Name: Financial Accounting (Paper 5 - CMA Inter) 12 (Month)
Brand: CARAJACLASSES
SKU: 5d43ccb9e4b012591c8a1f41
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Financial Accounting (Paper 5 - CMA Inter) 12 (Month)

Instructor: CA N Raja

Language: English

Validity Period: 365 days

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₹499 including 18% GST

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Welcome to this Course "Financial Accounting (Paper 5 - CMA Inter) 12 (Month)"

In this course, you will learn about

1) Accounting Process

2) Accounting Standards

3) Reconciliation Statements

4) Accounting for Depreciation, Depletion, Amortization and Impairment of Assets

5) Preparation of Financial statements

6) Partnership

7) Royalty and Hire Purchase

8) Branch and Departmental Accounts

9) Self-Balancing Ledger and Sectional Balancing Ledgers

10) Accounting for Service Sectors

11) Accounting for Special Transactions

12) Banking, Electricity and Insurance companies

CONTENTS TO BE ADDED

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	Chapter 1 - Fundamentals of Accounting
		Need and Importance of Accounting
		1195 cfa1195
		Book Keeping and objectives
		1197 cfa1197
		Advantages of Book Keeping
		1199 cfa1199
		Accounting and Objectives
		4 Accounting and Objectives
		Accounting Process
		5 Accounting Process
		Accounting Cycle
		6 Accounting Cycle
		Accountancy Accounting Book keeping
		1203 cfa1203
		Relationship Between Accountancy, Accounting & Book Keeping
		1205 cfa1205
		Difference Between Accounting & Book Keeping
		1206 cfa1206
		Users of Accounting Information
		1208 cfa1208
		Branches of Accounting
		1211 cfa1211
		Transaction
		1213 cfa1213
		Capital
		1215 cfa1215
		Assets
		1217 cfa1217
		Liabilities
		1219 cfa1219
		Drawings
		1221 cfa1221
		Debtors
		1223 cfa1223
		Creditors
		1225 cfa1225
		Purchase & Purchase Returns
		1227 cfa1227
		Sales & Sales Returns
		1229 cfa1229
		Voucher
		1231 cfa1231
		Invoice
		1233 cfa1233
		Revenue & Expenses
		1235 cfa1235
		Stocks
		1237 cfa1237
		Account
		1239 cfa1239
		Double Entry System Introduction
		24 Double Entry System Introduction
		Double Entry Features
		25 Double Entry Features
		Classification of Accounts
		26 Classification of Accounts
		Eg for classification of accounts
		27 Eg for classification of accounts
		Golden Rules of accounting
		28 Golden Rules of accounting
		Basic Accounting Procedures
		29 Basic Accounting Procedures Final
		Cash Memo and Invoice
		30 Cash Memo and Invoice
		Receipt
		31 Receipt
		Debit and Credit Notes
		32 Debit and Credit Notes
		Pay in Slip and Cheque
		33 Pay in Slip and Cheque
		Voucher
		34 Voucher
		Accounting Equation
		35 Accounting Equation
		Accounting Equation (Talking Head)
		Accounting Equation
		Accounting Equation simple eg
		36 Accounting Equation simple eg
		Accounting Equation Comprehensive Example
		37 Accounting Equation Comprehensive Example
		Rules for Debiting and Crediting
		38 Rules for Debiting and Crediting
		Debit Credit Rule
		DCR
		Basic Assumptions in Accounting
		21 Basic Assumptions in Accounting
		Basic Concepts in Accounting
		22 Basic Concepts in Accounting
		Fundamental Principles of Accounting
		23 Fundamental Principles of Accounting
		Case study on Cash, Accrual and Hybrid Basis Accounts
		787 cfa787
		Problem 1Identify Capital or Revenue Transactions
		1856
		Problem 2 Identify Capital or Revenue Transactions
		1857
		Problem 3 Identify Capital or Revenue Transactions
		1858
		Problem 4 Identify Capital or Revenue Transactions
		1859
		Problem 5 Identify Capital or Revenue Transactions
		1860
		Problem 6 Identify Capital or Revenue Transactions
		1861
		Problem 7 Identify Capital or Revenue Transactions
		1872
