syll abus cma-foundation

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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.



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




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




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.

TOPPERS' GALLERY

ABOUTFA C U LT Y

YASH YADAV

5th Rank in Allahabad

DEC. 2017

ABHISHEK PANDEY

DEC. 2017

JUNE 2017 JUNE 2017 JUNE 2017 DEC. 2017 DEC. 2017 DEC. 2017 DEC. 2017 DEC. 2017 DEC. 2017 DEC. 2017

DEC. 2017 DEC. 2017 DEC. 2017 DEC. 2017 DEC. 2017

ABHINAV PR. SINGH

Marks : 110

JUNE. 2018

SHRUTI SAHU

MARKS : 102

JUNE. 2018

NEHA SAHANI

MARKS : 101

JUNE. 2018

VIVEK MISHRA

MARKS : 100

JUNE. 2018

BANTEE

Marks : 282

JUNE. 2018

SHIVANGI KESARWANI

Marks : 248

JUNE. 2018

KISHAN TIWARI

Marks : 238

JUNE. 2018

KRITIKA RATHORE

Marks : 230

JUNE. 2018

SWATI TRIPATHI

Marks : 228

JUNE. 2018

AAKASH SINGH

Marks : 225

JUNE. 2018

SWATI SAHU

Marks : 204

JUNE. 2018

PALLAVI SINGH

Marks : 322

JUNE. 2018

UPASANA

Marks : 299

JUNE. 2018

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

syll abus cma-foundation

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