CertifiedCMA foundation students, they will learn subjects like Fundamentals of Financial Accounting and costing, Business Laws and Communication, Business Economics and Management & Business Mathematics and Statistics
Under Finacial Accounting and Costing,students will learn the basics of accounting like identification of debits and credits in accounts, accounting equation under modern concept of identifying debit and credit, journalising of transactions, posting of those journals to ledger, balancing of ledger, preparation of trial balance, preparation of final acconts consiting of trading , profit and loss account and balance sheet, cash book writing, bank reconciliation statement, day books, adjustment entries and rectification of errors , special accot heads like consignment , joint venture and bill of exchange can be learnt from this class, they will able to learn the basics of costing like what is cost accounting and what are its purpose and objectives and what its difference with financial accounting, preparation of cost sheet , definition of cost , classification of costs, direct and indirect expenses, material accounting , control of material, control of labour cost, different methods of payment of wages including bonus plans , overhed cost control allocation and apportionment of overhead cost, primary distibution and secondary distribution, redistribution of servicedept costs to production dept, repeated distribution methods
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