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Paper 5

Financial Accounting

About Financial Accounting

Financial accounting is the branch of accounting that keeps track of a company’s financial transactions resulting from business operations.These are presented in the form of financial reports or statements such as Profit & Loss Account, Trail Balance or Balance Sheets.These reports are used to inform outside stakeholders such as investors, creditors and tax authorities to understand the company’s business performance.
If you want to become a cost management accountant, you need to achieve expertise in the domain of financial accounting.It builds on the concepts learned from CMA Foundation (Fundamentals of Accounting). At foundation level, you were introduced to Fundamentals of Accounting. Here, you get a working knowledge of the accounting concepts involved in Financial Accounting. You also learn how to present and construct financial statements that are understandable to the relevant stakeholders.Special emphasis is given to accounting in the computerised environment 

Exam Information

Duration:         3 hours

Weightage:         100 Marks

Faculty
Chinmaya

CA Chinmaya Hegde

Rochelle-1

CA Rochelle Dsa

Srikanth

CA Srikanth M S

Malaya

CA Malaya Kumar Panda

Resources
Question Paper Dec 2018
Question Paper June 2019

1 Fundamentals of Accounting

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2 Accounting for Special Transactions

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3 Preparation of Financial Statements of Profit Oriented Organizations

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4 Preparation of Financial Statements of Not-for Profit Organizations

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5 Preparation of Financial Statements from Incomplete Records

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6 Partnership

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7 Self Balancing Ledger

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8 Royalties

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9 Hire-Purchase and Installment System

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10 Branch and Departmental Accounts

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11 Computarised Accounting System

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12 Accounting Standards

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