N CMAF02B C Fundamentals of Financial and Cost Accounting

A	Fundamentals of Financial Accounting
1	Accounting Fundamentals
1.1	Theoretical Framework
1.2	Journal Entries, Ledger, & Trail Balance
	Subsidiary Books, Journal Proper, Ledger & Trail Balance
	Account Equation
1.3	Rectification of Errors
1.4	Depreciation (Straight Line and Diminishing Balance Methods Only)
2	Accounting for Special Transactions
2.1	Consignment
2.2	Joint Venture
2.3	Bills of Exchange (excluding Accommodation Bill, Insolvency)
3	Preparation of Final Accounts
3.1	Preparation of financial Statements of Sole Proprietorship
3.2	Preparation of financial Statements of Not-for-Profit Organisation
B	Fundamentals of Cost Accounting
4	Fundamentals of Cost Accounting
4.1	Cost Accounting – theory
4.2	Cost Sheet

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