O CMAF02B C Fundamentals of Accounting

		Fundamentals of Financial Accounting
1		Accounting Fundamentals
1.1		Accounting Principles, Concepts and Conventions
		Capital and Revenue Transactions
1.2		Double Entry System, Books of Prime Entry, Subsidiary Books, Cash Book
		Journal, Ledger, Trial Balance
1.3		Depreciation – Methods (Straight Line and Diminishing Balance Methods Only)
1.4		Rectification of Errors
1.5		Bank Reconciliation Statement
2		Accounting for Special Transactions
2.1		Bills of Exchange (excluding Accommodation Bill, Insolvency)
2.2		Consignment (Cost Price. Invoice Price, Commission and Valuation of Stock)
2.3		Joint Venture
3		Preparation of Final Accounts
3.1		Profit Making Concern (for Sole Proprietorship concern only)
3.1		Not-for-Profit Concern
4		Fundamentals of Cost Accounting
4.1		Cost Accounting – Introduction & Classification of Costs
4.2		Format of Cost Sheet

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