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SYLLABUS
CMA-FOUNDATION
Address : 148-B, Near Banshi Bhawan, Tagore Town, Allahabad.
Contact No. : 9451-506-506, 988-998-0595
SYLLABUS OF CMA FOUNDATION KISALAY COMMERCE CLASSES | 9451506506, 9889980595
Add. : 148-B, Near Banshi Bhawan Chauraha, Tagore Town, Allahabad P a g e | 1
FOUNDATION PAPER : 1
Fundamentals of Economics and Management
Contents Weightage
Section-A : Fundamentals of Economics
1. Basic Concepts of Economics 20%
2. Forms of Market 20%
3. Money and Banking 10%
Section-B : Fundamentals of Management
4. Management Process 50%
Section-A : Fundamentals of Economics (50 Marks)1. Basic Concepts of Economics - Micro & Macro Economics
a) The Fundamentals of Economicsb) Utility, Wealth, Productionc) Theory of Demand (Meaning, Determinants of Demand, Law of Demand, Elasticity of Demand-Price, Income and Cross
Elasticity) and Supply (Meaning, Determinants, Law of Supply and Elasticity of Supply)d) Equilibriume) Theory of Production (Meaning, Factors, Laws of Production- Law of Variable Proportion, Laws of Returns to Scale)f) Cost of Production (Concept of Costs, Short-run and Long-run Costs, Average and Marginal Costs, Total, Fixed and Variable
Costs)2. Forms of Market
Pricing Strategies in Various Forms of Markets3. Money and Banking
a) Definition of Money, Types, Features and Functionsb) Definition Functions, Utility, Principle of Bankingc) Commercial Banks, Central Banksd) Measures of Credit Control and Money Market
Section-B : Fundamentals of Management (50 Marks)4. Management Process
a) Introduction, Planning, Organizing, Staffing, Leading, Control, Communication, Co-ordinationb) Concept of Power, Authority, Delegation of Authority, Responsibility, Accountabilityc) Leadership & Motivation - Concept & Theoriesd) Decision-making - Types of Decisions, Decision-Making process.
SYLLABUS OF CMA FOUNDATION KISALAY COMMERCE CLASSES | 9451506506, 9889980595
Add. : 148-B, Near Banshi Bhawan Chauraha, Tagore Town, Allahabad P a g e | 2
Foundation Paper : 2
Fundamentals of Accounting
Contents Weightage
Section-A : Fundamentals of Financial Accounting
1. Accounting Fundamentals 35%
2. Accounting for Special Transactions 20%
3. Preparation of Final Accounts 25%
Section-B : Fundamentals of Cost Accounting
4. Fundamentals of Cost Accounting 20%
Section-A : Fundamentals of Financial Accounting (80 Marks)1. Accounting Process
a) Accounting Principles, Concepts and Conventionsb) Capital and Revenue transactions - Capital and Revenue Expenditures, Capital and Revenue Receiptsc) Double Entry System, Books of Prime Entry, Subsidiary Books, Cash Bookd) Journal, Ledger, Trial Balancee) Depreciation - Methods (Straight Line and Diminishing Balance Methods only)f) Rectification of Errorsg) Opening Entries, Transfer Entries, Adjustment Entries, Closing Entriesh) Bank Reconciliation Statements
2. Accounting for Special Transactionsa) Bills of Exchange (Excluding Accommodation Bill, Insolvency)b) Consignment (Cost Price, Invoice Price, Commission & Valuation of Stock)c) Joint Venture
3. Preparation of Final Accountsa) Of a Profit Making Concern (For Sole Proprietorship Concern only)
(i) Accounting treatment of Bad Debts, Reserve for Bad and Doubtful Debts, Provision for Discount on Debtors and Provisionfor Discount on Creditors.
