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CMA Foundation New Curriculum 2016
| P1 | Principles of Economics & Management |
| P2 | Basics of Accounting |
| P3 | Principles of Laws and Ethics |
| P4 | Basics of Organization Mathematics & Data |
Paper 1: Basics of Economics & Management
| Contents | Weightage |
| Area A: Basics of Economics | |
| 1. Basic principles of Economics | 25% |
| 2. Kinds of Market | 25% |
| 3. Cash and Banking | 10% |
| Section B: Basics of Management | |
| 4. Management Process | 40% |
Section A: Basics of Economics [50 Marks]
1. Basic Ideas of Economics– Micro & Macro Economics
- ( a) The Fundamentals of Economics
- ( b) Utility, Wealth, Production
- ( c) Theory of Demand (meaning, determinants of demand, law of demand, elasticity of demandprice, income and cross elasticity) and Supply (significance, determinants, law of supply and elasticity of supply)
- ( d) Stability
- ( e) Theory of Production (significance, factors, laws of production- law of variable proportion, laws of returns to scale)
- ( f) Expense of Production (concept of costs, short-run and long-run costs, typical and minimal costs, total, repaired and variable costs)
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2. Forms of Market
- Pricing methods in different forms of markets
3. Cash and Banking
- ( a) Definition of Cash, Types, Functions and Functions
- ( b) Meaning, functions, utility, concepts of Banking
- ( c) Industrial Banks, Central Bank
- ( d) Measures of credit control and Money Market
Area B: Fundamentals of Management [50 Marks]
4 Management Process
- ( a) Intro, preparation, arranging, staffing, leading, control, interaction, co-ordination
- ( b) Concept of Power, Authority, Delegation of Authority, Responsibility, Accountability
- ( c) Leadership & Inspiration– Idea & Theories
- ( d) Decision-making– kinds of decisions, decision-making process.
Paper– 2: Basics of Accounting
| Contents | Weightage |
| Area A: Principles of Financial Accounting | |
| 1. Accounting Basics | 35% |
| 2. Accounting for Special Transactions | 20% |
| 3. Preparation of Last Accounts | 25% |
| Area B: Fundamentals of Expense Accounting | |
| 4. Fundamentals of Expense Accounting | 20% |
Area A: Fundamentals of Financial Accounting [80 Marks]
Accounting Basics
- Accounting Concepts, Principles and Conventions
- Capital and Earnings deals– capital and income expenditures, capital and profits invoices
- Double entry system, Books of prime entry, Subsidiary Books, Money Book
- Journal, Ledger, Trial Balance
- Devaluation– Techniques (Straight Line and Diminishing Balance methods only)
- Rectification of Mistakes
- Opening entries, Transfer entries, Adjustment entries, Closing entries
- Bank Reconciliation Statements
Accounting for Special Transactions
- Expenses of Exchange (excluding lodging expense, insolvency)
- Consignment (expense rate, billing rate, commission & appraisal of stock)
- Joint Endeavor
Preparation of Last Accounts:
- Of a Profit making issue (for sole proprietorship concern only)
- Accounting treatment of bad debts, reserve for bad and uncertain financial obligations, provision for discount rate on debtors and provision for discount rate on lenders.
- Preparation of Trading Account, Earnings & Loss Account and Balance Sheet.
- Of a Not-for- Earnings making concern
- Preparation of Invoices and Payments Account
- Preparation of Earnings and Expenditure Account
Section B: Principles of Cost Accounting [20 Marks]
Basics of Cost Accounting
- Significance, Meaning, Significance of Cost Accounting, its relationship with Financial Accounting & Management Accounting.
- Classification of Expenses
- Format of Expense Sheet
Paper 3– Fundamentals of Laws and Ethics
| CONTENTS | Weightage | |||||||||||||||||||||||
| Area A: Fundamentals of Commercial Laws | ||||||||||||||||||||||||
| 1. Negotiable Instruments Act, 1881 | 10% | |||||||||||||||||||||||
| Section B: Principles of Ethics | ||||||||||||||||||||||||
4.
Area A: Principles of Commercial and Industrial Laws1 Indian Contracts Act, 1872
2 Sale of Goods Act, 1930
3 Negotiable Instruments Act, 1881
Area B: Fundamentals of PrinciplesPrinciples and Company
Paper 4: Principles of Service Mathematics & Stats
Area A: Fundamentals of Company Mathematics [40 Marks]Arithmetic
Algebra
Area B: Fundamentals of Service Statistics [60 Marks]Statistical Representation of Data
Steps of Central Propensity and Dispersion
Connection and Regression
Likelihood
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