Shuchita Solved Scanner CMA Foundation Paper 2 Fundamentals of Financial and Cost Accounting June 26 Exam

Scanner CMA Foundation Financial and Cost Accounting June 26 Exam

Scanner CMA Foundation Financial and Cost Accounting June 26 Exam

Smarter than a question bank—this Scanner shows what to study and where to focus with ICMAI -aligned content, trend insights, and fully updated solutions.

 Key Highlights

1. Covers ICMAI content (Solved Qs from past 20 exams till latest attempt)
2. Topic- & Chapter-wise breakdown (mapped to ICMAI study material)
3. Updated solutions with latest amendments
4. Chapter star ratings for focused prep
5. Unique trend tools:
   Chapter-wise marks graph
   • Compulsory question tracker
   • Paper trend analysis (last 5 exams)
6. Question-type classification:  • Objective Questions • Short Notes • Distinguish Between • Descriptive Questions • Practical Questions
7. Revision-friendly layout with progress tracker & QR codes for bonus content

Content of the book is as follows –

Section A: Fundamentals of Financial Accounting

Module 1: Accounting Fundamentals

• Understanding of Four Frameworks of Accounting and Forms of Organisation
• Accounting Principles, Concepts and Conventions Capital and Revenue Transactions
• Accounting Cycle Journal and Ledger
• Cashbook and Bank Reconciliation Statement
• Trial Balance
• Adjustment Entries and Rectification of Errors
• Depreciation
• Accounting Treatment of Bad Debts and Provision for Doubtful Debts

Module 2: Accounting for Special Transactions

• Consignment
• Joint Venture
• Bills of Exchange

Module 3: Preparation of Final Accounts

• Preparation of Financial Statements of Sole Proprietorship
• Preparation of Financial Statements of a Not-For-Profit Organisation

Section B: Fundamentals of Cost Accounting

Module 4: Fundamentals of Cost Accounting

• Meaning, Definition, Significance of Cost Accounting, its Relationship with Financial Accounting
• Application of Cost Accounting for Business Decisions
• Definition of Cost. Cost Centre, Cost Unit and Cost Drivers
• Classification of Costs
• Ascertainment of Cost and Preparation of Statement of Cost and Profit (Cost Sheet)