CMA-inter Financial Accounting Video lecture By CA/CMA Santosh Kumar
CMA Inter Group 1 Financial Accounting Video Lectures By CA/CMA Santosh Kumar is useful for December 2019 Exam.
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General Information:
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Course Material Language: English
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Format: USB / Pen Drive
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Study Material Format: Printed Books
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Video Language: Hindi English
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Video Runs On: Laptop Computer
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Doubt Solving Facility: WhatsApp Support Call Support Email Support
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Validity: 6 months
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Fast Forwarding: 1.5x
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Duration: 194 Hours
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Exam Attempt: December 2019
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No. Of Views: Unlimited views
Section A : Accounting – Basics [ 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-7, AS-9, AS-6 and AS-10 has been replaced by revised AS-10)