		Problem 8 Identify Capital or Revenue Transactions
		1873
		MCQ on Capital / Revenue Transactions
		1874
		Depreciation Introduction
		1 da1
		Straight Line Method of Depreciation
		2 da2
		Problem 1 Straight Line Method of Depreciation
		3 da3
		Problem 2 Straight Line Method of Depreciation
		4 da4
		Machine Hour Depreciation Method and Problem
		5 da5
		Production Units Method of Depreciation and Problem
		6 da6
		Depletion Method of Depreciation and Problem
		7 da7
		Written Down Value Method
		8 DA8
		Errors in Accounting
		76 Errors in Accounting
		Error of Principle
		77 Error of Principle
		Error of Omission
		78 Error of Omission
		Error of Commission
		79 Error of Commission
		Compensating Errors
		80 Compensating Errors
		Errors and Trial Balance
		81 Errors annd Trial Balance
		Case Study on Errors and effect on Trial Balance
		82 Case Study on Errors and effect on TB
		Steps to Locate Errors
		83 Steps to Locate Errors
		Suspense Account
		84 Suspense Account
		Case Study Suspense Acount
		85 Case Study Suspense Acount
		Rectification of Errors
		86 Rectification of Errors
		Case Study 1 Rectification of Errors
		87 Case Study 1 Rectification of Errors
		Case Study 2 Rectification of Errors
		88 Case Study 2 Rectification of Errors
		Case Study 3 Rectification of Errors
		89 Case Study 3 Rectification of Errors
		Case Study 4 Rectification of Errors
		90 Case Study 4 Rectification of Errors
		Case Study 5 Rectification of Errors
		91 Case Study 5 Rectification of Errors
		Case Study 6 Rectification of Errors - Copy
		92 Case Study 6 Rectification of Errors - Copy
		Case Study 7 Rectification with Suspense AC
		93 Case Study 7 Rectification with Suspense AC
	Chapter - 2 Accounting for Special Transactions
		Introduction to Bills of Exchange
		1 be1
		Accounting Aspects in Bills of Exchange
		2 be2
		Methods of Drawing Bills of exchnage
		be3
		Computation of Bill Due Date
		4 be4
		Computation of Bill Due Date
		4 be4
		Endorsement of Bill of Exchange
		5 be5
		Problem on Endorsement of Bill of Exchange
		6 be6
		Discounting of Bill
		7 be7
		Problem on Discounting of Bill
		8 be8
		Retirement of Bill
		9 be9
		Problem on Retirement of Bill
		10 be10
		Dishonour of Bill
		11 be11
		Problem on Dishonour of Bill
		12 be12
		Dishonour of Bill - Different Scenarios
		be13
		Renewal of Bill of Exchange
		14 be14
		Problem 1 on Renewal of Bill of Exchange
		15 be15
		Problem 2 on Renewal of Bill of Exchange
		16 be16
		Insolvency of Customer
		17 be17
		Problem on Insolvency of Customer
		18 be18
		Consignment Accounting Introduction
		1 ca1
		Accountiong Aspects in Consignment
		2 ca2
		Accounting Entries in books of consignor
		3 ca3
		Consignment Accounting Problem 1
		4 ca4
		Consignment Accounting Problem 2
		5 ca5
		Consignment Accounting Problem 3
		6 ca6
		Accounting Entries in the Book of Consignee
		7 ca7
		Consignment Account Problem 4
		ca8
		Consignment Account Problem 5 (Goods Lost in Fire)
		9 ca9
		Consignment Account Problem 6
		10 ca10
		Normal Loss
		11 ca11
		Consignment Problem 7 with Normal Loss
		ca12
		Consignment Problem 8 Computation of Cost and Invoice Price
		13 ca13
		Consignment Problem 9 Computation of Profit Percentage on Cost and Selling Price
		14 ca14
		Consignment Problem 10 Computation of Invoice Value of Goods Sent Out
		ca15
		Consignment Problem 11 Computation of Abnormal Loss
		16 ca16
		Consignment Problem 12 With Del Credre Commission and Bad Debts
		17 ca17
		Consignment Problem 13 Computation of Commission
		18 ca18
		Consignment Problem 14 Computation of Commission
		19 ca19
		Consignment Problem 15 Computation of Stock Reserve
		20 ca20
		Joint Venture Introduction
		16 jv1
		Separate set of Books Method
		17 jv2
		Problem 1 Separate set of Books Method
		18 jv3
