examonline logo

Syllabus of CMA inter Financial Accounting

Subscribe to Our Newsletter to get weelky newsletter on your email Fill the form in footer of page


Syllabus of CMA inter Financial Accounting

Created On: 12 Mar 2018 | 138 Views

 Syllabus : CMA Inter Financial Accounting  

Section A : Accounting [25 Marks]

1. Fundamentals of Accounting: Accounting - Meaning, Scope and Significance of Accounting - Accounting Principles, Concepts and Conventions - Capital and Revenue Transactions – Depreciation - Rectification of Errors.

2. Accounting for Special Transactions :Bills of Exchange ,Consignment ,Joint Venture ,Insurance Claims (Loss of Stock and Loss of Profit).

Section B : Preparation of Financial Statements [40 Marks]

3. Preparation of Final Accounts of Profit Oriented organizations, Non-Profit Organizations and from Incomplete Records

(i) Preparation of Financial statements of Profit Oriented organizations: P&L Account, Balance Sheet. (ii) Preparation of Financial Statements of Non-Profit making organizations: Preparation of Receipts & Payments Account, Income& Expenditure account and Balance Sheet. (iii) Preparation of Financial Statements from incomplete records (Single entry)

4. Partnership Accounts: Admission, Retirement, Death, Treatment of Joint Life Policy ,Dissolution of partnership firms including piece meal distribution, Amalgamation of partnership firms, Conversion of partnership firm into a company and sale of partnership firm to a company Section C: Self Balancing Ledgers, Royalties, Hire Purchase & Installment System, Branch & Departmental Accounts [20 Marks]

5. Self-Balancing Ledgers

6. Royalty Accounts, Hire Purchase and Installment System.

7. Branch and Departmental Accounts.

Section D: Accounting in Computerized Environment and Accounting Standards [15 marks]

8. Computerized Accounting System

Features, Significance, Grouping of Accounts, Ledger hierarchy, Accounting Packages and their selection criteria

9. Accounting Standards

(AS-1, AS-2, AS-6, AS-7, AS-9, AS-10)

Video Classes CMA Inter Financial Accounting 

Author:

Login to Comment

Forgot Password?

Register

Subscribe to our Newsletter for Latest News & Updates.

Offline Videos in DVD
Pendrive Classes
Study Materials
Online Video Classes
© 1998-2018Powered By: motelala.com
Back to top