CMA · Admissions open · One-Day Trial available
CMA Foundation
CMA Foundation stage coaching pathway.
₹2,999 · full-course fee · 18 months access
Course resources and admissions help
Admissions are open. Review the published course fee and access period, then request admission assistance. A One-Day Free Trial provides 24-hour protected access. Current secure online payment availability is shown at course checkout.
How to learn this course
CMA Foundation — how to learn
Explore the course, work through a relevant example, and learn how to read, ask questions, practise and revise.
Read the video transcript
Welcome to CMA Foundation. We will study Indian Contract Act, 1872: Essentials of a Valid Contract, work through an example, and practise using the course's learning material. CMA Foundation stage coaching pathway. Sign in and use the study header to open your authorised course. Select this published lesson. Start Course Tutor with Auto audio on: it teaches continuously, answers a typed question, then resumes. Offer (proposal). A person makes a proposal when he signifies to another his willingness to do or to abstain from doing anything, with a view to obtaining the assent of that other. An offer may be express (by words, spoken or written) or implied (by conduct, such as a bus plying on a route). Scenario 1 — invitation or offer? Meera Traders displays a mixer-grinder in its showroom window with a tag reading "Rs 3,200". Arjun walks in, places Rs 3,200 on the counter and demands the machine. The shopkeeper refuses because the tag was wrong. Reasoning: goods displayed with a price tag are an invitation to offer. Arjun's act of placing money and asking for the machine is the offer. The shopkeeper has not accepted. No agreement exists, so there is nothing to enforce. Arjun cannot compel the sale. Which mistake would change the reasoning in this example? 1. Treating every agreement as a contract. Correction: first find the agreement, then test enforceability element by element. 2. Calling a price list or tender notice an offer. Correction: these are invitations to offer; the respondent makes the offer. Ask Course Tutor: please explain this step from the example. The shopkeeper refuses because the tag was wrong. Reasoning: goods displayed with a price tag are an invitation to offer. Why does it follow? Add what you tried, so the explanation addresses your difficulty. Now try the source practice. A shop displays goods with a price tag. Is the display an offer? Pause before the answer. The source answer is: No. It is an invitation to offer; the customer who tenders the price makes the offer. Compare your reasoning as well as the result. If your response differs, return to the worked example and identify the step that needs correction. Explain the key idea in your own words, revisit any mistaken step, then continue to the next lesson. Use Stop to end Course Tutor when you finish.
What you get
- Concept build
- Practice
- PYQ
- Revision
Self-paced LMS reading, Course Tutor support and practice
The AI Course Tutor is an automated service, not a live teacher.
Who it is for
- CMA Foundation aspirants
Review the sample and available lessons, then use the one-day trial to check the level and teaching format before you pay.
Cost and duration
₹2,999
One-time full-course fee · 18 months course access
Suggested study time: 4-6 months
One payment for the stated access period.
Would you like help choosing this course?
Ask about the syllabus, available lessons, trial or admission process. Your enquiry keeps this programme selected.
Choose your preferred response channel when you enquire. In-person or live-class availability must be confirmed separately.
Who stands behind this course
Founded and academically directed by Dr. Saurabh Kapoor, Advocate practising before the Supreme Court of India and the Delhi High Court; LL.M. Faculty and academic responsibility
Not sure where to begin? See the admission pathway from free trial to full programme.
Try a relevant sample first
Read a short category exercise with a worked example and answer. Use the programme-specific trial to explore the actual available course lessons.
Open the free sampleIf the course fits your goal: ₹2,999 full-course fee · 18 months course access.
Explore the available lessons during the 24-hour trial before deciding to enrol.
Academic information
Founder and flagship legal academic direction: Dr. Saurabh Kapoor, Advocate, LL.M. This does not establish specialist authorship or human review of every subject. Where no named subject reviewer or review date is published, that review is not verified.
5 modules · 27 published readings. Index checked: 8/11/2026. This is a publication check, not an academic-review date.
