CMA FOUNDATION SYLLABUS

PAPER 1: FUNDAMENTALS OF ECONOMICS AND MANAGEMENT (100 Marks)

As per the ICMAI, the target of this paper, Fundamentals of Economics and Management is for you to “increase essential information in Economics and comprehend the idea of the board at the large scale and miniature level.” furthermore, you ought to have the option to “conceptualize the essential standards of the executives.”

The absolute length of the paper is 3 hours. The paper is part of two segments – arrangements with the Fundamentals of Economics while Section B manages the Fundamentals of Management. It is a distinct paper and the mode is disconnected (pen and paper-based). The paper is worth 100 imprints. Each part is worth 50 stamps separately.

Click to view The table underneath shows the breakdown:

PAPER 2: FUNDAMENTALS OF ACCOUNTING (100 Marks)

As indicated by ICMAI, the goal of the paper is for you “to increase far reaching comprehension of all angles identified with fiscal summaries, standards, systems of bookkeeping and their application to various viable circumstances.”

The term of the paper is 3 hours. It is part into two areas. Segment an arrangement with the Fundamentals of Financial Accounting. Area B manages the Fundamentals of Cost Accounting. It is a clear paper and the mode is disconnected (pen and paper-based). The paper is worth 100 imprints. Section A is worth 80 imprints while Section B is worth 20 imprints.

PAPER 3: FUNDAMENTALS OF LAWS AND ETHICS (100 Marks)

As per ICMAI, the goal is “to increase fundamental information parents in law and Ethics to comprehend the ideas of administrative consistence, necessities and wanted morals anticipated from experts.”

The length of the paper is 3 hours. It is part of two segments – An arrangement with the Fundamentals of Commercial Laws. Area B manages the Fundamentals of Ethics. It is an enlightening paper and the mode is disconnected (pen and paper-based). The paper is worth 100 imprints. Segment and is worth 70 imprints while Section B is worth 30 imprints.

PAPER 4: FUNDAMENTALS OF BUSINESS MATHEMATICS AND STATISTICS

As per ICMAI, the goal is “to increase understanding on the essential ideas of science and measurements and its application in business dynamic.”

The length of the paper is 3 hours. It is part into two areas. Segment An arrangements with the Fundamentals of Business Mathematics. Segment B manages the Fundamentals of Business Statistics. It is an illustrative paper and the mode is disconnected (pen and paper-based). The paper is worth 100 imprints. Segment An is worth 40 imprints while Section B is worth 60 imprints.

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Lessons-Worksheets-Question Papers-CBSE Class 2 English

Lessons-Worksheets-Question Papers-CBSE Class 2 English CBSE 2nd Class English – One and Many In this blog, we share the spelling rules used in the concept of One and Many. When there is only one of a naming word (noun), it is said to be a singular noun . When a noun shows more than one, it is said to be in the plural . We can add –S, -es, -ves or ies to show that there is more than one noun. For example, we say many birds, four biscuits, six brushes. But for the students of Class 2 , it’s very difficult and confusing to understand where to use s , es, ves or ies in the form of many. Don’t worry, it looks difficult, but it is very easy as in grammar each concept has a set of rules that need to practice. Noun ending with –s, -x, -o, -sh, -ch, and –ss form plurals by taking –es. Look at these pairs of words: Bus – Buses Brush – Brushes Continue ..... Click here ...

Class 3 English Practice Grammar Worksheet -The Adverb

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PURCHASED GOODWILL METHOD UNDER IND AS 103

The acquisition of subsidiaries results in Goodwill calculation and also records net assets of the subsidiary at fair value on the date of acquisition. Let’s get answers to all the questions related to Goodwill, valuation of NCI, and impairment relating to them. Q1 – What are the ways in which an entity can make payment for purchase consideration? ANS: – Cash – Share exchange – Deferred payment – Contingent consideration Q2 – How is deferred payment dealt, when it forms part of purchase consideration? ANS: The deferred payment is discounted to present value and included in the cost of consideration. At the end of each year, the liability is increased by unwinding the discount, until the payment is settled. For example, An amount of Rs. 108,000 was deferred to be paid after 2 years. The discount rate applicable is 8%. The net present value today of Rs. 108,000 is equal to (108,000 * 1) / (1.08) ^2)= Rs. 92,593 included in purchase consideration. A liability of Rs. 92,59...

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