CMA Foundation Fundamentals Of Financial And Cost Accounting (FSCA) Online Classes By CS Dilip Sir

This Full Course for Dec 25 and June 26 exams, covers 90 Hours of content with Till Exam validity & Unlimited times views. Available in Google Drive and Mobile App Video Lectures, along with Hard Copy Books.

Contents

SECTION A: FUNDAMENTALS OF FINANCIAL ACCOUNTING

Module 1. Accounting Fundamentals 1.1 Understanding of Four Frameworks of Accounting (Conceptual, Legal, Institutional and Regulatory) and Forms of Organisation 1.2 Accounting Principles, Concepts and Conventions 1.3 Capital and Revenue Transactions - Capital and Revenue Expenditures, Capital and Revenue Receipts 1.4 Accounting Cycle – Charts of Accounts and Codification Structure, Analysis of Transaction – Accounting Equation, Double Entry System, Books of Original Entry, Subsidiary Books and Finalisation of Accounts 1.5 Journal (Day Books; Journal Proper – Opening, Transfer, Closing, Adjustment and Rectification Entries), Ledger 1.6 Cash Book, Bank Book, Petty Cash Book, Bank Reconciliation Statment 1.7 Trial Balance 1.8 Adjustment Entries and Rectification of Errors 1.9 Depreciation (Straight Line and Diminishing Balance methods only) 1.10 Accounting Treatment of Bad Debts and Provision for Doubtful Debts

Module 2. Accounting for Special Transactions 2.1 Consignment 2.2 Joint Venture 2.3 Bills of Exchange (excluding Accommodation Bill, Insolvency)

Module 3. Preparation of Final Accounts 3.1 Preparation of Financial Statements of Sole Proprietorship 3.1.1 Income Statement, Balance Sheet 3.2 Preparation of Financial Statements of a Not-for-Profit Orgnisation 3.2.1 Preparation of Receipts and Payments Account 3.2.2 Preparation of Income and Expenditure Account 3.2.3 Preparation of Balance Sheet

SECTION B: FUNDAMENTALS OF COST ACCOUNTING

Module 4. Fundamentals of Cost Accounting 4.1 Meaning, Definition, Significance of Cost Accounting, its Relationship with Financial Accounting 4.2 Application of Cost Accounting for Business Decisions 4.3 Definition of Cost, Cost Centre, Cost Unit and Cost Drivers 4.4 Classification of Costs (with reference to Cost Accounting Standard 1) 4.5 Ascertainment of Cost and Preparation of Statement of Cost and Profit (Cost Sheet)

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