CMA Foundation Accounts | Basics Of Accounts | Intro | Dec 2026 & June 2027 | MBA Harsh Agarwal

CMA Foundation Accounts | Basics Of Accounts Introduction Lec | Dec 2026 & June 2027 | MBA Harsh Agarwal | Akash Agarwal Classes In this free CMA Foundation Financial Accounting lecture, MBA Harsh Agarwal cover Basics Of Accounts (Introduction Lec) as part of the CMA Foundation Free Batch for December 2026 and June 2027 exam attempt students. This session provides concept clarity from scratch, with exam-focused explanations, solved examples, and preparation strategy designed to help you score maximum marks. 🚀 CMA Foundation FREE Batch 📍 Live on YouTube — Akash Agarwal Classes 👨🏫 Faculty: MBA Harsh Agarwal ✔️ Concept clarity from basics ✔️ Strategy for Dec 2026 & June 2027 attempt ✔️ Guidance by experienced faculty ✔️ Chapterwise Tests & Mocks ✔️ Revisions & Marathons ⏰ TIMESTAMPS (chapter-wise navigation): 00:00 - Lecture 1: CMA Foundation Financial & Cost Accounting Introduction 05:56 - CMA Foundation Exam Structure & Passing Criteria 07:40 - Paper 2 Weightage: Financial Accounting & Cost Accounting 12:15 - Complete Syllabus Overview: Fundamentals, Special Transactions & Costing 23:06 - Importance of Bookkeeping: Managing Human Memory Limits in Business 28:51 - Types of Business Enterprises: Trading, Manufacturing & Service Sectors 31:28 - Core Distinction: Goods vs Fixed Assets 37:11 - Definition of Liabilities: Legal Obligations & Duty to Repay 38:31 - Monetary vs Non-Monetary Transactions: Money Measurement Principle 40:33 - Expenses & Revenue: Incurring Operational Costs to Generate Income 47:34 - Profit vs Loss: Fundamental Criteria and Calculation Examples 50:07 - Technical Definition of Accounting: Recording to Financial Decision Making 53:05 - Users of Financial Statements: Internal & External Stakeholders 📚 WHAT YOU WILL LEARN IN THIS LECTURE: ✔ Complete understanding of Basics Of Accounts for CMA Foundation ✔ How Basics Of Accounts questions appear in ICMAI exams ✔ Step-by-step solved examples with exam technique ✔ Common mistakes to avoid for maximum marks ✔ Exam-focused strategy for Basics Of Accounts ✔ Practice questions with detailed solutions 📌 Important Links For CMA Foundation Students: 👉🏼 Join Our WhatsApp Community (Dec 2026 & June 2027 Batch): https://chat.whatsapp.com/HUKjPS5H9lI... 👉🏼 Free Notes (Study Material): https://drive.google.com/drive/folder... 👉🏼 Fill This Google Form: https://forms.gle/CTttthLduR6Junn7A 📌 CMA Foundation Free Regular Lectures Playlists: 👉🏼 CMA Foundation Maths:    • CMA Foundation Maths | Free Regular Lectur...   👉🏼 CMA Foundation Stats:    • CMA Foundation Stats | Free Regular Lectur...   👉🏼 CMA Foundation Law:    • CMA Foundation Law | Free Regular Lectures...   👉🏼 CMA Foundation Accounts:    • CMA Foundation Accounts | Free Regular Lec...   👉🏼 CMA Foundation Economics:    • CMA Foundation Economics | Free Regular Le...   👉🏼 CMA Foundation TEST PAPER DISCUSSIONS:    • CMA Foundation | Test Paper Discussions | ...   📌 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: instagram.com/akash_agarwal_classes/?hl=en 📩 Telegram: t.me/Akash_Agarwal_Classes 🌐 Website: www.akashagarwalclasses.com 🎯 ABOUT AKASH AGARWAL CLASSES: Akash Agarwal Classes is India's most trusted CMA coaching destination, offering completely free lectures for CMA Foundation December 2026 and June 2027 exam attempt students. Our Free Batch covers all subjects — Maths, Stats, Law, Accounts, and Economics — with experienced faculty, structured notes, chapterwise tests, and doubt-solving sessions. Thousands of CMA students have cleared with our guidance. 🔔 SUBSCRIBE & ring the bell 🔔 to never miss a free CMA Foundation lecture! #CMAFoundationAccounts #CMAFoundation2027 #AkashAgarwalClasses #FreeCMAFoundation #ICMAI #CMAFoundationDec2026 ▶ Continue Your CMA Foundation Preparation: 1. CMA Foundation Accounts playlist:    • CMA Foundation Accounts | Free Regular Lec...   2. Test Paper Discussions playlist:    • CMA Foundation | Test Paper Discussions | ...   3. Free notes from the link above 4. Join WhatsApp Community for doubt-solving 👍 If this free lecture helped you, LIKE, SHARE and COMMENT below! Comment ""BASICS OF ACCOUNTS INTRODUCTION LEC DONE"" when done! CMA Foundation Accounts, Basics Of Accounts, CMA Foundation Accounts December 2026, CMA Foundation Accounts June 2027, Basics Of Accounts CMA Foundation, MBA Harsh Agarwal, free CMA Foundation Accounts lecture, ICMAI CMA Foundation Accounts, Akash Agarwal CMA Foundation