📘 Fundamentals of Accounting & Cost Accounting | CMA Foundation | 3rd Edition (2025)
✒️ Authored by CA. Tarun Agarwal, this exam-focused guide is meticulously designed for CMA Foundation aspirants appearing in Dec. 2025/June 2026, covering Accounting & Cost Accounting in line with the latest ICMAI syllabus.

🔍 Key Features:

✅ Fully Aligned with ICMAI's Updated Curriculum
✅ Solved Past Exam Papers up to June 2025
✅ 1100+ MCQs for drill-based learning
✅ Practice Questions at the End of Each Chapter to ensure mastery of concepts
✅ Descriptive Questions Converted into MCQs based on the latest exam pattern
✅ Point-wise & Structured Answers for faster revision and better understanding
✅ Tabular Summaries at chapter start to simplify core concepts
✅ Marks Distribution Analysis (June 2023 Onwards) for strategic prep
✅ Module-wise Comparison with ICMAI Study Material to help bridge any content gaps

📚 Coverage at a Glance:

📖 Accounting Fundamentals

• Accounting Frameworks & Organisation Forms

• Accounting Principles, Concepts & Conventions

• Capital vs. Revenue Transactions

• Complete Accounting Cycle – Journal, Ledger, Trial Balance

• Cashbook, BRS, Adjustments & Error Rectification

• Depreciation & Bad Debts Provisions

• Special Transactions – Consignment, Joint Ventures, Bills of Exchange

• Final Accounts Preparation

  • Sole Proprietorship

  • Not-for-Profit Organisations

📊 Fundamentals of Cost Accounting

• Concept & Scope of Cost Accounting

• Link with Financial Accounting & Business Decision-Making

• Key Terms – Cost, Cost Centre, Cost Unit, Cost Drivers

• Cost Classification

• Preparation of Cost Sheet & Profit Statement

🎯 Ideal for aspirants who want a concept-driven, exam-oriented, and MCQ-intensive preparation tool for excelling in the CMA Foundation exams.