		Problem 2 Separate set of Books Method
		19 jv4
		No Separate Set of Books Maintained
		jv5
		Problem 1 No Separate Set of Books Maintained
		21 jv6
		Problem 2 No Separate Set of Books Maintained
		22 jv7
		Memorandum Joint Venture A/c Method
		23 jv8
		Problem 1 Memorandum Joint Venture A/c Method
		24 jv9
		Insurance Claim Problem 1
		8 ic1
		Insurance Claim Problem 2
		9 ic2
		Insurance Claim Problem 3
		10 ic3
		Insurance Claim Problem 4
		11 ic4
		Insurance Claim for loss of Profit Part 1
		12 ic5
		Insurance Claim for loss of Profit Part 2
		13 ic6
		Insurance Claim for loss of Profit Problem 1
		14 ic7
		Insurance Claim for loss of Profit Problem 2
		15 ic8
	Chapter -3 Preparation of Financial Statements of Profit Oriented Organisations
		Introduction to Final Accounts of Sole Proprietors
		1 FASP1
		Introduction to Final Accounts of Non Manufacturing Entities
		2 FASP2
		Income Statement and Position Statement
		3 FASP3
		Preparation of Final Accounts - fundamental aspects
		4 FASP4
		Inter-relationship between two statements
		5 FASP5
		Matching Principle
		6 FASP6
		Exceptions to Matching Principle
		7 FASP7
		Trading Account
		8 FASP8
		Trading Account Items
		9 FASP9
		Closing entries in Trading Account
		10 FASP10
		Trading Account Case Study 1
		11 FASP11
		Trading Account Closing Entries Case Study 2
		12 FASP12
		Profit and Loss Account
		13 FASP13
		Treatment of Specific items
		14 FASP14
		Closing entries related to Profit and Loss account
		15 FASP15
		Profit and Loss Account Case Study 3
		16 FASP16
		Adjustments in Final Accounts
		17 FASP17
		Provision for Doubtful Debts Case Study 4
		18 FASP18
		Other Adjustments in Final Accounts
		19 FASP19
		Abnormal Loss of Inventory by accident or fire
		20 FASP20
		Goods Sent on Approval Basis
		21 FASP21
		Goods used other than for Sale
		22 FASP22
		Accounting Entry for Sales Tax
		23 FASP23
		Commission based on Profit
		24 FASP24
		Preparation of Final Accounts - Case Study 5
		25 FASP25
		Arrangements of Assets and Liabilities
		26 FASP26
		Classifications of Assets and Liabilities
		27 FASP27
		Preparation of Balance Sheet - Case Study 6
		28 FASP28
		Preparation of Revised P&L and Balance Sheet - Case Study 7
		FASP29
		Determination of Outstanding Salaries and related adjustments
		30 FASP30
		Opening Entry and Case Study
		31 FASP31
		Provisions and Reserves
		32 FASP32
		Provisions and Reserves Case Study 8
		33 FASP33
		Final Accounts of Manufacturing Entities - Introduction
		34 FASP34
		Manufacturing Cost
		35 FASP35
		Direct Manufacturing Expens
		36 FASP36
		Indirect Manufacturing Expenses
		37 FASP37
		By Products
		38 FASP38
		Structure of Manufacturing Account
		39 FASP39
		Manufacturing Account Case Study 8
		40 FASP40
		Manufacturing Account Case Study 9
		41 FASP41
	Chapter - 4 Preparation of Financial Statements of Not for Profit Organisations
		Introduction to Accounting for Non Profit Organisations
		1 NPO1
		Nature of Receipts and Payment Account
		2 NPO2
		Case 1 Receipts and Payment Account
		3 NPO3
		Income and Expenditure Account
		4 NPO4
		Main Sources of Income
		5 NPO5
		Difference between Receipts and Payments Account
		6 NPO6
		Preparation of Income and Expenditure Account from Receipts and Payments Account
		7 NPO7
		Case 2 Subscription Accounting in Income and Expenditure Account
		8 NPO8
		Case 3 Salaries Accounting in Income and Expenditure Account
		9 NPO9
		Accounting treatment of Donations
		10 NPO10
		Accounting treatment of Entrance and Admission Fees
		NPO11
		Accounting for Subscriptions
		12 NPO12
		Accounting for life members fees
		13 NPO13
		Case 4 Preparation of Income and Expenditure Account and Balance Sheet
		14 NPO14
		Case 5 Preparation of Income and Expenditure Account and Balance Sheet
