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Adjustments and Rectifications · Paper 6 Financial Accounting | CA CMA CS Hub

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CMA
Intermediate
Financial Accounting
Accounting Fundamentals
Adjustments and Rectifications

8

Adjustments and Rectifications

Paper 6 Financial Accounting · CMA · Intermediate · Entry 9 of 30

Syllabus edition being verified

The chapter structure below is taken from the official Paper 6 syllabus page. We are confirming which edition of the syllabus it belongs to, so the list of study materials for this paper will be completed once that is settled. The chapter list itself is unaffected.

Sits under Module 1 Accounting Fundamentals in the official syllabus

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PreviousTrial Balance (Preparation and Scrutiny)NextModule 2 Bills of Exchange, Consignment, Joint Venture

All 30 entries in Paper 6

A: Accounting Fundamentals

Accounting Fundamentals8 chapters

This entry is transcribed from “CMA Syllabus 2022” (CMA Syllabus 2022). View the source →

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Accounting Cycle – Charts of Accounts and Codification Structure, Analysis of Transaction – Accounting Equation, Double Entry System, Books of Original Entry, Subsidiary Books and Finalisation of Accounts

5Journal (Day Books and Journal Proper - Opening Entries, Transfer Entries, Closing Entries, Adjustment entries, Rectification entries), Ledger

6Cash Book, Bank Book, Bank Reconciliation Statement

7Trial Balance (Preparation and Scrutiny)

8Adjustments and RectificationsYou are here

B: Accounting for Special Transactions

Bills of Exchange, Consignment, Joint Venture

C: Preparation of Financial Statements

Preparation of Final Accounts of Commercial Organisations, Not-for-Profit Organisations and from Incomplete Records3 chapters

D: Partnership Accounts

Partnership Accounts8 chapters

E: Lease, Branch and Departmental Accounts etc.

Lease Accounting
Branch (including Foreign Branch) and Departmental Accounts
Insurance Claim for Loss of Stock and Loss of Profit
Hire Purchase and Installment Sale Transactions

F: Accounting Standards

Accounting Standards2 chapters
- Introduction to Accounting Standards
- Specified Accounting Standards with Comparative Provisions under Ind AS