# Free CMA video classes — Masters Professional Academy, Coimbatore

> 606 free video classes for CMA Foundation and CMA Intermediate, paper by paper and module by module, in the order of the ICMAI Syllabus 2022 study material. Free to watch, no login.

Page: https://cmamasters.com/cma-video-classes/
Institute: Masters Professional Academy (CMA-only coaching institute, Coimbatore, Tamil Nadu, India) — https://cmamasters.com/
Contact: WhatsApp 91509 19530 · Call 97876 53702

## CMA Foundation Paper 1 — Fundamentals of Business Laws and Business Communication (45 classes)

https://cmamasters.com/cma-video-classes/paper-1/

### Module 1 — Introduction

- [Module 1 Full Overview](https://www.youtube.com/watch?v=9rTIGItYR3k) — Module overview
- 1.1 [Personal Laws and Legal History](https://www.youtube.com/watch?v=pS2bQ8o3FBs)
- 1.1 [Sources of Law](https://www.youtube.com/watch?v=Hy9e4ZwPylk)
- 1.2 [Journey of a Bill and Amendment](https://www.youtube.com/watch?v=YnCl6nWpdA8)
- 1.2 [Parliament, Lists and Quasi-Federal India](https://www.youtube.com/watch?v=_g5gX1qVwf0)
- 1.3 [ADR: Arbitration, Conciliation, Mediation, Lok Adalat](https://www.youtube.com/watch?v=Q6YytTaiPJQ)
- 1.3 [Tribunals, Quasi-Judicial Bodies and Benches](https://www.youtube.com/watch?v=Mk_a37v-pfs)
- 1.3 [Courts of India and Writs](https://www.youtube.com/watch?v=47yzgjkl_MA)
- 1.4 [Primary and Subordinate Legislation](https://www.youtube.com/watch?v=I1Im3M12FCc)

### Module 2 — Indian Contracts Act, 1872

- [Module 2 Full Overview](https://www.youtube.com/watch?v=GGTUtPLGPZ0) — Module overview
- 2.1 [Contract, Offer and Acceptance](https://www.youtube.com/watch?v=VQE7S2-b1ss)
- 2.2 [Void, Voidable and Wagering Agreements](https://www.youtube.com/watch?v=bObf-06KoTY)
- 2.3 [Consideration and Privity of Contract](https://www.youtube.com/watch?v=6WCJvBTWi7E)
- 2.4 [Capacity of Parties and Free Consent](https://www.youtube.com/watch?v=iMgsVQQ9VKU)
- 2.5 [Quasi and Contingent Contracts](https://www.youtube.com/watch?v=Vh_wvohUPrc)
- 2.6 [Performance of Contracts](https://www.youtube.com/watch?v=P1g5bxsWd1M)
- 2.7 [Indemnity, Guarantee, Pledge and Agency](https://www.youtube.com/watch?v=mkoZQg6ZUf8)
- 2.8 [E-Contracts and E-Signature](https://www.youtube.com/watch?v=uo7ork8In-s)
- 2.9 [Discharge of Contracts](https://www.youtube.com/watch?v=eDv2Igyn_Ao)
- 2.10 [Breach of Contract and Remedies](https://www.youtube.com/watch?v=CVjGuI_axag)

### Module 3 — Sale of Goods Act, 1930

- [Module 3 Full Overview](https://www.youtube.com/watch?v=-lQPdCJEnUw) — Module overview
- 3.1 [Sale of Goods: Key Definitions](https://www.youtube.com/watch?v=Fxfx86M--pU)
- 3.2 [Transfer of Ownership](https://www.youtube.com/watch?v=ZI1PuOU460Q)
- 3.3 [Essentials of a Contract of Sale](https://www.youtube.com/watch?v=6Af2EH6v9Xo)
- 3.4 [Conditions, Warranties and Caveat Emptor](https://www.youtube.com/watch?v=RmVjfrRjWTM)
- 3.5 [Performance of the Contract of Sale](https://www.youtube.com/watch?v=hNw5wA2Dfsg)
- 3.6 [Rights of an Unpaid Seller](https://www.youtube.com/watch?v=zz2ADxiLJKI)

