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FUNDAMENTALS OF ACCOUNTING STUDY NOTES - …

FOUNDATIONSTUDY NOTESFOUNDATION : PAPER -2 FUNDAMENTALS OF ACCOUNTINGThe Institute of Cost Accountants of IndiaCMA Bhawan, 12, Sudder Street, Kolkata - 700 016 SYLLABUS - 2016 First Edition : August 2016 Reprint : April 2017 Reprint : January 2018 Published by :Directorate of StudiesThe Institute of Cost Accountants of India (ICAI)CMA Bhawan, 12, Sudder Street, Kolkata - 700 at :Mega Calibre Enterprises Pvt. Action Area 3,New Town, Rajarhat,Kolkata 700 of these STUDY NOTES is reserved by the Institute of Cost Accountants of India and prior permission from the Institute is necessary for reproduction of the whole or any part - 2016 PAPER 2: FUNDAMENTALS OF ACCOUNTING (FOA)Syllabus StructureAFundamentals of Financial Accounting80%BFundamentals of Cost Accounting20%ASSESSMENT STRATEGYT here will be written examination paper of three hoursOBJECTIVESTo gain comprehensive understanding of all aspects relating to financial statements, principles, procedures of ACCOUNTING and their application to different practical situationsLearning AimsThe syllabus aims to test the student s ability to: Understand and explain the conceptual framework of ACCOUNTING Prepare ACCOUNTING for various entiti

FUNDAMENTALS OF ACCOUNTING The Institute of Cost Accountants of India CMA Bhawan, 12, Sudder Street, Kolkata - 700 016 SYLLABUS - 2016. First Edition : August 2016 ... ‘Profit/loss’ is a core accounting measurement. It is measured by preparing profit and loss account for a

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