CMA Foundation Paper 2 Fundamentals of Financial and Cost Accounting Scanner

CMA Foundation – Paper 2 Fundamentals of Financial and Cost Accounting Scanner (25th Edition)

Smarter than a question bank—this Scanner shows what to study and where to focus with ICMAI-aligned content, trend insights, and fully updated solutions.

Key Highlights:

• Covers ICMAI content with solved questions from the past 21 exams, including June 2026 questions.
• 6 MQPs with Solutions.
• Star Rating of Chapters with ABC Analysis for focused preparation.
• Updated solutions with the latest amendments.
• MCQs with Crisp Explanations – Every MCQ includes a short and clear explanation to help with better understanding.
• Video Study Material Provided on LMS – Access chapter-wise video lectures on the LMS.
• Question-Type Classification:
  • MCQs (Multiple Choice Questions)
  • PYQs (Past Year Questions)
• Unique Trend Tools:
  • Chapter Marks Trend Graph
  • Chapter-Wise Marks Analysis
  • Paper Trend Analysis (Last 1 Exam)
• Question-Type Classification:
  • Objective Questions

Content Coverage:

Section A: Fundamentals of Financial Accounting

Module 1: Accounting Fundamentals

• Understanding of Four Frameworks of Accounting and Forms of Organization
• Accounting Principles, Concepts and Conventions
• Capital and Revenue Transactions
• Accounting Cycle
• Journal and Ledger
• Cashbook and Bank Reconciliation Statement
• Trial Balance
• Adjustment Entries and Rectification of Errors
• Depreciation
• Accounting Treatment of Bad Debts and Provision for Doubtful Debts

Module 2: Accounting for Special Transactions

• Consignment
• Joint Venture
• Bills of Exchange

Module 3: Preparation of Final Accounts

• Preparation of Financial Statements of Sole Proprietorship
• Preparation of Financial Statements of a Not-For-Profit Organisation

Section B: Fundamentals of Cost Accounting

Module 4: Fundamentals of Cost Accounting

• Meaning, Definition, Significance of Cost Accounting, its Relationship with Financial Accounting
• Application of Cost Accounting for Business Decisions
• Definition of Cost, Cost Centre, Cost Unit and Cost Drivers
• Classification of Costs
• Ascertainment of Cost and Preparation of Statement of Cost and Profit (Cost Sheet) & much more

Who Is This Book For?

• First-time students who want structured guidance.
• Repeaters who need trend-based insights.
• Anyone looking for topic-wise clarity—not just solved questions.

Buy now and make your exam preparation a strategic journey, not a guessing game.