### Module 4 — Negotiable Instruments Act, 1881

- [Module 4 Full Overview](https://www.youtube.com/watch?v=1U1rRadFTaI) — Module overview
- 4.1 [Characteristics of Negotiable Instruments](https://www.youtube.com/watch?v=n7Kh-VV6hPU)
- 4.2 [Kinds of Bills and Due Dates](https://www.youtube.com/watch?v=R-0Sah5Wh9Q)
- 4.2 [Promissory Note, Bill and Cheque](https://www.youtube.com/watch?v=M2ll68HsY-g)
- 4.3 [Note vs Bill vs Cheque](https://www.youtube.com/watch?v=7bBEkr5nvy4)
- 4.4 [Crossing of Cheques](https://www.youtube.com/watch?v=iCs2StE7zH4)
- 4.5 [Dishonour of Cheques](https://www.youtube.com/watch?v=UC0i56MZzoM)

### Module 5 — Business Communication

- [Module 5 Full Overview](https://www.youtube.com/watch?v=yj6Wo2PVaq4) — Module overview
- 5.1 [Introduction to Business Communication](https://www.youtube.com/watch?v=qBLBECsUGzg)
- 5.2 [Effective Communication and the Cs](https://www.youtube.com/watch?v=SfADUU_p8g0)
- 5.3 [Process of Communication](https://www.youtube.com/watch?v=t82f4TC_OgQ)
- 5.4 [Verbal, Non-verbal and Oral Forms](https://www.youtube.com/watch?v=_5NsjPbbmEc)
- 5.4 [Formal, Informal and Flows](https://www.youtube.com/watch?v=220r-loJOyw)
- 5.5 [Internet and Social Media](https://www.youtube.com/watch?v=slO_YTSIvwo)
- 5.7 [Writing and Drafting for Business](https://www.youtube.com/watch?v=f7LCo3LJOSQ)
- 5.8 [Intercultural Communication](https://www.youtube.com/watch?v=dMEDIP0xfLk)
- 5.9 [Barriers and Legal Aspects](https://www.youtube.com/watch?v=wL3LzEjJLsw)
- 5.11 [Graphics and References](https://www.youtube.com/watch?v=6WxpcQBwe5M)

## CMA Foundation Paper 2 — Fundamentals of Financial and Cost Accounting (50 classes)

https://cmamasters.com/cma-video-classes/paper-2/

### Module 1 — Accounting Fundamentals

- 1.1 [Objective 2 of Accounting - Systematic Recording](https://www.youtube.com/watch?v=_PlBx_-iNjU)
- 1.1 [Objective 1 of Accounting - Information for Decisions](https://www.youtube.com/watch?v=CLHUA8lrWn4)
- 1.1 [Business as an Organisation](https://www.youtube.com/watch?v=R6AY7YCwBPY)
- 1.1 [The Two Basic Questions](https://www.youtube.com/watch?v=zqQYK1_ar6k)
- 1.1 [Business Resources](https://www.youtube.com/watch?v=KPjw4l7OH-U)
- 1.1 [What is a Business?](https://www.youtube.com/watch?v=BSMbwwFvJsU)
- 1.1 [Four Frameworks of Accounting](https://www.youtube.com/watch?v=Rn3LMbw8Tt4)
- 1.2 [Accounting Concepts and Conventions](https://www.youtube.com/watch?v=g7OEql1QnWs)
- 1.3 [Capital and Revenue Transactions](https://www.youtube.com/watch?v=v-eifm_u2tA)
- 1.4 [Accounting Cycle and Double Entry](https://www.youtube.com/watch?v=IFQO8BEcDeE)
- 1.5 [Journal and Ledger](https://www.youtube.com/watch?v=8N9J1wqAP1A)

### Module 2 — Accounting for Special Transactions

- [Joint Venture Accounts in Tamil](https://www.youtube.com/watch?v=HREvErDe16U) — Module overview
- [Consignment Accounting in Tamil](https://www.youtube.com/watch?v=xyWE-u_jhTM) — Module overview
- [Consignment Accounting Class in Tamil](https://www.youtube.com/watch?v=Guly4Idk8q4) — Module overview
- 2.2 [Joint Venture in Tamil](https://www.youtube.com/watch?v=UHAFwBol0_Q)

