CMA Foundation Accounts | Final Accounts | L4 | Dec 2026 & June 2027 | MBA Harsh Agarwal

CMA Foundation Accounts | Final Accounts | L4 | Dec 2026 & June 2027 | MBA Harsh Agarwal 👉🏻 Link To Join CMA Foundation Whatsapp Community: https://chat.whatsapp.com/JTPCDpyDTV7... 👉🏻 Link To Fill CMA Foundation Google Form: https://forms.gle/rPhwWZE6ZhsUTPVm7 👉🏻 Link To Access CMA Foundation Notes Just At 1 RS: https://aac.courses.store/890136?utm_... CMA Foundation Dec 2026 preparation starts with an important chapter — Final Accounts! 📚 In this lecture, MBA Harsh Agarwal Sir covers Final Accounts – Lecture 1, helping students build a strong foundation in CMA Foundation Accounts with a simple, practical and exam-oriented approach. 📚 WHAT YOU WILL LEARN IN THIS LECTURE: ✔ Introduction to Final Accounts ✔ Meaning and Importance of Final Accounts ✔ Basic Concepts of Final Accounts ✔ Understanding Trading Account ✔ Understanding Profit & Loss Account ✔ Understanding Balance Sheet ✔ Important Adjustments and Their Treatment ✔ Step-by-Step Practical Approach ✔ Exam-Oriented Questions and Concepts ✔ Common Mistakes to Avoid This lecture will help you understand the fundamentals of Final Accounts from the basics and build a strong foundation for upcoming CMA Foundation Accounts lectures. 🎯 Why Watch This Lecture? ✅ Concept clarity from basics ✅ Simple and practical explanation ✅ Step-by-step approach ✅ Exam-oriented teaching ✅ Important concepts and questions ✅ Preparation for CMA Foundation Dec 2026 📌 Lecture Timestamps 0:00 – Intro & greetings 4:53 – Recap: Trading/P&L/Balance Sheet basics 9:20 – Recap: Depreciation, Bad Debts, Fire Loss 12:19 – Recap: Approval basis, Opening Entry, Marshalling 14:00 – MCQ round begins 15:17 – MCQ: Opening stock (GP-based) 21:14 – MCQ: Interest on Capital 22:09 – MCQ: Loss on asset sale 23:03 – MCQ: Creditors/Furniture/Journal entries 29:10 – MCQ: Wages for construction 30:38 – MCQ: Closing stock valuation 31:08 – MCQ: Raw material consumed 32:21 – MCQ: Average stock problem 38:06 – MCQ: Closing stock (GP 25%) 42:15 – MCQ: Net Profit (Capital method) 44:53 – MCQ: Debtors, Prepaid, Outstanding items 46:12 – MCQ: Depreciation & Provision sequence 51:04 – MCQ: Value of creditors (solved) 58:00 – MCQ: Net Profit equation (reverse) 1:00:17 – MCQ: Bad debts calculation 1:08:55 – Practical Sum: Trading & P&L Account 1:14:23 – Practical Sum: GP/NP #2 1:16:24 – Closing & sign-off 📌 Attention CMA Foundation Students — Important Links: 👉🏼 WhatsApp Community - https://chat.whatsapp.com/JTPCDpyDTV7... 👉🏼 Free Notes (Study Material): https://drive.google.com/drive/folder... 📌 CMA Foundation Free Regular Lectures Playlists: 👉🏼 MATHS:    • CMA Foundation Maths | Regular Lectures | ...   👉🏼 LAW:    • CMA Foundation Law | Regular Lectures | De...   📌 Stay Connected: 📲 For Enquiries Call Us On: 8007777042 / 8007777043 / 9545879706 👉 Download Our Application (Android): https://play.google.com/store/apps/de... 👉 Download Our Application (iOS): https://apps.apple.com/in/app/classpl... (Org Code: AAC) ▶️ YouTube:    / @cmafoundationakashagarwalclass   📸 Instagram: https://instagram.com/akash_agarwal_c... 📩 Telegram: https://t.me/Akash_Agarwal_Classes 🌐 Website: https://www.akashagarwalclasses.com 🎯 ABOUT AKASH AGARWAL CLASSES: Akash Agarwal Classes is India's leading coaching institute exclusively for CMA preparation. With expert faculty, 100% FREE lectures, quality notes, mock tests and doubt-solving sessions, we aim to make CMA preparation accessible to every aspiring student across India. 🔔 SUBSCRIBE to our channel and ring the bell icon 🔔 to never miss a CMA Foundation Accounts lecture for the Dec 2026 attempt! : #CMAFoundationAccounts #FinalAccounts #CMAFoundation2026 #ShoorveerBatch #SuccessBatchSeason11 #CMAAccounts #ICMAI #FreeCMAFoundation #akashagarwalclasses #CMAFoundation #CMAFoundationAccounts #FinancialAccounting #FinalAccounts #TradingAccount #ProfitAndLoss #BalanceSheet #ManufacturingAccount CMA Foundation Accounts, Final Accounts, Final Accounts CMA Foundation, CMA Foundation Final Accounts Lecture 1, Trading Account, Profit and Loss Account, Balance Sheet, Final Accounts Adjustments, CMA Foundation Accounts Dec 2026, CMA Foundation Accounts Lecture, Paper 2 CMA, Akash Agarwal Accounts, MBA Harsh Agarwal, Shoorveer Batch, Success Batch Season 11, Free CMA Foundation Classes, ICMAI Accounts, CMA Accounts Tutorial CMA Foundation, CMA Foundation Accounts, Financial Accounting, Final Accounts, Trading Account, Profit and Loss Account, Balance Sheet, Manufacturing Account, Adjustments in Final Accounts