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Corporate Accounting Marathon Revision Part 4 | CMA Inter Paper 10 June 2026 | Abhimanyyu Agarrwal

ABHIMANYYU AGARRWAL ACCOUNTS508 views2mo agoCorporate Accounting and Auditing

๐Ÿšจ ๐’๐ญ๐จ๐ฉ ๐ฅ๐จ๐ฌ๐ข๐ง๐  ๐ฌ๐ฅ๐ž๐ž๐ฉ ๐จ๐ฏ๐ž๐ซ ๐๐š๐ง๐ค๐ข๐ง๐  ๐‚๐จ๐ฆ๐ฉ๐š๐ง๐ฒ ๐ฌ๐œ๐ก๐ž๐๐ฎ๐ฅ๐ž๐ฌ ๐š๐ง๐ ๐ญ๐ซ๐ข๐œ๐ค๐ฒ ๐ƒ๐ž๐›๐ž๐ง๐ญ๐ฎ๐ซ๐ž ๐œ๐š๐ฅ๐œ๐ฎ๐ฅ๐š๐ญ๐ข๐จ๐ง๐ฌ! ๐ˆ๐Ÿ ๐ฒ๐จ๐ฎ๐ซ ๐‚๐Œ๐€ ๐ˆ๐ง๐ญ๐ž๐ซ ๐‰๐ฎ๐ง๐ž ๐Ÿ๐ŸŽ๐Ÿ๐Ÿ” ๐จ๐ซ ๐ƒ๐ž๐œ๐ž๐ฆ๐›๐ž๐ซ ๐Ÿ๐ŸŽ๐Ÿ๐Ÿ” ๐ž๐ฑ๐š๐ฆ ๐ข๐ฌ ๐š๐ฉ๐ฉ๐ซ๐จ๐š๐œ๐ก๐ข๐ง๐ , ๐ญ๐ก๐ข๐ฌ ๐๐š๐ซ๐ญ ๐Ÿ’ ๐Œ๐š๐ฌ๐ญ๐ž๐ซ๐œ๐ฅ๐š๐ฌ๐ฌ ๐ข๐ฌ ๐ญ๐ก๐ž ๐š๐›๐ฌ๐จ๐ฅ๐ฎ๐ญ๐ž ๐ ๐š๐ฆ๐ž-๐œ๐ก๐š๐ง๐ ๐ž๐ซ ๐ฒ๐จ๐ฎ ๐ง๐ž๐ž๐ ๐ญ๐จ ๐ฌ๐ž๐œ๐ฎ๐ซ๐ž ๐ฒ๐จ๐ฎ๐ซ ๐ž๐ฑ๐ž๐ฆ๐ฉ๐ญ๐ข๐จ๐ง ๐ข๐ง ๐๐š๐ฉ๐ž๐ซ ๐Ÿ๐ŸŽ. ๐Ÿ“š Join Our CMA Intermediate Classes ๐Ÿ‘‰ Modes: Face-to-Face (Kolkata), Live Online, Google Drive, and Pendrive ๐Ÿ“ž ๐–๐ก๐š๐ญ๐ฌ๐€๐ฉ๐ฉ: / ๐ŸŒ ๐•๐ข๐ฌ๐ข๐ญ: โ€Ž๐ŸŒ ๐–๐ก๐š๐ญ๐ฌ๐€๐ฉ๐ฉ ๐‚๐ก๐š๐ง๐ง๐ž๐ฅ: ๐ŸŒ ๐“๐ž๐ฅ๐ž๐ ๐ซ๐š๐ฆ: ๐ŸŒ ๐ˆ๐ง๐ฌ๐ญ๐š๐ ๐ซ๐š๐ฆ: Welcome to Part 4 of the Complete Corporate Accounting Marathon (Paper 10). Applying our strict "๐Œ๐ข๐ง๐ข๐ฆ๐ฎ๐ฆ ๐ž๐Ÿ๐Ÿ๐จ๐ซ๐ญ, ๐ฆ๐š๐ฑ๐ข๐ฆ๐ฎ๐ฆ ๐จ๐ฎ๐ญ๐ฉ๐ฎ๐ญ" philosophy, we are tearing down two of the most technically demanding chapters in the syllabus. We aren't just reading theory; we are actively solving the ๐Œ๐Ž๐’๐“ ๐‘๐„๐‹๐„๐•๐€๐๐“, high-weightage past year exam questions (PYQs) line-by-line. Whether you struggle with ๐ƒ๐‘๐‘/๐ƒ๐‘๐ˆ ๐œ๐ซ๐ž๐š๐ญ๐ข๐จ๐ง ๐ซ๐ฎ๐ฅ๐ž๐ฌ or memorizing the 16 Schedules of a Banking Company, this session will give you 100% clarity. Let's lock in those marks and prove our ultimate goal: Average Se Ranker! ๐ŸŽฏ๐Ÿ† ๐Ÿ‘‰ ๐’๐š๐ฏ๐ž ๐ญ๐ก๐ข๐ฌ ๐ฏ๐ข๐๐ž๐จ, ๐ค๐ž๐ž๐ฉ ๐ฒ๐จ๐ฎ๐ซ ๐Ÿ๐จ๐ซ๐ฆ๐š๐ญ ๐ฌ๐ก๐ž๐ž๐ญ๐ฌ ๐ซ๐ž๐š๐๐ฒ, ๐ ๐ซ๐š๐› ๐ฒ๐จ๐ฎ๐ซ ๐œ๐š๐ฅ๐œ๐ฎ๐ฅ๐š๐ญ๐จ๐ซ, ๐š๐ง๐ ๐ฉ๐ซ๐š๐œ๐ญ๐ข๐œ๐ž ๐š๐ฅ๐จ๐ง๐  ๐ฐ๐ข๐ญ๐ก ๐ฆ๐ž! ๐Ÿ’ก๐๐ซ๐ž๐ฆ๐ข๐ฎ๐ฆ ๐Œ๐จ๐๐ฎ๐ฅ๐ž๐ฌ ๐Œ๐š๐ฌ๐ญ๐ž๐ซ๐ž๐ ๐ข๐ง ๐๐š๐ซ๐ญ ๐Ÿ’: Redemption of Debentures: Decoding the legal requirements for Debenture Redemption Reserve (DRR) and Debenture Redemption Investment (DRI). Mastering accounting entries for redemption out of capital/profits, conversion into shares, and the tricky Open Market