Corporate Accounting Marathon Revision Part 4 | CMA Inter Paper 10 June 2026 | Abhimanyyu Agarrwal
๐จ ๐๐ญ๐จ๐ฉ ๐ฅ๐จ๐ฌ๐ข๐ง๐ ๐ฌ๐ฅ๐๐๐ฉ ๐จ๐ฏ๐๐ซ ๐๐๐ง๐ค๐ข๐ง๐ ๐๐จ๐ฆ๐ฉ๐๐ง๐ฒ ๐ฌ๐๐ก๐๐๐ฎ๐ฅ๐๐ฌ ๐๐ง๐ ๐ญ๐ซ๐ข๐๐ค๐ฒ ๐๐๐๐๐ง๐ญ๐ฎ๐ซ๐ ๐๐๐ฅ๐๐ฎ๐ฅ๐๐ญ๐ข๐จ๐ง๐ฌ! ๐๐ ๐ฒ๐จ๐ฎ๐ซ ๐๐๐ ๐๐ง๐ญ๐๐ซ ๐๐ฎ๐ง๐ ๐๐๐๐ ๐จ๐ซ ๐๐๐๐๐ฆ๐๐๐ซ ๐๐๐๐ ๐๐ฑ๐๐ฆ ๐ข๐ฌ ๐๐ฉ๐ฉ๐ซ๐จ๐๐๐ก๐ข๐ง๐ , ๐ญ๐ก๐ข๐ฌ ๐๐๐ซ๐ญ ๐ ๐๐๐ฌ๐ญ๐๐ซ๐๐ฅ๐๐ฌ๐ฌ ๐ข๐ฌ ๐ญ๐ก๐ ๐๐๐ฌ๐จ๐ฅ๐ฎ๐ญ๐ ๐ ๐๐ฆ๐-๐๐ก๐๐ง๐ ๐๐ซ ๐ฒ๐จ๐ฎ ๐ง๐๐๐ ๐ญ๐จ ๐ฌ๐๐๐ฎ๐ซ๐ ๐ฒ๐จ๐ฎ๐ซ ๐๐ฑ๐๐ฆ๐ฉ๐ญ๐ข๐จ๐ง ๐ข๐ง ๐๐๐ฉ๐๐ซ ๐๐. ๐ Join Our CMA Intermediate Classes ๐ Modes: Face-to-Face (Kolkata), Live Online, Google Drive, and Pendrive ๐ ๐๐ก๐๐ญ๐ฌ๐๐ฉ๐ฉ: / ๐ ๐๐ข๐ฌ๐ข๐ญ: โ๐ ๐๐ก๐๐ญ๐ฌ๐๐ฉ๐ฉ ๐๐ก๐๐ง๐ง๐๐ฅ: ๐ ๐๐๐ฅ๐๐ ๐ซ๐๐ฆ: ๐ ๐๐ง๐ฌ๐ญ๐๐ ๐ซ๐๐ฆ: Welcome to Part 4 of the Complete Corporate Accounting Marathon (Paper 10). Applying our strict "๐๐ข๐ง๐ข๐ฆ๐ฎ๐ฆ ๐๐๐๐จ๐ซ๐ญ, ๐ฆ๐๐ฑ๐ข๐ฆ๐ฎ๐ฆ ๐จ๐ฎ๐ญ๐ฉ๐ฎ๐ญ" 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 ๐๐๐๐ ๐๐๐๐๐๐๐๐, high-weightage past year exam questions (PYQs) line-by-line. Whether you struggle with ๐๐๐/๐๐๐ ๐๐ซ๐๐๐ญ๐ข๐จ๐ง ๐ซ๐ฎ๐ฅ๐๐ฌ 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! ๐ฏ๐ ๐ ๐๐๐ฏ๐ ๐ญ๐ก๐ข๐ฌ ๐ฏ๐ข๐๐๐จ, ๐ค๐๐๐ฉ ๐ฒ๐จ๐ฎ๐ซ ๐๐จ๐ซ๐ฆ๐๐ญ ๐ฌ๐ก๐๐๐ญ๐ฌ ๐ซ๐๐๐๐ฒ, ๐ ๐ซ๐๐ ๐ฒ๐จ๐ฎ๐ซ ๐๐๐ฅ๐๐ฎ๐ฅ๐๐ญ๐จ๐ซ, ๐๐ง๐ ๐ฉ๐ซ๐๐๐ญ๐ข๐๐ ๐๐ฅ๐จ๐ง๐ ๐ฐ๐ข๐ญ๐ก ๐ฆ๐! ๐ก๐๐ซ๐๐ฆ๐ข๐ฎ๐ฆ ๐๐จ๐๐ฎ๐ฅ๐๐ฌ ๐๐๐ฌ๐ญ๐๐ซ๐๐ ๐ข๐ง ๐๐๐ซ๐ญ ๐: 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). ๐๐๐ง๐ค๐ข๐ง๐ ๐๐จ๐ฆ๐ฉ๐๐ง๐ฒ ๐๐๐๐จ๐ฎ๐ง๐ญ๐ฌ: 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. โณ ๐๐ก๐๐ฉ๐ญ๐๐ซ ๐๐ข๐ฆ๐๐ฌ๐ญ๐๐ฆ๐ฉ๐ฌ ๐๐จ๐ซ ๐๐ฎ๐ข๐๐ค ๐๐๐ฏ๐ข๐ ๐๐ญ๐ข๐จ๐ง: 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 ๐ ๐๐ข๐ ๐๐ซ๐จ๐ญ๐ก๐๐ซ ๐๐๐ฏ๐ข๐๐ ๐๐จ๐ซ ๐ญ๐ก๐ ๐๐ฑ๐๐ฆ ๐๐๐ฅ๐ฅ: 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. ๐๐๐ญ๐๐ก ๐ญ๐ก๐ ๐๐๐ญ๐๐ฌ ๐จ๐ง ๐๐๐๐๐ง๐ญ๐ฎ๐ซ๐๐ฌ: 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. ๐๐ญ๐๐ฉ ๐๐๐ซ๐ค๐ข๐ง๐ ๐ข๐ฌ ๐๐จ๐ฎ๐ซ ๐๐๐ฌ๐ญ ๐ ๐ซ๐ข๐๐ง๐: 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! ๐๐จ๐ฐ๐ง๐ฅ๐จ๐๐ ๐ญ๐ก๐ ๐ง๐จ๐ญ๐๐ฌ ๐ก๐๐ซ๐: ๐ฌ ๐๐ซ๐จ๐ฉ ๐ ๐๐จ๐ฆ๐ฆ๐๐ง๐ญ ๐๐๐ฅ๐จ๐ฐ: Which adjustment haunts you moreโRebate 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. Letโs conquer Corporate Accounting together! ๐ฏ๐ฅ #CMAInter #CorporateAccounting #BankingCompany #RedemptionOfDebentures #CMAInterJune2026 #CMAInterDec2026 #AverageSeRanker #CMAStudents #ICMAI #Paper10Marathon #abhimanyyuagarrwalclasses #abhimanyuagarwal #bestcmafaculty #bestcmacoaching #bestcmainstitute
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