### Module 4 — Fundamentals of Cost Accounting

- [Fundamentals of Accounting in Tamil](https://www.youtube.com/watch?v=PG-Vy_0YHls) — Module overview
- 4.1 [Cost vs Costing – Same Thing?](https://www.youtube.com/watch?v=99L0Ob0rvOU)
- 4.1 [One Cost Method for All?](https://www.youtube.com/watch?v=OP1CrIBIixw)
- 4.1 [Which Costing System Fits?](https://www.youtube.com/watch?v=7VZ1ILWM7Fo)
- 4.1 [How Far Does Costing Reach?](https://www.youtube.com/watch?v=78SXtQ7grdI)
- 4.1 [What Does Costing Achieve?](https://www.youtube.com/watch?v=b26FVBrnvuY)
- 4.1 [Why Cost Accounting was Born?](https://www.youtube.com/watch?v=w-VDqDtNd5g)
- 4.1 [Cost Accounting vs Financial Accounting](https://www.youtube.com/watch?v=nUmYFoPjlbc)
- 4.2 [Ten Business Decisions Cost Accounting Helps](https://www.youtube.com/watch?v=UY2hv9mzm7A)
- 4.2 [Application of Cost Accounting for Business Decisions](https://www.youtube.com/watch?v=6123ImJm3x4)
- 4.3 [Allocate or Apportion Costs?](https://www.youtube.com/watch?v=NSmaLY06NoE)
- 4.3 [What Really Drives a Cost?](https://www.youtube.com/watch?v=fnYXXjXHOGg)
- 4.3 [Where Do Costs Live?](https://www.youtube.com/watch?v=B_XVt2aFDbQ)
- 4.3 [7 Costs Behind Every Decision](https://www.youtube.com/watch?v=__Ek9tThA6k)
- 4.4 [Fixed or Variable Cost?](https://www.youtube.com/watch?v=0704p_ftynA)
- 4.4 [Direct or Indirect Cost?](https://www.youtube.com/watch?v=lWEJEBItyUA)
- 4.4 [How Are Costs Classified?](https://www.youtube.com/watch?v=gOtNwuDUeqI)
- 4.5 [Cost Sheet Problem 2: Cost per Tonne](https://www.youtube.com/watch?v=rh5G7BTXcIM)
- 4.5 [Cost Sheet Problem 1: March Cost Sheet](https://www.youtube.com/watch?v=_wEUzkso1QY)
- 4.5 [What Stays Out of the Cost Sheet](https://www.youtube.com/watch?v=ouiHEDGZF8o)
- 4.5 [The Cost Sheet Format](https://www.youtube.com/watch?v=XK0u1ywjSJ8)
- 4.5 [What is a Cost Sheet?](https://www.youtube.com/watch?v=Ed25zGwWBuw)
- 4.5 [The Four Overheads](https://www.youtube.com/watch?v=GuRxQKBDjFI)
- 4.5 [Elements of Cost](https://www.youtube.com/watch?v=WgNRUidRy9c)
- [Cost Sheet Illustration 1: Find the Purchases](https://www.youtube.com/watch?v=iO0jr7M_N0U) — Illustration 1
- [Cost Sheet Illustration 2: Find the Factory Cost](https://www.youtube.com/watch?v=RujEV8kdWDI) — Illustration 2
- [Cost Sheet Illustration 3: Find the Cost of Goods Sold](https://www.youtube.com/watch?v=qvhwW5kMkZg) — Illustration 3
- [Cost Sheet Illustration 4: Office Overheads as a Percentage](https://www.youtube.com/watch?v=RsahpO_jB2A) — Illustration 4
- [Cost Sheet Illustration 5: Find the Closing WIP](https://www.youtube.com/watch?v=Vir10iRG8Jo) — Illustration 5
- [Cost Sheet Illustration 6: Find the Works Cost](https://www.youtube.com/watch?v=0XWPzS-d2Tk) — Illustration 6
- [Cost Sheet Illustration 9: Closing WIP Can Be Nil](https://www.youtube.com/watch?v=hBT6_XgLjMs) — Illustration 9
- [Cost Sheet Illustration 10: Find the Cost of Production](https://www.youtube.com/watch?v=xeRxWmUjLMs) — Illustration 10
- [Cost Sheet Illustration 11: Cost and Profit](https://www.youtube.com/watch?v=uNI3C8abFpo) — Illustration 11
- [Cost Sheet Illustration 12: Spot the Outsiders](https://www.youtube.com/watch?v=U00avNiO9ss) — Illustration 12
- [Cost Sheet Illustration 13: Mr Gopal](https://www.youtube.com/watch?v=Na5r_scZ9H4) — Illustration 13

