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CMA Final Complete
Complete CMA Final preparation pathway.
₹14,999 · full-course fee · 18 months access
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Programme video
CMA Final Complete — programme introduction
Meet the programme, its learning focus and the next admission step in a concise introduction created for prospective students.
CMA Foundation · Paper 2 · English · 5:42
Understanding the Accounting Equation — Lesson 1
Follow assets, liabilities and owner’s equity through eight business transactions, then work through two practice examples.
An introductory accounting lesson shared across the CMA Foundation, Intermediate and Final programme pages. It teaches the accounting equation. Review your selected programme for its wider curriculum and available lessons.
Jump to a chapter (36)
Use the worked examples below to review the accounting equation, each transaction and the practice answers.
Review the worked example and practice answers
Assets = Liabilities + Owner’s equity
The business is separate from its owner. This simplified sole-proprietor example ignores taxes, depreciation and interest. Owner’s equity includes contributions, profit or loss and drawings; it is not limited to the original investment.
| Transaction | Assets | Liabilities | Owner’s equity |
|---|---|---|---|
| 1. Owner contributes ₹1,00,000 cash | ₹1,00,000 | ₹0 | ₹1,00,000 |
| 2. Equipment bought for ₹30,000 cash | ₹1,00,000 | ₹0 | ₹1,00,000 |
| 3. Inventory bought on credit for ₹20,000 | ₹1,20,000 | ₹20,000 | ₹1,00,000 |
| 4. Bank loan of ₹40,000 received | ₹1,60,000 | ₹60,000 | ₹1,00,000 |
| 5. Supplier paid ₹10,000 | ₹1,50,000 | ₹50,000 | ₹1,00,000 |
| 6. Goods costing ₹10,000 sold for ₹18,000 cash | ₹1,58,000 | ₹50,000 | ₹1,08,000 |
| 7. Rent of ₹5,000 paid | ₹1,53,000 | ₹50,000 | ₹1,03,000 |
| 8. Owner withdraws ₹3,000 for personal use | ₹1,50,000 | ₹50,000 | ₹1,00,000 |
Reconcile the final balances
Cash ₹1,10,000 + equipment ₹30,000 + inventory ₹10,000 = assets ₹1,50,000.
Supplier payable ₹10,000 + bank loan ₹40,000 = liabilities ₹50,000.
Sales ₹18,000 − cost of goods sold ₹10,000 − rent ₹5,000 = net profit ₹3,000.
Contribution ₹1,00,000 + profit ₹3,000 − drawings ₹3,000 = closing equity ₹1,00,000.
₹1,50,000 = ₹50,000 + ₹1,00,000
Independent practice examples
1. Assets are ₹80,000 and liabilities are ₹25,000. Owner’s equity = ₹80,000 − ₹25,000 = ₹55,000.
2. That business buys ₹5,000 of inventory on credit. Assets become ₹85,000, liabilities become ₹30,000 and equity remains ₹55,000.
₹85,000 = ₹30,000 + ₹55,000
Borrowing is not revenue. Drawings and supplier repayments are not expenses. A cash movement alone does not determine profit.
Continue with your CMA programme
Explore CMA Final Complete, including its curriculum, full-course fee and access period.
Suggested study duration
6-8 months
LMS access
18 months course access
Delivery
Online classes + revision
Payment availability
Check current checkout optionsPayment is confirmed only after bank verification.
Review the published learning format and access period before enrolling. Checkout shows current payment availability; a pending attempt is not confirmation of payment or course access.
Reading material available in the LMS
Check the published readings before you enrol. Full lesson text is available in the protected LMS through your eligible trial or course access.
View published modules and readings
27 published readings across 5 modules.
