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CAKART CMA Intermediate Paper 5:- Financial Accounting by by M K Jain

CMA Intermediate Paper 5:- Financial Accounting by by M K Jain

A Complete video lecture on CMA Intermediate Paper 5:- Financial Accounting by by M K Jain

Overview of CMA Intermediate Paper 5:- Financial Accounting by by M K Jain

A Complete video lecture on CMA Intermediate Paper 5:- Financial Accounting by by M K Jain

Table of contents

1. Generally Accepted Accounting Principles & Accounting Systems
2. Accounting Process
3. Accounting Standards
4. Reconciliation Statements
5. Preparation of Accounts
6. Accounting for Depreciation, Depletion, Amortization and Impairment of Assets
7. Preparation of Financial Statements,
1. Manufacturing Account,
2. Trading Account,
3. Profit and Loss Account and
Accounting treatment of bad debts, Reserve for bad and doubtful debts, Provision for discount on debtors and provision for discount on creditors.
4. Balance-Sheet
8. Final Accounts for Not-for-Profit organizations :
1. Preparation of Receipts and Payments Account
2. Preparation of Income and Expenditure Account
3. Balance Sheet
9. Final Accounts Under single entry system including
1. Conversion of single entry into double entry system.
2. Concept of single entry system, conversion of single entry system into double entry system of accounting.
3. Application of accounting ratios for preparation of accounts under single entry system.
10. Preparation of Cash Flow Statement (AS – 3)
11. Partnership Accounts
1. Fundamental,
2. Admission,
3. Retirement,
4. Death,
5. Dissolution,
6. Amalgamation,
7. Conversion and
8. Sale to a Company.
12. Branch Accounts
13. Departmental Accounts
14. Royalty
15. Hire-Purchase
16. Control of Accounting Systems
17. Self-Balancing Ledgers and Sectional Balancing Ledgers
18. Accounting in Service Sectors
1. Revenue Recognition (AS-9)
2. Construction Companies (AS 7), Project Accounting
3. Service sectors such as Software, ITES, Telecommunication, Entertainment, Hospital, Educational Institutions
19. Bills of Exchange,
20. Consignment,
21. Joint venture,
22. Sale of goods on approval or return basis,
23. Account Current
24. Investment Accounts (AS – 2, 13)
25. Insurance Claim ( Loss of Stock and Loss of profit)
26. Accounting for Banking.
27. Electricity.
28. Insurance Companies.

About faculty of CMA Intermediate Paper 5:- Financial Accounting by by M K Jain

CA M K Jain
· An Expert on Financial Reproting and Accounting Standards i.e. Accounts, Strategic Financial Management. · Was awarded National Talent Search Scholarship by N.C.E.R.T. in the year 1984. · Stood 32nd in All India Senior Secondary Schools Examination held in 1984. · Was awarded Kulpati’s Gold Medal for Commerce for topping Commerce Group in the year 1984. · Got 9th position in the B.Com(hons.) Examination held in 1987 by University of Delhi. · Ranked 31st in the All India Merit list of the Intermediate Examination of the Institute of Chartered Accountants of India held in 1992. · Again topped the Northern India in the Final Examination of the Institute of Chartered Accounts of India held in 1994 having the all India Rank as 17th. · Topped Northern India and was placed 14th in the All India Merit List of the intermediate Examination of the institute of Cost and Works Accounts of India held in 1987. · Topped Northern India in the Final Examination of Institute of Cost and Works Accountants of India held in 1989 and was placed at 17th Rank in the All India Merit list. · Did B.Com(H) from Shri Ram College of Commerce and Scored highest marks iln Economics, Costing in B.Com(H). · Scored highest marks in M.Com in Economics in the year 1988 from Delhi School of Economics. · Visiting Faculty for Graduation and Post-Graduation Courses of various prestigious colleges and Universities including Oberoi School of learning and Development, Faculty of Management Studies Jamia Hamdard, Appejay School of Management and information Technology, Institute of Chartered Accountants of India etc.

About institute

MICE Career Makers Private Limited, New Delhi
MICE Career Makers Private Limited. MICE – Matchless Institute of Commerce & Competitive Exams was established in 1988 under the excellent leadership of CA M.K.Jain (Manoj K Jain) and CA Padma Jain. One of the oldest institutes in the Rohini - Pitampura/North Delhi area now conducting Classes at PITAMPURA, MUNIRKA, SAROJINI NAGAR, GURGAON. ‘MICE - The Career Makers’ became a household name amongst students pursuing Commerce education and Competitve exams. In the Year 1995, MICE Career Makers (P) Ltd. was incorporated to further the cause of education. Numerous students were joining MICE for various courses. There was spurt in the commerce related courses also. Therefore, in the larger interest of its students, The institute took a decision to focus completely on commerce education. MICE thus became the Matchless Institute of Commerce Education. It has since been known for the excellent coaching and guidance it has imparted to numerous students pursuing commerce courses who went on to become successful CA/CWA/CS and are today working in big companies. MICE boasts of an excellent faculty. Both CA M.K.Jain and CA Padma Jain are dedicated to the cause of education. Education is not just a profession for them but a calling. CA M.K.Jain (Manoj K Jain) provides specialized education in practical subjects i.e. Accounts, Costing and Financial Management. Under his excellent guidance students not only gain thorough understanding of the subjects but can also comprehend their interrelationship and practical usage. CA Padma Jain is an authority in Law related subjects i.e. Business Law, Company Law, Tax Law and Auditing. Her in depth knowledge can be seen in the manner in which she correlates the three subjects. She uses discussion as a tool for teaching so that students are able to retain the knowledge imparted to them.

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