## CMA Foundation Paper 3 — Fundamentals of Business Mathematics and Statistics (216 classes)

https://cmamasters.com/cma-video-classes/paper-3/

### Module 1 — Arithmetic

- [Trains and Boats – Relative Speed, Upstream & Downstream](https://www.youtube.com/watch?v=WfBXXvLti4Y)
- [Time and Distance – Speed & Average Speed](https://www.youtube.com/watch?v=5ryKiVe1GxE)
- [Geometric Progression – nth Term, Sum & Infinite GP](https://www.youtube.com/watch?v=LR2X_i6ijjA)
- [Arithmetic Progression – nth Term & Sum](https://www.youtube.com/watch?v=51VsEY2bwe8)
- [Present Value of Annuity & EMI](https://www.youtube.com/watch?v=xZYnELg6Eb0)
- [Annuity – Future Value, Annuity Due & Sinking Fund](https://www.youtube.com/watch?v=XVSfGHsJcVQ)
- [Time Value of Money – Present Value & Future Value](https://www.youtube.com/watch?v=RxntYEWtu6Q)
- [Effective Rate of Interest vs Nominal Rate](https://www.youtube.com/watch?v=rfjwi2LfJI4)
- [Compound Interest – A = P(1 + r/100)ⁿ](https://www.youtube.com/watch?v=DcH5h8CQFwU)
- [Simple Interest – SI = PNR/100](https://www.youtube.com/watch?v=s_EpYHe9kH0)
- [Variation – Direct, Inverse & Joint](https://www.youtube.com/watch?v=Yjf8pZtf478)
- [Properties of Proportion – Componendo & Dividendo](https://www.youtube.com/watch?v=9kJ1Tc-XkuQ)
- [Types of Ratios – Duplicate, Triplicate, Inverse, Compound](https://www.youtube.com/watch?v=snMkrWf5rhQ)
- [What is a Ratio?](https://www.youtube.com/watch?v=bvYpzsBrayc)
- [Geometric Progression](https://www.youtube.com/watch?v=waIpCzU2e-w)
- [Arithmetic Progression](https://www.youtube.com/watch?v=biPPJMkTnJY)
- [Interest Illustration 25B Solved](https://www.youtube.com/watch?v=QacNaObSgis)
- [Doubling and Effective Rate](https://www.youtube.com/watch?v=ppijUe5jvW4)
- [Present Value](https://www.youtube.com/watch?v=c29OGTszyJw)
- [Annuity](https://www.youtube.com/watch?v=6hmUBZAo6a4)
- [Compound Interest](https://www.youtube.com/watch?v=QPJxi02q61w)
- [Simple Interest](https://www.youtube.com/watch?v=YUYBLIT-46g)
- [Ratio & Proportion Illustration 13B Solved](https://www.youtube.com/watch?v=avNBXechsow)
- [Ratio & Proportion Illustration 13A Solved](https://www.youtube.com/watch?v=aCjHL1-L-k4)
- [Variation](https://www.youtube.com/watch?v=OaVJA5u2FsU)
- [Rules of Proportion](https://www.youtube.com/watch?v=q9SZOdwSQjg)
- [Proportion](https://www.youtube.com/watch?v=-gFxg7SsC5U)
- [Kinds of Ratio](https://www.youtube.com/watch?v=-TExXjKNRtw)
- [What is a Ratio](https://www.youtube.com/watch?v=ftgDqjjME60)
- [Ratio & Proportion Illustration 1 Solved](https://www.youtube.com/watch?v=1zaaowwCtIA) — Illustration 1
- [Ratio & Proportion Illustration 2 Solved](https://www.youtube.com/watch?v=x0hYxcbYAgQ) — Illustration 2
- [Ratio & Proportion Illustration 3 Solved](https://www.youtube.com/watch?v=r8ErBBsDQ_Q) — Illustration 3
- [Ratio & Proportion Illustration 4 Solved](https://www.youtube.com/watch?v=AkXNhRwNCwQ) — Illustration 4
- [Ratio & Proportion Illustration 5 Solved](https://www.youtube.com/watch?v=5eAWIPl5hhs) — Illustration 5
- [Ratio & Proportion Illustration 6 Solved](https://www.youtube.com/watch?v=x4WZbq_aR1Q) — Illustration 6
- [Ratio & Proportion Illustration 7 Solved](https://www.youtube.com/watch?v=6I4p3548Cqw) — Illustration 7
- [Ratio & Proportion Illustration 8 Solved](https://www.youtube.com/watch?v=j4BDnvGdz_4) — Illustration 8
- [Ratio & Proportion Illustration 9 Solved](https://www.youtube.com/watch?v=z6kCyIWmUJ8) — Illustration 9
- [Ratio & Proportion Illustration 10 Solved](https://www.youtube.com/watch?v=zwiZ7G7MDx8) — Illustration 10
- [Ratio & Proportion Illustration 11 Solved](https://www.youtube.com/watch?v=hWYGfufDSqY) — Illustration 11
- [Ratio & Proportion Illustration 12 Solved](https://www.youtube.com/watch?v=trjTF6pl6xw) — Illustration 12
- [Ratio & Proportion Illustration 14 Solved](https://www.youtube.com/watch?v=tLsNt24TNqI) — Illustration 14
- [Ratio & Proportion Illustration 15 Solved](https://www.youtube.com/watch?v=RJN0EkP0IT0) — Illustration 15
- [Ratio & Proportion Illustration 16 Solved](https://www.youtube.com/watch?v=52pUzWBZPSk) — Illustration 16