		15 NPO15
		Case 6 Preparation of Receipts and Payment Account and Subscription Account
		NPO16
	Chapter - 5 Preparation of Financial Statements from Incomplete Records
		Introduction to Single Entry System
		936 cfa936
		Features of Single Entry System
		937 cfa937
		Types of Single Entry
		938 cfa938
		Methods of Capital Comparison
		939 cfa939
		Difference between Statement of Affairs and Balance Sheet
		940 cfa940
		Statement of Affairs & Profit Computation Case 1
		941 cfa941
		Statement of Affairs & Profit Computation Case 2
		942 cfa942
		Suppressed Income Case 3
		943 cfa943
	Chapter - 6 Partnership
		Partnership and Appropriation of Profits
		9 CFA9
		Fixed Capital and Fluctuating Capital
		10 CFA10
		Appropriation of Profits
		11 CFA11
		Fixed Capital and Fluctuating Capital Format
		12 CFA12
		Case 1 Fixed and Fluctuating Capital Method
		13 CFA13
		Difference between Fixed Capital and Fluctuating Capital Method
		14 CFA14
		Case 2 Fluctuating Capital Method
		15 CFA15
		Case 3 Fixed Capital Method
		CFA16
		Accounting Treatment for Interest on Capital
		17 CFA17
		Case 4 Interest on Capital
		18 CFA18
		Calculation of Interest on Drawings
		19 CFA19
		Case 1 Interest on Drawings
		20 CFA20
		Case 2 Comprehensive Case Study Interest on Drawings and other adjustments
		21 CFA21
		Case 3 Interest on Drawings uniformly at the end of every quarter
		22 CFA22
		Case 4 Interest on Drawings and Adjustment Entry
		CFA23
		Case 5 Adjustment for Wrong Distribution of Profits
		24 CFA24
		Guaranteed Partnership - Guarantee by One Partner
		25 CFA25
		Case 6 Guarantee by One Partner
		26 CFA26
		Guarantee given by Firm
		27 CFA27
		Case 7 Guarantee by Firm
		28 CFA28
		Case 8 Cross Guarantee
		29 CFA29
		Case 9 Guarantee by One Partner
		30 CFA30
		Case 10 Gurantee with retrospective effect
		31 CFA31
		Adjustments at the time of admission of new partner
		32 CFA32
		Adjustments regarding Profit Sharing Ratio and Case Study 11
		33 CFA33
		Adjustments regarding Profit Sharing Ratio and Case Study 12
		34 CFA34
		Sacrifice only by few Partners and New Profit Sharing Ratio Case Study 13
		35 CFA35
		Adjustment regarding Valuation of Assets and Liabilities - Revaluation Method
		36 CFA36
		Adjustment regarding Valuation of Assets and Liabilities - Memorandum Revaluation Method
		37 CFA37
		Goodwill
		38 CFA38
		Various Scenarios for Accounting treatment of Goodwill
		39 CFA39
		Valuation methods of Inherent Goodwill
		40 CFA40
		Average Profits Method
		41 CFA41
		Super Profits Method
		42 CFA42
		Capitalisation of Profits Method
		43 CFA43
		Annuity Method
		44 CFA44
		Valuation of Goodwill Case Study 14
		45 CFA45
		Valuation of Goodwill Super Profit Method Case Study 15
		46 CFA46
		New Partner cannot pay premium and Goodwill account is raised Case 16
		47 CFA47
		New Partner pays for Goodwill but Goodwill appearing in Balance Sheet in Full Value Case 17
		48 CFA48
		Premium for Goodwill Paid Privately Case 18
		49 CFA49
		Premium for Goodwill in True Sense
		50 CFA50
		Adjustment for Accumulated Profits Losses
		51 CFA51
		Adjustment Regarding Capital
		52 CFA52
		Case 19 Adjustment Regarding Capital
		53 CFA53
		Case 20 Adjustment Regarding Capital
		54 CFA54
		Case 21 Adjustment Regarding Capital
		55 CFA55
		Case 22 Adjustment Regarding Capital using Memorandum Revaluation Ac
		56 CFA56
		Case 23 Adjustment Regarding Capital
		57 CFA57
		Retirement of Partner
		58 CFA58
		Case 24 Retirement of Partner
		59 CFA59
		Rights to Share of Profit after Retirement
		60 CFA60
		Case 25 Right to Share of Profit after Retirement
		61 CFA61
		Case 26 Right to Share of Profit after Retirement
		CFA62
		Death of Partner and Accounting Implications
		63 CFA63
		Accounting treatment for Joint Life Policy