1. Programme Reader (7 readings)
- Target Costing, Value Engineering and Life-Cycle Costing
- Activity-Based Costing and Activity-Based Management
- Throughput Accounting and the Theory of Constraints
- Planning and Operational Variances
- Learning Curve Theory: Estimating Labour Time and Pricing Repeat Orders
- Revision: Choosing and Combining Strategic Cost Management Techniques
- Linear Programming for Product-Mix Decisions and Shadow Prices
2. Detailed Unit & Chapter Notes (8 readings)
- Capital Budgeting under Risk: Sensitivity, Certainty Equivalents and Risk-Adjusted Rates
- Portfolio Theory, Beta and the Capital Asset Pricing Model
- Option Valuation: Binomial Model, Black-Scholes and Put-Call Parity
- Foreign Exchange Risk: Parity Relationships and Hedging Techniques
- Business Valuation and Mergers: DCF, Relative Valuation and Share Exchange Ratios
- Ind AS 115 Revenue from Contracts with Customers: The Five-Step Model
- Business Combinations and Consolidation: Ind AS 103 and Ind AS 110
- Ind AS 116 Leases: Lessee Accounting, Exemptions and Lessor Classification
3. Practice, Assignments & Mock Tests (5 readings)
- Practice: Transfer Pricing under the Income-tax Law and Arm's Length Price Methods
- Practice: Double Taxation Relief, Tax Treaties and Permanent Establishment
- Practice: GST Place of Supply under the IGST Act
- Practice: GST Input Tax Credit — Conditions, Blocked Credits and Apportionment
- Practice: Corporate Insolvency Resolution and Liquidation under the IBC
4. Master Reader & Study Roadmap (4 readings)
- Cost Audit under Section 148 and the Companies (Cost Records and Audit) Rules, 2014
- Strategic Performance Measurement: Balanced Scorecard and Economic Value Added
- Divisional Performance and Management Transfer Pricing
- Revision: Strategic Financial Management Formula Bank with Mixed Problems
5. Applied practice, case studies and revision (3 readings)
- CMA Final: worked case studies and applied scenarios
- CMA Final: common mistakes, misconceptions and self-check Q&A
- CMA Final: revision sheet and timed mock with answer key
This index shows available reading material. It does not certify complete coverage of every university, board or examination syllabus.
What you will study
Final-level CMA coaching for advanced management accounting and exam performance.
- Advanced topics
- Application
- Mock tests
- Revision
Is this programme for you?
- CMA Final aspirants
Review eligibility, learning scope and the current examination requirements before committing. Academic and professional-examination support does not itself award the underlying degree or professional registration.
Admission and finance assistanceInside this programme
How learning works in CMA Final Complete
Online classes + revision. Study the material available for this programme in the student LMS. Features and assessments vary by course; check what is included before enrolling.
- 01
Follow the course outline
Start with the published modules for CMA Final Complete. Read the lesson explanations and worked examples in sequence.
- 02
Ask the Course Tutor
Where available, ask for an explanation, comparison or revision of the lesson you are reading. The AI Course Tutor is an automated service, not a live faculty member, and can make mistakes.
- 03
Use available learning tools
Use the narration, visuals or videos provided in the course player. A programme introduction is not a promise of a video lecture for every lesson.
- 04
Practise and revise
Complete the published exercises and knowledge checks, review mistakes and revisit the relevant lessons. Confirm any live sessions, mocks or evaluated assignments on this programme’s own details.
Admissions for this programme
Before you enrol in CMA Final Complete
Review the curriculum and eligibility above, explore the available learning experience, then confirm this programme’s fee and access period.
18 months course access
The one-time full-course fee is shown once, at the top of this page.
Can I try this programme?
Use this programme’s trial link below. Eligible access lasts 24 hours for one selected programme, with one trial per account. A parent or guardian should manage a school learner’s account.
What does the fee cover?
New Education admissions use a one-time full-course fee for the stated access period, not a monthly course subscription. Historical purchases retain their original terms. Finance or EMI assistance is separate and subject to lender approval; it is not guaranteed.
When is admission confirmed?
Resolve programme questions with Admissions, review the current checkout options and read the terms and refund policy. A payment attempt or pending payment does not confirm admission. Paid access requires verified payment and the applicable programme checks.
Does this award a degree or guarantee selection?
This is learning or examination-preparation support. The underlying degree, professional registration, eligibility and examination rules are governed by the relevant institution or examining authority. Selection, rank and passing are not guaranteed.
Course questions answered
What will I study in CMA Final Complete?
Final-level CMA coaching for advanced management accounting and exam performance.
What is the full-course fee and how long does access last?
The one-time full-course fee is shown at the top of this page, with 18 months of course access. Review the current checkout and refund terms before paying. Access time is separate from any degree duration or examination schedule.
How is the course delivered, and can I try it first?
Online classes + revision. An eligible 1-Day Free Trial provides 24-hour protected access to explore the available material. The Course Tutor is automated. Review the published reading index and course scope before enrolling.
Who should consider this programme?
CMA Final aspirants Confirm current prerequisites with the relevant institution or examining authority. Learning support does not itself award a degree, professional registration, admission, employment or an examination result.
Check the terms and refund policy, or ask admissions about course fit.