CMA Foundation Accounts | NPO | Lecture 4 | Dec 2026 & June 2027 | MBA Harsh Agarwal

CMA Foundation Accounts | Not for Profit Organization (NPO) | Lecture 3 | Dec 2026 & June 2027 | MBA Harsh Agarwal Sir | Akash Agarwal Classes 🚀 CMA Foundation Dec 2026 preparation continues with Accounts! In this lecture, MBA Harsh Agarwal Sir covers Not for Profit Organisation (NPO) – Lecture 1, helping students understand the fundamental concepts of NPO Accounts with a simple, practical and exam-oriented approach. 👉🏻 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: https://aac.courses.store/890136?utm_... 📚 WHAT YOU WILL LEARN IN THIS LECTURE: ✔ Introduction to Not for Profit Organisation ✔ Meaning and Features of NPO ✔ Difference Between Profit and Not for Profit Organisations ✔ Accounting Concepts of NPO ✔ Receipts and Payments Account ✔ Income and Expenditure Account ✔ Basic Concept of Subscription ✔ Important Accounting Adjustments ✔ Exam-Oriented Questions and Concepts 🎯 Why Watch This Lecture? ✅ Concept clarity from basics ✅ Simple and practical explanation ✅ Step-by-step approach ✅ Easy understanding of NPO Accounts ✅ Exam-oriented teaching ✅ Important concepts and questions ✅ Preparation for CMA Foundation Dec 2026 & June 2027 📌 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: 👉🏼 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: 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 & June 2027 attempts! 0:00 - Live stream welcome & quick NPO recap 7:16 - Distinguishing Income & Expenditure Account 9:57 - Concept: Reversing adjustments for reverse calculations 12:22 - Example 1: Converting Income & Expenditure to Receipts (subscription) 15:02 - Example 2 & 3: More reverse subscription calculations 18:08 - Subscription Account format explained (opening/closing balances) 24:43 - Debit/Credit nature vs display side logic for subscription 30:22 - Module Question: Classifying Receipts vs Payments 36:00 - Depreciation & Books vs Periodicals (capital vs revenue expense) 41:22 - Adjustment entries: Outstanding subscription & advance received 44:20 - MCQ: Subscription shown in Income & Expenditure - reverse calculation 48:36 - MCQ: 250 members subscription - advance received calculation 53:22 - MCQ 58:48 - MCQ: Honorarium treatment (revenue expenditure) 59:39 - MCQ: Prize Fund - liability side treatment 1:01:56 - Announcement: NPO test scheduled 1:03:12 - Closing remarks & next session preview #CMAFoundationAccounts #NPO #NotForProfitOrganisation #CMAFoundation2026 #CMAFoundation2027 #ShoorveerBatch #SuccessBatchSeason11 #CMAAccounts #ICMAI #FreeCMAFoundation #AkashAgarwalClasses #MBAHarshAgarwal [CMA Foundation Accounts, NPO CMA Foundation, Not for Profit Organisation CMA Foundation, NPO Lecture 1, CMA Foundation NPO Lecture 1, Not for Profit Organisation Accounts, Receipts and Payments Account, Income and Expenditure Account, Subscription CMA Foundation, NPO Accounting]