		64 CFA64
		Case 27 Accounting treatment for JLP
		65 CFA65
		Dissolution of Partnership Firm
		66 CFA66
		Settlement of Accounts on Dissolution
		67 CFA67
		Realisation of Assets and Liabilities
		68 CFA68
		Settlement of Dues of the Partners
		69 CFA69
		Case 28 Settlement of Dues to the Partners
		70 CFA70
		Case 29 Settlement of Dues to the Partners
		71 CFA71
		Insolvency of Partner
		72 CFA72
		Highest Relative Capital Method
		794 cfa794
		Case 1 Highest Relative Capital Method
		795 cfa795
		Case 2 Highest Relative Capital Method
		769 cfa769
		Case 3 Highest Relative Capital Method
		797 cfa797
	Chapter - 7 Self Balancing Ledger
		Introduction to Self Balancing Ledger System
		4 sb4
		Self Balancing Ledger Problem 1
		1 sb1
		Self Balancing Ledger Problem 2
		2 sb2
		Self Balancing Ledger Problem 3
		3 sb3
		Contra Transactions
		5 sb5
		Entries to be Passed in Credit purchase
		6 sb6
		Self Balancing Ledger Problem 4
		7 sb7
		Transfer entries
		8 sb8
		self Balancing Ledger Problem 5
		9 sb9
		self Balancing Ledger Problem 6
		10 sb10
		self Balancing Ledger Problem 7
		11 sb11
	Chapter 8 - Royalties
		What is Royalty
		3 RA3
		What is Minimum Rent Dead Rent in Royalty
		4 RA4
		Short workings Excess Workings and Ground Rent
		5 RA5
		Recoupment of Shortworkings
		6 RA6
		Accounting treatment of Shortworkings
		8 RA8
		Accounting entries in the books of lessee licencee
		7 RA7
		Case Study 1 - Royalty Account - with Shortworking Adjustments
		1 RA1
		Case Study 2 - Royalty Account -with Shortworking Adjustments
		2 RA2
	Chapter - 9 Hire Purchase and Installment System
		Hire Purchase and Installment sale
		1 hp1
		situation I - When Rate of Interest, Cash Price & Interest given
		2 hp2
		Situation II-When Rate of Int. & Inst. given but cash price not given
		3 hp3
		Situation III-When only Inst. are given but cash price & rate of Int. not given
		4 hp4
		Situation IV-Ref. to annuity table,rate of Int.&inst. given but not cash price
		5 hp5
		Accounting Treatment in Hire Purchaser Books
		6 hp6
		Accounting effect of HP default and Repossession
		7 hp7
		Case Study - Hire Purchase Default and Repossession
		8 hp8
		Case Study - Hire Purchase Default and Partial Repossession
		9 hp9
	Chapter 10 -Branch and Departmental Accounts
		Introduction to Branch Accounts
		IBA and Promo
		Dependent Branches and Features
		1 DBF
		Accounting for Dependent Branches
		2
		Debtors system in branch accounts
		2461
		Accounting Entries Debtors System
		4 AEDS
		Dependent Branches Problem 1
		5 DBP1
		Dependent Branches Problem 2
		6 DBP2
		Dependent Branches Problem 3
		8 DBP3
		Dependent Branches Problem 4
		9 DBP4
		Dependent Branches Problem 5
		10 DBP5
		Goods invoiced at SP to Branches & Its Accounting Aspects
		11 GISPAA
		Dependent Branches Problem 6 (invoice @ SP)
		12 DBP6
		Dependent Branches Problem 7 (invoice @ SP)
		13 DBP7
		Dependent Branches Problem 8 (invoice @ SP)
		14 DBP8
		Case Study Branch Account Gross Profit
		805 cfa805 illus9 8.23
		Stock and Debtors system
		15 SDS
		Problem 9 Stock and Debtors System
		SDS9
		Problem 10 Stock and Debtors System
		17 SDS10
		Problem 11 stock and Debtors System
		18 SDS11
		Final Accounts Method
		19 fam
		Problem 12 Branch Trading & P&L A/c (cost)
		20 famp1
		Problem 13 Branch Trading A/c (Invoice Price)
		21 famp2
		Problem 14 Branch Trading P&L A/c (Invoice Price)
		22 famp3
		Case Study Debtors method and Final Accounts
		807 cfa807 illu11pm 8.26
		Problem 15 on stock and Debtors system
		23 PSDS
		Problem 16 Stock and Debtors System
		24 PSDS16
		Case Study Stock & Debtors Method
		806 cfa806 illus10 sm 8.24
		Whole Sale Branch system
		25 wsbs
		Problem 17 Whole Sale Branch system
		26 P17WSBS
		Problem 18 Whole Sale Branch system
