Chapter 1: Theoretical Framework_x000D_
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Unit 1: Meaning and Scope of Accounting_x000D_
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Unit 2: Accounting Concepts, Principles And Conventions_x000D_
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Unit 3: Accounting Terminology – Glossary_x000D_
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Unit 4: Capital And Revenue Expenditures and Receipts_x000D_
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Unit 5: Contingent Assets and Contingent Liabilities_x000D_
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Unit 6: Accounting Policies_x000D_
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Unit 7: Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates_x000D_
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Unit 8: Accounting Standards_x000D_
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Unit 9: Indian Accounting Standards_x000D_
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Chapter 2: Accounting Process_x000D_
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Unit 1: Basic Accounting Procedures – Journal Entries_x000D_
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Unit 2: Ledgers_x000D_
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Unit 3: Trial Balance_x000D_
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Unit 4: Subsidiary Books_x000D_
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Unit 5: Cash Book_x000D_
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Unit 6: Rectification of Errors_x000D_
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Chapter 3: Bank Reconciliation Statement_x000D_
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Chapter 5: Concept and Accounting of Depreciation_x000D_
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Chapter 6: Accounting for Special Transactions_x000D_
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Unit 1: Bill Of Exchange and Promissory Notes_x000D_
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Unit 3: Consignment_x000D_
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Chapter 7: Preparation of Final Accounts of Sole Proprietors_x000D_
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Unit 1: Final Accounts of Non-Manufacturing Entities_x000D_
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Unit 2: Final Accounts of Manufacturing Entities_x000D_
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Chapter 9: Financial Statements of Not-for-Profit Organizations_x000D_
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CA FOUNDATION EXCLUSIVE SYLLABUS (NOT INCLUDED IN CMA_x000D_
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Chapter 4: Inventories_x000D_
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Chapter 6: Accounting for Special Transactions_x000D_
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Unit 2: Sale of Goods on Approval or Return Basis_x000D_
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Unit 4: Average Due Date_x000D_
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Unit 5: Account Current_x000D_
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Chapter 8: Partnership Accounts_x000D_
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Unit 1: Introduction to Partnership Accounts_x000D_
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Unit 2: Treatment of Goodwill in Partnership Accounts_x000D_
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Unit 3: Admission of a New Partner_x000D_
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Unit 4: Retirement of a Partner_x000D_
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Unit 5: Death of a Partner_x000D_
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Chapter 10: Company Accounts_x000D_
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Unit 1: Introduction to Company Accounts_x000D_
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Unit 2: Issue, Forfeiture and Re-Issue of Shares_x000D_
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Unit 3: Issue of Debentures_x000D_
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SECTION – A: FUNDAMENTALS OF FINANCIAL ACCOUNTING._x000D_
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Study Note 1 : Accounting Basics_x000D_
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1.1 Accounting Principles, Concepts and Conventions_x000D_
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1.2 Capital and Revenue transactions – capital and revenue expenditures, capital and revenue receipts_x000D_
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1.3 Double entry system, Books of prime entry, Subsidiary Books, Cash Book, Journal, Ledger, Trial Balance_x000D_
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1.4 Depreciation – Methods (Straight Line and Diminishing Balance methods)_x000D_
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1.5 Rectifcation of Errors_x000D_
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1.6 Opening entries, Transfer entries, Adjustment entries, Closing entries_x000D_
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1.7 Bank Reconciliation Statements_x000D_
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Study Note 2 :Accounting for Special Transactions_x000D_
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2.1 Bills of Exchange (excluding accommodation bill, insolvency)_x000D_
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2.2 Consignment (cost price, invoice price, commission & valuation of stock)_x000D_
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Study Note 3 : Preparation of Final Accounts_x000D_
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3.1 Proft making concern (for sole proprietorship concern only)_x000D_
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3.2 Not-for-Proft making concerns_x000D_
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CMA FOUNDATION EXCLUSIVE SYLLABUS NOT INCLUDED IN CA_x000D_
_____________________________________________________x000D_
_x000D_
Study Note 2 :Accounting for Special Transactions_x000D_
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2.3 Joint Venture_x000D_
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SECTION – B: FUNDAMENTALS OF COST ACCOUNTING_x000D_
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Study Note 4 : Fundamentals of Cost Accounting_x000D_
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4.1 Meaning, Defnition, Signifcance of Cost Accounting, its relationship with Financial_x000D_
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Accounting & Management Accounting_x000D_
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4.2 Classifcation of Costs_x000D_
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4.3 Format of Cost Sheet_x000D_
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6:30 AM
17/11/2022
16/02/2023
9:30 AM