CA | CMA | CS Classes

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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