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Syllabus of CMA inter Financial Accounting

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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 


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