(ii) Preparation of Trading Account, Profit & Loss Account and Balance Sheet.b) Of a Not-for-Profit Making Concern
(i) Preparation of Receipts and Payments Account(ii) Preparation of Income and Expenditure Account
Section-B : Fundamentals of Cost Accounting (20 Marks)4. Fundamentals of Cost Accounting
a) Meaning, Definition, Significance of Cost Accounting, its Relationship with Financial Accounting & Management Accounting.b) Classification of Costsc) Format of Cost Sheet
SYLLABUS OF CMA FOUNDATION KISALAY COMMERCE CLASSES | 9451506506, 9889980595
Add. : 148-B, Near Banshi Bhawan Chauraha, Tagore Town, Allahabad P a g e | 3
Foundation Paper : 3
Fundamentals of Laws and Ethics
Contents Weightage
Section-A : Fundamentals of Commercial Laws
1. Indian Contract Act, 1872 40%
2. Sale of Goods Act, 1930 20%
3. Negotiable Instruments Act, 1881 10%
Section-B : Fundamentals of Ethics
4. Ethics and Business 30%
Section-A : Fundamentals of Commercial Laws (70 Marks)1. Indian Contract Act, 1872
a) Essential Elements of a Contract, Offer and Acceptanceb) Void and Voidable Agreementsc) Consideration, Legality of Object and Considerationd) Capacity of Parties, Free Consente) Quasi Contracts, Contingent Contractsf) Performance of Contractsg) Discharge of Contactsh) Breach of Contract and Remedies for Breach of Contract
2. Sale of Goods Act, 1930a) Definitionb) Transfer of Ownershipc) Conditions and Warrantiesd) Performance of the Contract of Salee) Rights of Unpaid Vendorf) Auditor Sales
3. Negotiable Instruments Act, 1881a) Negotiable Instruments - Characteristics of Negotiable Instrumentsb) Definitions of Promissory Note, Bill of Exchange and Chequec) Difference Between Promissory Note, Bill of Exchange and Chequed) Crossing- Meaning, Definition and Type of Crossing
Section-B : Fundamentals of Ethics (30 Marks)4. Ethics and Business
a) Ethics - Meaning, Importanceb) The "Seven Principle of Public Life" - Selflessness, Integrity, Objectivity, Accountability, Openness, Honesty and Leadershipc) The Relationship between Ethics and Lawd) Ethics in Business
SYLLABUS OF CMA FOUNDATION KISALAY COMMERCE CLASSES | 9451506506, 9889980595
Add. : 148-B, Near Banshi Bhawan Chauraha, Tagore Town, Allahabad P a g e | 4
Foundation Paper : 4
Fundamentals of Business Mathematicsand Statistics
Contents WeightageSection-A : Fundamentals of Business Mathematics1. Arithmetic 20%2. Algebra 20%Section-B : Fundamentals of Business Statistics1. Statistical Representation of Data 10%2. Measures of Central Tendency and Dispersion 30%3. Correlation and Regression 10%4. Probability 10%
Section-A : Fundamentals of Business Mathematics (40 Marks)1. Arithmetic
a) Ratios, Variations and Proportionsb) Simple and Compound Interestc) Arithmetic Progression and Geometric Progression
2. Algebraa) Set Theoryb) Indices and Logarithms (basic concepts)c) Permutation and Combination (basic concepts)d) Quadratic Equations (basic concepts)
Section-B : Fundamentals of Business Statistics (60 Marks)3. Statistical Representation of Data
a) Diagrammatic Representation of Datab) Frequency Distributionc) Graphical Representation of Frequency Distribution - Histogram, Frequency Polygon Curves, Ogive, Pie-chart
4. Measures of Central Tendency and Dispersiona) Mean, Median, Mode, Mean Deviationb) Range, Quartiles, and Quartile Deviationc) Standard Deviationd) Co-efficient of Variatione) Karl-Pearson and Bowley's Coefficient of Skewness
5. Correlation and Regressiona) Scatter Diagramb) Karl Pearson's Coefficient of Correlationc) Regression Lines, Regression Equations, Regression Coefficients
6. Probabilitya) Independent and Dependent Events, Mutually Exclusive Eventsb) Total and Compound Probability, Baye's Theorem, Mathematical Expectation
Address : 148-B, Near Banshi Bhawan, Tagore Town, Allahabad.
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CA-Foundation
CS-Foundation
CMA-Foundation
Batch Start of Foundation Classes from
rd03 October, 2018
Fees Structure :
CMA-Foundation`10,000/- Only.
*If you will take admission in B.Com.+ CMA-Foundation.
Discount
`2,000/-*
CA/CS/CMA-Foundation
Contact No. : 9451-506-506, 988-998-0595
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