Operations (cum-interest vs. ex-interest). ๐๐š๐ง๐ค๐ข๐ง๐  ๐‚๐จ๐ฆ๐ฉ๐š๐ง๐ฒ ๐€๐œ๐œ๐จ๐ฎ๐ง๐ญ๐ฌ: Complete, uncompromised drafting of the Profit & Loss Account and Balance Sheet formats. Master the most heavily tested adjustments: Rebate on Bills Discounted calculation, Non-Performing Assets (NPA) income recognition, and exact provisioning norms on standard/sub-standard advances. โณ ๐‚๐ก๐š๐ฉ๐ญ๐ž๐ซ ๐“๐ข๐ฆ๐ž๐ฌ๐ญ๐š๐ฆ๐ฉ๐ฌ ๐Ÿ๐จ๐ซ ๐๐ฎ๐ข๐œ๐ค ๐๐š๐ฏ๐ข๐ ๐š๐ญ๐ข๐จ๐ง: 00:00 โ€“ The Ultimate Paper 10 Reality Check & Strategy for June/Dec 2026 03:00 โ€“ Chapter 1: Redemption of Debentures (Core Concepts & DRR/DRI Rules) 01:42:21 - Chapter 1: Banking Company ๐Ÿ“Œ ๐๐ข๐  ๐๐ซ๐จ๐ญ๐ก๐ž๐ซ ๐€๐๐ฏ๐ข๐œ๐ž ๐Ÿ๐จ๐ซ ๐ญ๐ก๐ž ๐„๐ฑ๐š๐ฆ ๐‡๐š๐ฅ๐ฅ: Memorize the Banking Schedules: You cannot invent schedule numbers. Schedule 13 is Interest Earned, Schedule 16 is Operating Expenses. Learn the sequence by heart; examiners deduct massive marks for schedule formatting errors. ๐–๐š๐ญ๐œ๐ก ๐ญ๐ก๐ž ๐ƒ๐š๐ญ๐ž๐ฌ ๐จ๐ง ๐ƒ๐ž๐›๐ž๐ง๐ญ๐ฎ๐ซ๐ž๐ฌ: Interest is usually paid half-yearly. When calculating DRI or writing off discounts, map out a quick timeline on your rough sheet so you don't miss a few months of interest. ๐’๐ญ๐ž๐ฉ ๐Œ๐š๐ซ๐ค๐ข๐ง๐  ๐ข๐ฌ ๐˜๐จ๐ฎ๐ซ ๐๐ž๐ฌ๐ญ ๐…๐ซ๐ข๐ž๐ง๐: If a full Banking Balance Sheet doesn't tally, do not waste 15 minutes fixing it. You get marks for every correct schedule and adjustment you post. Move on and secure marks elsewhere! ๐ƒ๐จ๐ฐ๐ง๐ฅ๐จ๐š๐ ๐ญ๐ก๐ž ๐ง๐จ๐ญ๐ž๐ฌ ๐ก๐ž๐ซ๐ž: ๐Ÿ’ฌ ๐ƒ๐ซ๐จ๐ฉ ๐š ๐œ๐จ๐ฆ๐ฆ๐ž๐ง๐ญ ๐›๐ž๐ฅ๐จ๐ฐ: Which adjustment haunts you moreโ€”Rebate on Bills Discounted or Open Market Operations? Hit the LIKE button, SUBSCRIBE to the channel, and drop this marathon link into your batch WhatsApp and Telegram groups. Letโ€™s conquer Corporate Accounting together! ๐Ÿ’ฏ๐Ÿ”ฅ #CMAInter #CorporateAccounting #BankingCompany #RedemptionOfDebentures #CMAInterJune2026 #CMAInterDec2026 #AverageSeRanker #CMAStudents #ICMAI #Paper10Marathon #abhimanyyuagarrwalclasses #abhimanyuagarwal #bestcmafaculty #bestcmacoaching #bestcmainstitute

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