		27 p18wsbs
		Problem 19 Whole Sale Branch system
		28 P19WSBS
		Independent Branches Introduction
		29 ibi
		Independent Branches Accounting Entry Part 1
		30 ibi1
		Independent Branches Accounting Entry Part 2
		31 ibi2
		Independent Branches Problem 20
		32 ibi4
		Independent Branches Problem 21
		33 ibi5
		Independent Branches Problem 22
		34 ibi6
		Independent Branches Problem 23
		35 ibi7
		Incorporation of Branch Trial Balance
		36 ibt
		Incorporation of Branch Trial Balance Problem 24
		37 ibt2
		How to Close Books of Branches
		38 ibt3
		Closure of Branch books Problem 25
		ibt4
		Closure of Branch books Problem 26
		40 ibt5
		Closure of Branch books Problem 27
		41 ibt6
		Integral and Non Integral Foregin Branch
		808 cfa808
		Indicators of Non Integral Foreign Operation
		809 cfa809
		Techniques for Foreign Currency Translation Integral Foreign Operation
		810 cfa810
		Techniques for Foreign Currency Translation Non Integral Foreign Operation
		2464
		Case 1 Integral Foreign Operation Trial Balance
		812 cfa812
		Case 2 Integral Foreign Operation P&L and Balance Sheet
		813 cfa813
		Departmental Accounts Introduction
		2465
		Apportionment of Expenses
		43 da2
		Departmental Accounts Problem 1
		44 da3
		Departmental Accounts Problem 2
		45 da4
		Inter Departmental Transfers
		46 da5
		Inter Departmental Transfers Problem 3
		47 da6
		Inter Departmental Transfers Problem 4
		48 da7
		Inter Departmental Transfers Problem 5
		49 da8
		Inter Departmental Transfers Problem 6
		50 da9
		Departmental Accounts Problem 7
		10 DPA10
		Departmental Accounts Problem 8
		DPA11
		Departmental Accounts Problem 9
		12 DPA12
		Case Study Departmental Trading and P&L Account
		814 cfa814
		Case Study Departmental Trading and P&L Account (with Stock Adjustment and Profi
		815 cfa815
	Chapter 11 - Computerised Accounting System
		Introduction to Computerised Accounting System
		671 cfa671
		Significance of Computerised Accounting System'
		672 cfa672
		Codification and Grouping of Accounts
		673 cfa673
		Maintaining the Hierarchy of Ledgers
		674 cfa674
		Accounting Packages
		675 cfa675
		Spread sheet Advantages and Disadvantages
		676 cfa676
		Prepackaged Accounting Softwares
		677 cfa677
		Advantages and Disadvantages of Prepackaged Accounting Software
		678 cfa678
		Consideration for selection of Pre-packaged Accounting Software
		679 cfa679
	Chapter 12 - Accounting Standards
		Introduction to AS 1 Disclosure of Accounting Policies
		1268 cfa1268
		Fundamental Accounting Assumptions
		1269 cfa1269
		Accounting Policies
		1270 cfa1270
		Going Concern Assumption Case Study
		1271 cfa1271
		AS 2 Introduction
		1293 cfa1293
		Items excluded from scope of AS 2
		1294 cfa1294
		Types of Inventory
		1295 cfa1295
		Inventory cost ascertainment
		1296 cfa1296
		Valuation of Inventory
		1297 cfa1297
		Measurement of Inventory
		1298 cfa1298
		Cost of Inventory
		1299 cfa1299
		Joint Products or Byproducts
		1300 cfa1300
		Cost Formula
		1301 cfa1301
		Other Techniques of Cost Measurement
		1302 cfa1302
		Net Realisable Value
		1303 cfa1303
		Disclosure Requirements
		1304 cfa1304
		Value of Inventory Case Study
		1272 cfa1272
		Treatment of Fixed Overheads Case Study
		1273 cfa1273
		Computation of Cost of Inventory Case Study
		1274 cfa1274
		Valuation of Inventory Net Realiable Value Item by Item Basis Case Study
		1275 cfa1275
		Treatment of Normal and Abnormal Loss and Valuation of Inventory Case Study
		1276 cfa1276
		Treatment of Production Overheads in Valuation of Inventory Case Study
		1277 cfa1277
		Construction Contract and its Type
		1 coc1

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Financial Accounting (Paper 5 - CMA Inter) 12 (Month)

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