by an experienced professional, the book ensures accuracy, relevance, and exam-readiness for all users

The book systematically covers the entire syllabus, divided into four logical sections and thirteen modules, as follows:

Section A ? Commercial Laws
Introduction to Law and Legal System in India
Indian Contracts Act 1872
Sale of Goods Act 1930
Negotiable Instruments Act 1881
Indian Partnership Act 1932
Limited Liability Partnership Act 2008
Section B ? Industrial Laws
Factories Act 1948
Payment of Gratuity Act 1972
Employees Provident Fund and Miscellaneous Provisions Act 1952
Employees State Insurance Act 1948
Code on Wages 2019
Section C ? Corporate Laws
Companies Act, 2013
Section D ? Business Ethics
Business Ethics and Emotional Intelligence
Each module is enriched with:
Latest exam questions and model answers
Statutory updates and exam-relevant amendments
Cross-references to ICMAI study material
Marks distribution, question trends, and chapter-wise importance

The structure of the book is as follows:

Introductory Analysis ? The book opens with module-wise marks distribution, trend analysis, and a detailed comparison with the CMA study material
Tabular Summaries ? Every chapter/module features a tabular summary at the outset, condensing key provisions and concepts for rapid revision
Module-wise Arrangement ? Content is sequenced to match the logical flow of the CMA syllabus, ensuring easy navigation and systematic learning
Solved Papers Section ? Dedicated module-wise solved papers (with suggested answers) for December 2024 and June 2025 are included, providing exam practice and performance benchmarking
Exam-focused Presentation ? Answers are drafted to align with examiner expectations?concise, point-wise, and supported by legal reasoning and statutory references
Amendment Alerts ? Key statutory amendments and their impact on exam questions are highlighted within relevant modules