CMA Foundation (New) Fundamentals Of Accounting


CMA Foundation (New) Fundamentals Of Accounting Full Course Video Lectures By CA. Diwakar Tanwar. These Lectures are beneficial for Dec 21 and Attempts. Study Material will be provided with the course.


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Section A: Fundamentals of Financial Accounting (80%)

1. Accounting Fundamentals

  • Accounting Principles, Concepts and Conventions

  • Capital and Revenue transactions

  • The double-entry system, prime entry books, subsidiary books, cash Book etc

  • Journal, Ledger, Trial Balance

  • Depreciation

  • Rectification of Errors

  • Opening entries, Transfer entries, Adjustment entries, Closing entries

  • Bank Reconciliation Statements

2. Accounting for Special Transactions

  • Bills of Exchange (excluding accommodation bill, insolvency)

  • Consignment

  • Joint Venture

3. Preparation of Final Accounts

  • Profit-making concern

  • Accounting treatment of bad debts, reserve for bad and doubtful debts, provision for discount on debtors, provision for discount on creditors.

  • Preparation of trading account, profit & loss account, balance sheet.

  • Not-for-Profit making concern

  • Preparation of Receipts and payment account

  • Preparation of Income and Expenditure Account

Section B: Fundamentals of Cost Accounting (20%)

4. Fundamentals of Cost Accounting

  • Cost Accounting, its relationship with Financial

Accounting & Management Accounting.

  • Classification of Costs

  • Format of Cost Sheet


Kit Contents:

  • Video Lectures

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