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Module 5 Lease Accounting · Paper 6 Financial Accounting | CA CMA CS Hub

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Intermediate
Financial Accounting
Lease Accounting

Module 5E: Lease, Branch and Departmental Accounts etc.

Module 5 Lease Accounting

Paper 6 Financial Accounting · CMA · Intermediate · Entry 24 of 30

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Module 5 of 30 syllabus entries

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PreviousAccounting of Limited Liability Partnership NextModule 6 Branch (including Foreign Branch) and Departmental Accounts

All 30 entries in Paper 6

A: Accounting Fundamentals

Accounting Fundamentals8 chapters

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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 Rectifications

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 AccountingYou are here
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