- [Ratio & Proportion Illustration 17 Solved](https://www.youtube.com/watch?v=CJywgD_2W0o) — Illustration 17
- [Ratio & Proportion Illustration 18 Solved](https://www.youtube.com/watch?v=-lSbpV5ziEY) — Illustration 18
- [Ratio & Proportion Illustration 19 Solved](https://www.youtube.com/watch?v=JtC_uEj-8U8) — Illustration 19
- [Ratio & Proportion Illustration 20 Solved](https://www.youtube.com/watch?v=zNh6Cq-g68E) — Illustration 20
- [Ratio & Proportion Illustration 21 Solved](https://www.youtube.com/watch?v=0F-blfRaFJM) — Illustration 21
- [Interest Illustration 22 Solved](https://www.youtube.com/watch?v=hQjsAQugoTg) — Illustration 22
- [Interest Illustration 23 Solved](https://www.youtube.com/watch?v=M1Im_rFrEBQ) — Illustration 23
- [Interest Illustration 24 Solved](https://www.youtube.com/watch?v=QFh9er1nSEg) — Illustration 24
- [Interest Illustration 25 Solved](https://www.youtube.com/watch?v=ATn2kid5puc) — Illustration 25
- [Interest Illustration 26 Solved](https://www.youtube.com/watch?v=z1mrzUeCpoc) — Illustration 26
- [Interest Illustration 27 Solved](https://www.youtube.com/watch?v=weSsT7i8RN8) — Illustration 27
- [Interest Illustration 28 Solved](https://www.youtube.com/watch?v=YNI03wGg6F8) — Illustration 28
- [Interest Illustration 29 Solved](https://www.youtube.com/watch?v=fNBNfKZ9qXg) — Illustration 29
- [Interest Illustration 30 Solved](https://www.youtube.com/watch?v=3wRfXGDo7dE) — Illustration 30
- [Interest Illustration 31 Solved](https://www.youtube.com/watch?v=snUPDLE1y8w) — Illustration 31
- [Interest Illustration 32 Solved](https://www.youtube.com/watch?v=AZmlo7j_njU) — Illustration 32
- [Interest Illustration 33 Solved](https://www.youtube.com/watch?v=suW58BlEl7M) — Illustration 33
- [Interest Illustration 34 Solved](https://www.youtube.com/watch?v=dY0bnzTUVno) — Illustration 34
- [Interest Illustration 35 Solved](https://www.youtube.com/watch?v=7swdGglueGs) — Illustration 35
- [Interest Illustration 36 Solved](https://www.youtube.com/watch?v=cFAYrQiDNJQ) — Illustration 36
- [Interest Illustration 37 Solved](https://www.youtube.com/watch?v=M1tSFrsq2lU) — Illustration 37
- [Interest Illustration 38 Solved](https://www.youtube.com/watch?v=7XJioinm_-M) — Illustration 38
- [Interest Illustration 39 Solved](https://www.youtube.com/watch?v=tCtaVRaYDvA) — Illustration 39
- [Interest Illustration 40 Solved](https://www.youtube.com/watch?v=aQiG-EzTgqQ) — Illustration 40
- [Interest Illustration 41 Solved](https://www.youtube.com/watch?v=qIpaUExpYvw) — Illustration 41
- [Interest Illustration 42 Solved](https://www.youtube.com/watch?v=JzBjOTTpeCs) — Illustration 42
- [Interest Illustration 43 Solved](https://www.youtube.com/watch?v=OHIFT2QXbxw) — Illustration 43
- [Interest Illustration 44 Solved](https://www.youtube.com/watch?v=4L2mZFb6xHo) — Illustration 44
- [Interest Illustration 45 Solved](https://www.youtube.com/watch?v=FWgHz2FBb8E) — Illustration 45
- [Interest Illustration 46 Solved](https://www.youtube.com/watch?v=vM__4CaOxS4) — Illustration 46
- [Interest Illustration 47 Solved](https://www.youtube.com/watch?v=thhmnv4xpA4) — Illustration 47
- [Interest Illustration 48 Solved](https://www.youtube.com/watch?v=mATAErGFELY) — Illustration 48
- [Interest Illustration 49 Solved](https://www.youtube.com/watch?v=CHWeMrVZnm0) — Illustration 49
- [Interest Illustration 50 Solved](https://www.youtube.com/watch?v=8_rLyW5zldk) — Illustration 50
- [Interest Illustration 51 Solved](https://www.youtube.com/watch?v=9JvbWMLi7nw) — Illustration 51
- [Interest Illustration 52 Solved](https://www.youtube.com/watch?v=ez4oOLGhctc) — Illustration 52
- [Interest Illustration 53 Solved](https://www.youtube.com/watch?v=VQf6FfiQnEs) — Illustration 53
- [Interest Illustration 54 Solved](https://www.youtube.com/watch?v=t5EzLqO1aTw) — Illustration 54
- [Interest Illustration 55 Solved](https://www.youtube.com/watch?v=NY22qxy82Vk) — Illustration 55
- [Interest Illustration 56 Solved](https://www.youtube.com/watch?v=7COxquPpIn4) — Illustration 56
- [AP & GP Illustration 57 Solved](https://www.youtube.com/watch?v=qc87OazmrPs) — Illustration 57
- [AP & GP Illustration 58 Solved](https://www.youtube.com/watch?v=-lHXv3e2dUg) — Illustration 58

