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CMA Intermediate Complete
Complete CMA Intermediate preparation.
₹9,999 · full-course fee · 18 months access
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Programme video
CMA Intermediate 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 Intermediate 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 + tests
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
23 published readings across 5 modules.
1. Programme Reader (7 readings)
- CMA Intermediate Orientation: The Eight Papers and How They Connect
- Cost Concepts, Cost Objects and the Classification of Costs
- Material Cost: EOQ, Stock Levels and Pricing of Issues
- Employee Cost: Incentive Plans, Idle Time and Labour Turnover
- Overheads: Distribution, Absorption and the Machine Hour Rate
- Marginal Costing and Cost-Volume-Profit Analysis
- Standard Costing: Material and Labour Variances
2. Detailed Unit & Chapter Notes (8 readings)
- Indian Contract Act, 1872: Essentials of a Valid Contract
- Negotiable Instruments Act, 1881: Notes, Bills, Cheques and Dishonour
- Rectification of Errors and the Suspense Account
- Partnership Accounts: Admission, Goodwill and Sacrificing Ratio
- Income Tax: Residential Status and Scope of Total Income
- GST Input Tax Credit: Conditions, Blocked Credits and Utilisation
- Company Accounts: Issue, Forfeiture and Reissue of Shares
- Auditing: Audit Risk, Evidence, Company Auditor and the Audit Report
3. Practice, Assignments & Mock Tests (1 readings)
- Practice 01 — Ratio Analysis Drill: Liquidity, Leverage, Turnover and Returns
4. Master Reader & Study Roadmap (4 readings)
- Strategic Analysis Tools: SWOT, PESTLE, Five Forces, Value Chain and BCG
- Decision-Making with Relevant Costs: Make or Buy, Special Orders and Key Factors
- Business Ethics: Ethical Theories, Dilemmas, Professional Codes and CSR
- Final Revision: Process Costing Losses and a Mixed Cost Revision Set
5. Applied practice, case studies and revision (3 readings)
- CMA Intermediate: worked case studies and applied scenarios
- CMA Intermediate: common mistakes, misconceptions and self-check Q&A
- CMA Intermediate: 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
CMA Intermediate coaching for structured subject progression, test readiness and revision support.
- Group progression
- Applied practice
- Tests
- Revision
Is this programme for you?
- CMA Intermediate 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 Intermediate Complete
Online classes + tests. 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 Intermediate 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 Intermediate 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 Intermediate Complete?
CMA Intermediate coaching for structured subject progression, test readiness and revision support.
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 + tests. 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 Intermediate 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.