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Paper 2

Fundamentals of Accounting 

About Fundamentals of Accounting 

Accounting is basically an art of recording, classifying and summarizing financial transactions of an organisation.Accounting is universally applicable as it aids in decision making of every economic activity.

Being a CMA aspirant, you should understand the fundamental and elementary concepts of Accounting.You will develop the skill of understanding, classifying, recording and presenting financial statements at an elementary level.This paper is divided into 2 Parts. In part 1, you will be gaining knowledge on Fundamentals of Accounting and in Part B, you will be learning Fundamentals of Cost Accounting. 

Exam Information

Duration:         3 hours

Weightage:         100 Marks


CA Malaya Kumar Panda


CA Rochelle Dsa


CA Hariharan K

Fundamentals of Accounting 

1 Accounting Basics - Part 1 : Basics

Lecture icon  2 Lectures                      Know More

1 Accounting Basics - Part 2 : Accounting Process

Lecture icon  14 Lectures                      Know More

1 Accounting Basics - Part 3 : Depreciation

Lecture icon Lectures                      Know More

1 Accounting Basics - Part 4 : Bank Reconciliation Statements

Lecture icon  11 Lectures                      Know More

2 Accounting for Special Transactions

Lecture icon  29 Lectures                      Know More

3 Preparation of Final Accounts - Part A : of a Profit making concern (for sole proprietorship concern only)

Lecture icon Lectures                      Know More

3 Preparation of Final Accounts - Part B : of a Not-for-Profit making concern

Lecture icon Lectures                      Know More

4 Fundamentals of Cost Accounts

Lecture icon Lectures                      Know More

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