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Financial Accounting

Paper 6100 marks9 chapters

CMA Syllabus 2022Official source (ICMAI)

Section A: Accounting Fundamentals (15%)

  1. Accounting Fundamentals10 topics15 marks

Section B: Accounting for Special Transactions (10%)

  1. Bills of Exchange, Consignment, Joint Venture10 marks

Section C: Preparation of Financial Statements (20%)

  1. Preparation of Final Accounts of Commercial Organisations, Not-for-Profit Organisations and from Incomplete Records6 topics20 marks

Section D: Partnership Accounting (20%)

  1. Partnership Accounting8 topics20 marks

Section E: Lease, Branch and Departmental Accounts etc. (15%)

  1. Lease Accounting3.8 marks
  2. Branch (including Foreign Branch) and Departmental Accounts3.8 marks
  3. Insurance Claim for Loss of Stock and Loss of Profit3.8 marks
  4. Hire Purchase and Installment Sale Transactions3.8 marks

Section F: Accounting Standards (20%)

  1. Accounting Standards9 topics20 marks
Track Financial Accounting