INFORMATION OF THE PRODUCT

CMA Inter Group 1 All 4 Papers (2016 Syllabus)

About Inter Group 1 All 4 Papers:

Subjects, Faculty, and Total Number of Video Hours

Financial Accounting – The subject is taught by CA Santosh Kumar and includes a 120 Hr Video.
Law and Ethics – The subject is taught by CS Aman Gupta and includes a 110 Hr Video.
Direct Taxation - The subject is taught by Prof. Saurabh Bansal and includes a 110 Hr Video.
Cost Accounting – The subject is taught by CMA Chander Dureja and includes a 99 Hr Video.

Syllabus:

As per the ICMAI, all four subjects include the following curriculum

1. Financial Accounting:

Section A: Accounting – Basics (25 Marks)
Section B: Preparation of Financial Statements (40 Marks)
Section C: Self Balancing Ledgers, Royalties, Hire Purchase & Instalment System, Branch & Departmental Accounts (20 Marks)
Section D: Accounting in Computerized Environment and Accounting Standards (15 Marks)

2. Law and Ethics:

Section A: Commercial Laws – 30%
Section B: Industrial Laws – 25%
Section C: Corporate Laws – 35%
Section D: Ethics – 10%

3. Direct Taxation

Section A: Income Tax Act Basics (10%)

Introduction to Income Tax Act, 1961
Income which does not form part of Total Income (Section 10, 11 to 13A)

Section – B: Heads of Income and Computation of Total Income and Tax Liability (70%)

Heads of Income and Computation of Total Income under various heads.
Clubbing Provisions set off and Carry forward of Losses, Deductions
Assessment of Income and tax liability of different persons

Section– C: Tax Management, Administrative Procedures and ICDS (20%)

TDS, TCS, and Advance Tax
Administrative Procedures
ICDS

4. Cost Accounting:

Section - A: Introduction to Cost Accounting (40 Marks)

Cost Ascertainment – Elements of Cost
Cost Accounting Standards
Cost Bookkeeping

Section - B: Methods of Costing (30 Marks)

Job Costing
Batch Costing
Contract Costing
Process Costing – Normal and abnormal losses, equivalent production, Joint, and By-Products.
Operating Costing or Service Costing – Transport, Hotel, and Hospital

Section - C: Cost Accounting Techniques (30 Marks)

Cost Ascertainment – Elements of Cost
Cost Accounting Standards
Cost Bookkeeping

Why take Pen Drive video Classes from CD Classes?

Our Pen Drive video classes are one of the best in the country due to the following reasons:

Up-to-Date Syllabus: Our study material for CMA is at par with the current CMA Guidelines. Moreover, the past question papers are also kept in mind while preparing the curriculum.

Teaching Faculty: The faculty teaching the CMA subjects is highly professional and have both extensive knowledge and experience when it comes to teaching challenging subjects.

Previous Results: The past results and records for our students were excellent. Most of the students who took our Pen Drive video classes have cleared the paper in one go. Moreover, our overall feedback is outstanding.