The Course Tutor is automated. Human marking, live classes and individual feedback are not included unless expressly listed in your programme terms. Check the reading index against your syllabus.
Faculty and academic responsibilityYour course catalogue · CMA
Explore CMA Foundation
Foundation-level CMA preparation focused on accounting, business and management fundamentals.
- Full-course fee
- ₹2,999
- Course access
- 18 months
- Suggested study duration
- 4-6 months
Self-paced LMS reading, Course Tutor support and practice. Study duration and access validity are different; current payment options are shown at checkout.
Course suitability and AI explanation
Is this course right for you?
- CMA Foundation aspirants
Why consider this programme?
Choose it when the topics below match a specific gap in your preparation or learning. A structured route can help you organise study, revisit difficult ideas and build a consistent revision habit.
Compare the reading index with your goal, current level and syllabus. If you need live classes, a recognised qualification or supervised practical training, confirm those requirements separately with Admissions.
Explore the 1-day trialInside the course: topics and features
These highlights come from this programme’s published description. Use the reading index to check the material currently available.
Concept build
Practice
PYQ
Revision
Study roadmap and online learning guidance
A suggested method for working through CMA Foundation. Move at a pace that lets you understand and practise.
- STEP 1
Understand
Read the course topics and available explanations. Identify the concepts you need to strengthen.
- STEP 2
Connect
Build your own notes and relate ideas to the worked examples available in the course.
- STEP 3
Apply
Attempt available exercises without looking at the answer first. Record what you can explain independently.
- STEP 4
Revise
Review mistakes, revisit difficult readings and check your progress against your learning goal.
How online study can help you
Fit study around your day
Plan short study sessions around work, college or family commitments. A regular weekly routine still matters.
Revisit difficult concepts
Return to available readings and worked examples during your access period, instead of relying on one classroom explanation.
Learn without a daily commute
Study from a suitable location with an internet connection and compatible device. Practical or clinical requirements, where applicable, remain separate.
Turn reading into active revision
Make notes, attempt the available exercises and use the Course Tutor to explore questions. AI guidance can make mistakes; verify important answers.
Check available readings before you enrol
5 modules · 27 published readings in the last available index. Publication counts do not certify academic completeness.
- Programme Reader · 7 readings
- Detailed Unit & Chapter Notes · 8 readings
- Practice, Assignments & Mock Tests · 5 readings
- Master Reader & Study Roadmap · 4 readings
- Applied practice, case studies and revision · 3 readings
These are published programme highlights, not certification of complete syllabus coverage. Review the available reading index and trial before enrolling. ZELVU learning support does not award the underlying degree, professional registration or guaranteed result.
Programme video
CMA Foundation — 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 Foundation, including its curriculum, full-course fee and access period.
Suggested study duration
4-6 months
LMS access
18 months course access
Delivery
Self-paced LMS reading, Course Tutor support and practice
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.
See syllabus and full reading index
Reading material available in the LMS
Compare the published modules with your examination or board syllabus before you enrol. Reading counts alone do not establish full syllabus coverage. Full lesson text is available in the protected LMS through your eligible trial or course access.
View published modules and readings
27 published readings across 5 modules.
