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CMA Foundation
CMA Foundation stage coaching pathway.
₹4,999 · full-course fee · 18 months access
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Programme video
CMA Foundation — 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 Foundation, including its curriculum, full-course fee and access period.
Suggested study duration
4-6 months
LMS access
18 months course access
Delivery
Online classes
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)
- Indian Contract Act, 1872: Essentials of a Valid Contract
- Sale of Goods Act, 1930: Conditions, Warranties and Caveat Emptor
- Negotiable Instruments Act, 1881: Promissory Notes, Bills of Exchange and Cheques
- Business Communication: Process, the Seven Cs and Business Correspondence
- Practice Workbook: Double Entry, Journal, Ledger and Trial Balance
- Bank Reconciliation Statement: Causes of Difference and Preparation
- Depreciation: Straight Line and Written Down Value Methods
2. Detailed Unit & Chapter Notes (8 readings)
- Rectification of Errors and the Suspense Account
- Final Accounts of a Sole Proprietor with Adjustments
- Elements of Cost, Cost Classification and the Cost Sheet
- Material Cost: EOQ, Stock Levels and Pricing of Issues
- Employee Cost: Time Rate, Piece Rate, Halsey and Rowan Plans, Labour Turnover
- Business Mathematics: Ratio, Proportion, Indices and Logarithms
- Commercial Arithmetic: Simple Interest, Compound Interest and Annuities
- Permutations and Combinations: Counting Arrangements and Selections
3. Practice, Assignments & Mock Tests (5 readings)
- Practice 01 — Exam-Pattern Problems on Measures of Central Tendency
- Practice 02 — Objective Drill A: Measures of Dispersion
- Practice 03 — Objective Drill B: Correlation and Regression
- Practice 04 — Applied Assignment: Construction and Use of Index Numbers
- Practice 05 — Mock Problems and Self-Evaluation: Probability
4. Master Reader & Study Roadmap (4 readings)
- Business Economics: Law of Demand and Elasticity of Demand
- Theory of Production and Cost: Returns and Cost Curves
- Market Structures: Price and Output under Perfect Competition and Monopoly
- Fundamentals of Management: Functions and Fayol's Fourteen Principles
5. Applied practice, case studies and revision (3 readings)
- CMA Foundation: worked case studies and applied scenarios
- CMA Foundation: common mistakes, misconceptions and self-check Q&A
- CMA Foundation: 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.
Your study plan
Develop a reliable process for foundational commerce problems.
Try this during your trial: Solve one available problem, showing assumptions and each calculation.
A structured way to work through each lesson
Use this study routine with the material available in your selected lesson. Course Tutor can help you practise; AI explanations should be checked against the lesson. Inspect the actual material during your trial.
- Learning outcome: Identify what you should be able to explain or do.
- Explanation: Read the concept; ask Course Tutor to clarify it in Hindi, Hinglish or English.
- Deep reading: Read the full lesson and inspect any cited sources.
- Example, case or problem: Work through an example and explain the reasoning.
- Visual summary: Use a comparison table, flow or concept map.
- Knowledge check: Answer five short questions before reviewing feedback.
- Practice / sourced PYQ: Attempt a problem; use the PYQ label only for a sourced past question.
- Model answer: Compare your attempt with the explanation and note missing reasoning.
- Revision card: Record key points, one mistake and a question for your next revision.
- Next lesson: Use the course outline to continue; revisit weak concepts first.
Before choosing: confirm your starting level, target syllabus or skill, study time, published full-course fee and access period. Outcomes depend on your preparation; no result or qualification is guaranteed.
What you will study
Foundation-level CMA preparation focused on accounting, business and management fundamentals.
- Concept build
- Practice
- PYQ
- Revision
Is this programme for you?
- CMA Foundation 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 Foundation
Online classes. 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 Foundation. 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 Foundation
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 Foundation?
Foundation-level CMA preparation focused on accounting, business and management fundamentals.
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. 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 Foundation 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.