Cma indermidiate syllabus pdf india

Sec-A : Accounting – Basics

• Fundamentals of Accounting
• Accounting for Special Transactions

Sec-B : Preparation of Financial Statements

• Preparation of Final Accounts of Profit Oriented organizations, Non-Profit Organizations and from Incomplete Records.
• Partnership Accounts

Sec-C : Self Balancing Ledgers, Royalties, Hire Purchase & Installment System, Branch & Departmental Accounts

• Self-Balancing Ledgers
• Royalties, Hire-Purchase and Installment System
• Branch and Departmental Accounts

Sec-D : Accounting in Computerised Environment and Accounting Standards

• Overview of Computerised Accounting
• Accounting Standards (Specified only)