CMA Foundation ACCOUNTING

CMA Foundation Fundamentals of Accounting (Download Link + Printed Book) (1, 3, 6 and 9 Months Validity)

Section A : Fundamentals of Financial Accounting [80 marks] 1. Accounting Process (a) Accounting Principles, Concepts and Conventions (b) Capital and Revenue transactions - capital and revenue expenditures, capital and revenue receipts (c) Double entry system, Books of prime entry, Subsidiary Books, Cash Book (d) Journal, Ledger, Trial Balance (e) Depreciation - Methods (Straight Line and Diminishing Balance methods only) (f) Rectification of Errors (g) Opening entries, Transfer entries, Adjustment entries, Closing entries (h) Bank Reconciliation Statements

1. Accounting for Special Transactions (a) Bills of Exchange (excluding accommodation bill, insolvency) (b) Consignment (cost price, invoice price, commission & valuation of stock) (c) Joint Venture

2. Preparation of Final Accounts (a) Of a Profit making concern (for sole proprietorship concern only) (i) Accounting treatment of bad debts, reserve for bad and doubtful debts, provision for discount on debtors and provision for discount on creditors. (ii) Preparation of Trading Account, Profit & Loss Account and Balance Sheet. (b) Of a Not-for- Profit making concern (i) Preparation of Receipts and Payments Account (ii) Preparation of Income and Expenditure Account

SECTION B: Fundamentals of Cost Accounting [20 MARKS] 4. Fundamentals of Cost Accounting (a) Meaning, Definition, Significance of Cost Accounting, its relationship with Financial Accounting & Management Accounting. (b) Classification of Costs (c) Format of Cost Sheet

UNIQUE POINTS 1. Complete Course Coverage 2. Excellent Study Material 3. Doubt Solving Facility 4. Case Studies Discussion 5. Previous Years' Important Questions Covered. 6. Interesting and Example based Teaching Methodology. 7. Flow Charts Teaching Techniques and Presentation for better retention. 8. Technical Support is also provided for installation. 9. Fastest Delivery (Applicable in case of Pen Drive / Printed Book).

Language: Hindi

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Lectures Valid for : As per the Validity Chosen by you.

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