### Module 2 — Algebra

- [Nature of Roots – Discriminant, Sum & Product of Roots](https://www.youtube.com/watch?v=bbfykpoRdi4)
- [Quadratic Equations – Factorisation & Formula](https://www.youtube.com/watch?v=-xzcumR5gG4)
- [Permutation & Combination – Mixed Problems](https://www.youtube.com/watch?v=eNa1ifn0mJA)
- [Combination – ⁿCᵣ Selection](https://www.youtube.com/watch?v=-N3eF2ZNN8M)
- [Permutation – ⁿPᵣ, Alike Objects & Circular Arrangements](https://www.youtube.com/watch?v=JjycX3eUXa0)
- [Fundamental Counting Principle & Factorial](https://www.youtube.com/watch?v=BrGX2Snx41k)
- [Laws of Logarithms – Product, Quotient & Power](https://www.youtube.com/watch?v=R-OeZpP9lnA)
- [What is a Logarithm?](https://www.youtube.com/watch?v=u2Wxyr_5rn0)
- [Indices – Solving Problems](https://www.youtube.com/watch?v=fLvU6-_ExTQ)
- [Laws of Indices](https://www.youtube.com/watch?v=Dq-nExkCYeI)
- [Counting with Venn Diagrams – n(A ∪ B)](https://www.youtube.com/watch?v=yFqZvbYqiJs)
- [Set Operations – Union, Intersection & Venn Diagrams](https://www.youtube.com/watch?v=PdNcMhXmN58)