1. Programme Reader (7 readings)
- Indian Contract Act, 1872: Essentials of a Valid Contract
- Sale of Goods Act, 1930: Conditions, Warranties and Caveat Emptor
- Negotiable Instruments Act, 1881: Promissory Notes, Bills of Exchange and Cheques
- Business Communication: Process, the Seven Cs and Business Correspondence
- Practice Workbook: Double Entry, Journal, Ledger and Trial Balance
- Bank Reconciliation Statement: Causes of Difference and Preparation
- Depreciation: Straight Line and Written Down Value Methods
2. Detailed Unit & Chapter Notes (8 readings)
- Rectification of Errors and the Suspense Account
- Final Accounts of a Sole Proprietor with Adjustments
- Elements of Cost, Cost Classification and the Cost Sheet
- Material Cost: EOQ, Stock Levels and Pricing of Issues
- Employee Cost: Time Rate, Piece Rate, Halsey and Rowan Plans, Labour Turnover
- Business Mathematics: Ratio, Proportion, Indices and Logarithms
- Commercial Arithmetic: Simple Interest, Compound Interest and Annuities
- Permutations and Combinations: Counting Arrangements and Selections
3. Practice, Assignments & Mock Tests (5 readings)
- Practice 01 — Exam-Pattern Problems on Measures of Central Tendency
- Practice 02 — Objective Drill A: Measures of Dispersion
- Practice 03 — Objective Drill B: Correlation and Regression
- Practice 04 — Applied Assignment: Construction and Use of Index Numbers
- Practice 05 — Mock Problems and Self-Evaluation: Probability
4. Master Reader & Study Roadmap (4 readings)
- Business Economics: Law of Demand and Elasticity of Demand
- Theory of Production and Cost: Returns and Cost Curves
- Market Structures: Price and Output under Perfect Competition and Monopoly
- Fundamentals of Management: Functions and Fayol's Fourteen Principles
5. Applied practice, case studies and revision (3 readings)
- CMA Foundation: worked case studies and applied scenarios
- CMA Foundation: common mistakes, misconceptions and self-check Q&A
- CMA Foundation: 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.
Your study plan
Develop a reliable process for foundational commerce problems.
Try this during your trial: Solve one available problem, showing assumptions and each calculation.
A structured way to work through each lesson
Use this study routine with the material available in your selected lesson. Course Tutor can help you practise; AI explanations should be checked against the lesson. Inspect the actual material during your trial.
- Learning outcome: Identify what you should be able to explain or do.
- Explanation: Read the concept; ask Course Tutor to clarify it in Hindi, Hinglish or English.
- Deep reading: Read the full lesson and inspect any cited sources.
- Example, case or problem: Work through an example and explain the reasoning.
- Visual summary: Use a comparison table, flow or concept map.
- Knowledge check: Answer five short questions before reviewing feedback.
- Practice / sourced PYQ: Attempt a problem; use the PYQ label only for a sourced past question.
- Model answer: Compare your attempt with the explanation and note missing reasoning.
- Revision card: Record key points, one mistake and a question for your next revision.
- Next lesson: Use the course outline to continue; revisit weak concepts first.
Before choosing: confirm your starting level, target syllabus or skill, study time, published full-course fee and access period. Outcomes depend on your preparation; no result or qualification is guaranteed.
Detailed programme scope and suitability
What you will study
Foundation-level CMA preparation focused on accounting, business and management fundamentals.
- Concept build
- Practice
- PYQ
- Revision
Is this programme for you?
- CMA Foundation 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 assistanceInside this programme
How learning works in CMA Foundation
Self-paced LMS reading, Course Tutor support and practice. 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 Foundation. 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. Check the programme’s published assessment and support details; the standard delivery is self-paced.
Admissions for this programme
Before you enrol in CMA Foundation
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.
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.
Career preparation alongside this subject
Use your learning in CMA Foundation to build an honest evidence portfolio. Suggested practice: a research or applied project with method, result and limitation. Academic support does not itself award the qualification.
Optional starting pathway: Graduate & Campus Placement Preparation. This is a separately priced preparation course; employer referrals and job placement are not included.
Compare career pathways and free resourcesCourse questions answered
What will I study in CMA Foundation?
CMA Foundation: Foundation-level CMA preparation focused on accounting, business and management fundamentals.
What is the full-course fee and how long does access last?
The one-time full-course fee for CMA Foundation is shown at the top of this programme 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?
CMA Foundation is offered by ZELVU Education. Delivery: Self-paced LMS reading, Course Tutor support and practice. 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 Foundation: CMA Foundation 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.