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Module 1 Accounting Fundamentals · Paper 6 Financial Accounting | CA CMA CS Hub

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Accounting Fundamentals

Module 1A: Accounting Fundamentals

Module 1 Accounting Fundamentals

Paper 6 Financial Accounting · CMA · Intermediate · Entry 1 of 30

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Module 1 of 30 syllabus entries

Full Paper 6 syllabus

What's in Module 1 Accounting Fundamentals

Four Frameworks of Accounting (Conceptual, Legal, Institutional and Regulatory)Four Frameworks of Accounting (Conceptual, Legal, Institutional and Regulatory)
Accounting Principles, Concepts and ConventionsAccounting Principles, Concepts and Conventions
Capital and Revenue Transactions - Capital and Revenue Expenditures, Capital and Revenue ReceiptsCapital and Revenue Transactions - Capital and Revenue Expenditures, Capital and Revenue Receipts
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 AccountsAccounting 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

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NextFour Frameworks of Accounting (Conceptual, Legal, Institutional and Regulatory)

All 30 entries in Paper 6

A: Accounting Fundamentals

Accounting FundamentalsYou are here8 chapters

This entry is transcribed from “CMA Syllabus 2022” (CMA Syllabus 2022). View the source →

CA CMA CS Hub does not republish institute material. Every entry links to what the institute itself publishes. All Intermediate subjects.

Journal (Day Books and Journal Proper - Opening Entries, Transfer Entries, Closing Entries, Adjustment entries, Rectification entries), LedgerJournal (Day Books and Journal Proper - Opening Entries, Transfer Entries, Closing Entries, Adjustment entries, Rectification entries), Ledger

Cash Book, Bank Book, Bank Reconciliation StatementCash Book, Bank Book, Bank Reconciliation Statement

Trial Balance (Preparation and Scrutiny)Trial Balance (Preparation and Scrutiny)

Adjustments and RectificationsAdjustments and Rectifications

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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

5Journal (Day Books and Journal Proper - Opening Entries, Transfer Entries, Closing Entries, Adjustment entries, Rectification entries), Ledger

6Cash Book, Bank Book, Bank Reconciliation Statement

7Trial Balance (Preparation and Scrutiny)

8Adjustments and Rectifications

B: Accounting for Special Transactions

Bills of Exchange, Consignment, Joint Venture

C: Preparation of Financial Statements

Preparation of Final Accounts of Commercial Organisations, Not-for-Profit Organisations and from Incomplete Records3 chapters

D: Partnership Accounts

Partnership Accounts8 chapters

E: Lease, Branch and Departmental Accounts etc.

Lease Accounting
Branch (including Foreign Branch) and Departmental Accounts
Insurance Claim for Loss of Stock and Loss of Profit
Hire Purchase and Installment Sale Transactions

F: Accounting Standards

Accounting Standards2 chapters
- Introduction to Accounting Standards
- Specified Accounting Standards with Comparative Provisions under Ind AS