### Module 5 — Measures of Central Tendency and Dispersion

- [Mean Deviation of Conveyance Payments](https://www.youtube.com/watch?v=q5NhosiQ0Ss)
- [Number of Observations from Deviations](https://www.youtube.com/watch?v=JCDUOb1knvY)
- [Bowley's & Kelly's Skewness](https://www.youtube.com/watch?v=RYlatS1Crjg)
- [Karl Pearson's Coefficient of Skewness](https://www.youtube.com/watch?v=3NJ5Y655KtM)
- [Coefficient of Variation](https://www.youtube.com/watch?v=CzcsDB5ltJw)
- [SD Properties & Combined SD](https://www.youtube.com/watch?v=j7Og2WrU9Ck)
- [Standard Deviation & Variance](https://www.youtube.com/watch?v=yVaikZxx6jY)
- [Mean Deviation](https://www.youtube.com/watch?v=Ldui3AWUOf8)
- [Quartile Deviation](https://www.youtube.com/watch?v=XDtr7hczWsc)
- [Dispersion & Range](https://www.youtube.com/watch?v=wl0ZQocBLtQ)
- [Mode](https://www.youtube.com/watch?v=5fUJoOxVKYs)
- [Quartiles, Deciles & Percentiles](https://www.youtube.com/watch?v=WhYYqyTLkIk)
- [Median](https://www.youtube.com/watch?v=be_-agYg2J0)
- [Harmonic Mean](https://www.youtube.com/watch?v=spHPsi51ZrA)
- [Geometric Mean](https://www.youtube.com/watch?v=QtHaqIBWbGc)
- [Properties of Arithmetic Mean](https://www.youtube.com/watch?v=Wt1ZY2prxlk)
- [Combined, Corrected & Weighted Mean](https://www.youtube.com/watch?v=10wqJQxOUvA)
- [Mean of Grouped Data](https://www.youtube.com/watch?v=PJ9CRFeQh44)
- [Arithmetic Mean](https://www.youtube.com/watch?v=Geh4Kdy9a98)
- [What is an Average?](https://www.youtube.com/watch?v=HhWVqWnlCps)
- [Mean of Ten Figures](https://www.youtube.com/watch?v=XWDub29YmtE) — Illustration 1
- [AM of a Discrete Series](https://www.youtube.com/watch?v=n240O8SUv_o) — Illustration 2
- [Mean of Grouped Data (Direct Method)](https://www.youtube.com/watch?v=fO6y6Ka29UI) — Illustration 3
- [Correcting a Wrong Mean](https://www.youtube.com/watch?v=3E5GzDpO8K0) — Illustration 4
- [Average Wage of Male Workers](https://www.youtube.com/watch?v=CUjQ7Xgc5Dg) — Illustration 5
- [Mean Life of Tubes](https://www.youtube.com/watch?v=V2actrmyesM) — Illustration 6
- [Find the Missing Weight](https://www.youtube.com/watch?v=5NrVhRWAqaU) — Illustration 7
- [Marks Needed in the Third Test](https://www.youtube.com/watch?v=YH9OQfb6PnY) — Illustration 8
- [Missing Frequency of Salesmen](https://www.youtube.com/watch?v=WjwLEafyKkA) — Illustration 9
- [Find x from the Mean](https://www.youtube.com/watch?v=Jqkvlvp3tnc) — Illustration 10
- [Weighted Mean of Written Marks](https://www.youtube.com/watch?v=QALEyvDfPxA) — Illustration 12
- [Simple vs Weighted Average Salary](https://www.youtube.com/watch?v=M86SggPT-s8) — Illustration 13
- [Mean from a Sum of Deviations](https://www.youtube.com/watch?v=fzHX8YLgiWo) — Illustration 14
- [Mean of First n Natural Numbers](https://www.youtube.com/watch?v=thj_dBs0iqU) — Illustration 15
- [Mean of All Five Terms](https://www.youtube.com/watch?v=ZWKqaMV_A1Q) — Illustration 16
- [Average Marks of Passed Students](https://www.youtube.com/watch?v=ON5kKpC3ZQw) — Illustration 17
- [GM of Monthly Incomes](https://www.youtube.com/watch?v=ddqNYJt2FDk) — Illustration 18
- [Missing Weight in a Weighted GM](https://www.youtube.com/watch?v=8NPris9RzbA) — Illustration 20
- [Two Numbers from their AM and GM](https://www.youtube.com/watch?v=Wm6dxb9QoYU) — Illustration 21
- [GM of a Product](https://www.youtube.com/watch?v=4JanrVZ63ms) — Illustration 22
- [GM of a Ratio](https://www.youtube.com/watch?v=7Ivaf1WvGTE) — Illustration 23
- [GM of a, a², …, aⁿ](https://www.youtube.com/watch?v=mHGHzXFM4JI) — Illustration 24
- [Weighted Harmonic Mean](https://www.youtube.com/watch?v=j9dpO1DDBz8) — Illustration 25
- [Harmonic Mean of Marks](https://www.youtube.com/watch?v=JZE1BH8HkTE) — Illustration 26
- [Median of Nine Values](https://www.youtube.com/watch?v=lNGwby8lFB4) — Illustration 27
- [Median of Ten Values](https://www.youtube.com/watch?v=t7HfiIxZGmQ) — Illustration 28
- [Median of a Discrete Series](https://www.youtube.com/watch?v=wFnFqO4prvo) — Illustration 29
- [Median of Unequal Classes](https://www.youtube.com/watch?v=Nq39suEQHCc) — Illustration 30
- [Find x from the Median](https://www.youtube.com/watch?v=6hHO5a7wTMY) — Illustration 31
- [Median, Q2, D5 and P50](https://www.youtube.com/watch?v=edPvaec20A4) — Illustration 32
- [6th Decile and 88th Percentile](https://www.youtube.com/watch?v=Ngxze3qBC28) — Illustration 33
- [Mode of an Individual Series](https://www.youtube.com/watch?v=Ga2dw0qHtrQ) — Illustration 34
- [Mode of Grouped Data](https://www.youtube.com/watch?v=6E5Teb0t5Zo) — Illustration 35
- [Mode of a Linear Function](https://www.youtube.com/watch?v=XR3PkQ1gLRk) — Illustration 36
- [Modal Letter of STATISTICS](https://www.youtube.com/watch?v=wyTc1Vw1kD8) — Illustration 37
- [Mean of an Open-Ended Distribution](https://www.youtube.com/watch?v=w6jUMXfunOc) — Illustration 38
- [Choosing a Shipment Method](https://www.youtube.com/watch?v=R23cTSqH16c) — Illustration 39
- [Which Mean is More Representative?](https://www.youtube.com/watch?v=HtppaaDQQnk) — Illustration 40
- [Range of Twelve Students' Marks](https://www.youtube.com/watch?v=vUZkgJ-h7ho) — Illustration 41
- [Interquartile Range and QD](https://www.youtube.com/watch?v=81-QQJ9B3ek) — Illustration 42
- [Variance of Impurity Readings](https://www.youtube.com/watch?v=PeBOFwAGmIY) — Illustration 44
- [SD of Annual Salaries](https://www.youtube.com/watch?v=OkpNRZBwC40) — Illustration 45

