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CMA Foundation Fundamentals of Accounting

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CMA Foundation Fundamentals of Accounting Full Course Video Lectures By CA Diwakar Tanwar. These Lectures are befitted for Dec 21 Attempts. Study Material will be provided with the course. Join Our Face to face or love classes Enroll Now

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Course Info

CMA Foundation – Fundamentals of Accounting (FoA) Full Course Video Lectures By CA Diwakar Tanwar . Soft Copy study materials will be provided with the same.

Kit Contents
  • Video Lectures
Views
  • 3 Times on clicks
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

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%

Demo Class

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