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CMA Foundation video Lectures all subjects

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CMA Foundation video Lectures all subjects.  Accounts+Economics+ Business Maths and Statistics + Law and Ethics Combo Full Course Videos By CS/ LLB/ B.com(H) Ruchi Dutt Kaushik, M.Sc (Maths)Vishal Sharma, CA. Diwakar Tanwar, PhD Sachin gulati. These Lectures are beneficial for Dec 21 attempts. Study Materials will be provided with the course. Join Our Face to face or love classes Enroll Now

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Course Info

CMA Foundation Law Full Course Video Lectures By CS Ruchi Dutt Kaushik . Soft Copy study materials will be provided with the same.

Kit Contents
  • Video Lectures
Batch Recording
  • Latest
Video Language
  • Hindi Eng Mix
Mode
  • Mobile App
  • Google Drive
  • Pendrive
Technical Support
  • Mobile: +91-7065300951
  • Mail: info@aiminstitute.co.in

Course Content

Papers for CMA Foundation 2021

Paper Number

Subjects

Paper 1

Fundamentals of Economics and Management

Paper 2

Fundamentals of Accounting

Paper 3

Fundamentals of Laws and Ethics

Paper 4

Fundamentals of Business Mathematics & Statistics

Paper 1: Fundamentals of Economics and Management (FEM)

Section A: Fundamentals of Economics (50%)

1. Basic concepts of Economics

  • The Fundamentals of Economics

  • Utility, Wealth, Production

  • Theory of Demand (determinants of demand, the law of demand, the elasticity of demand-price, income and cross elasticity) and Supply (determinants, the law of supply and elasticity of supply)

  • Equilibrium

  • Theory of Production (factors, laws of production-law of variable proportion, laws of returns to scale)

  • Cost of Production (the concept of costs, short-run and long-run costs, average and

marginal costs, total, fixed and variable costs)

20%

2. Forms of Market

  • Pricing strategies in various forms of markets

20%

3. Money and Banking

  • Definition of Money, Types, Features and Functions

  • Definition, functions, utility, principles of Banking

  • Commercial Banks, Central Bank

  • Measures of credit control and Money Market

10%

Section B: Fundamentals of Management (50%)

4. Management Process

  • Introduction, planning, organizing, staffing, leading control, communication, coordination

  • Concept of power, authority, a delegation of authority, responsibility, accountability

  • Leadership & Motivation

  • Decision-making – types of decisions, decision- making process.

50%

Paper 2: Fundamentals of Accounting (FoA)

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

35%

2. Accounting for Special Transactions

  • Bills of Exchange (excluding accommodation bill, insolvency)

  • Consignment

  • Joint Venture

20%

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

25%

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

20%

Paper 3: Fundamentals of Commercial Laws & Ethics

Section A: Fundamentals of Commercial Laws (70%)

1. Indian Contracts Act, 1872

  • Essential elements of a contract, offer and acceptance

  • Void and voidable agreements

  • Consideration, the legality of object and consideration

  • The capacity of Parties, free consent

  • Quasi-contracts, Contingent contracts

  • Performance of contracts

  • Discharge of contracts

  • Breach of Contract and its Remedies

40%

2. Sale of Goods Act, 1930

  • Definition

  • Transfer of ownership

  • Conditions and Warranties

  • Performance of the Contract of Sale

  • Rights of Unpaid Vendor

  • Auction Sales

20%

3. Negotiable Instruments Act,1881

  • Negotiable Instruments–Characteristics of Negotiable Instruments

  • Definitions of Promissory Note, Bill of Exchange and Cheque

  • Difference between promissory Note, bill of exchange and cheque

  • Crossing – Meaning, Definition and Types of Crossing.

10%

Section B: Fundamentals of Ethics (30%)

4. Ethics and Business

  • Ethics

  • The “Seven Principles of Public Life”

  • The relationship between Ethics and Law

  • Ethics in Business

30%

Paper 4-Fundamentals of Business Mathematics and Statistics

Section A: Fundamentals of Business Mathematics (40%)

1. Arithmetic

  • Ratios, Variations and Proportions

  • Simple and Compound Interest

  • Arithmetic Progression and Geometric Progression

2. Algebra

  • Set Theory

  • Indices and Logarithms

  • Permutation and Combinations

  • Quadratic Equations

Section B: Fundamentals of Business Statistics (60%)

3. Statistical representation of Data

  • Diagrammatic representation of data

  • Frequency distribution

  • Graphical representation of frequency distribution

  • Polygon Curve, Ogive, Pie-chart

10%

4. Measures of Central Tendency and

Dispersion

  • Mean, Median, Mode, Mean Deviation

  • Range, Quartiles and Quartile Deviation

  • Standard Deviation

  • Coefficient of Variation

  • Karl Pearson and Bowley’s Coefficient of Skewness

30%

5. Correlation and Regression

  • Scatter diagram

  • Karl Pearson’s Coefficient of Correlation

  • Regression lines, Regression equations, Regression coefficients

10%

6. Probability

  • Independent and dependent events; Mutually exclusive events

  • Total and Compound Probability; Bayes theorem; Mathematical Expectation

10%

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