### Module 7 — Probability

- [What is Probability?](https://www.youtube.com/watch?v=yxaWp7nPj9I)
- [Sample Space Basics](https://www.youtube.com/watch?v=ohtW4BNWoxw)
- [Types of Events](https://www.youtube.com/watch?v=7ZDYta1LZ7M)
- [Independent Events](https://www.youtube.com/watch?v=5T4Qo16UDu8)
- [Classical Definition](https://www.youtube.com/watch?v=0ouL1FA6eZI)
- [Relative Frequency](https://www.youtube.com/watch?v=HAWPKX6P-UA)
- [Counting with nCr](https://www.youtube.com/watch?v=oqP516RpdZI)
- [Addition Theorem](https://www.youtube.com/watch?v=QslJCqOBtTM)
- [Overlapping Events](https://www.youtube.com/watch?v=bECdPocQz48)
- [Multiplication Rule](https://www.youtube.com/watch?v=QrQBRv_2ae4)
- [P(A](https://www.youtube.com/watch?v=OKR-QesRt5Q)
- [At Least One Trick](https://www.youtube.com/watch?v=sxaqJkfy55o)
- [Odds For & Against](https://www.youtube.com/watch?v=xMWgj56MkWY)
- [Bayes' Theorem](https://www.youtube.com/watch?v=cqQiTkulEKI)
- [Expected Value E(X)](https://www.youtube.com/watch?v=AiofXXaN-U4)
- [Probability Illustration 1: A King from 52 Cards](https://www.youtube.com/watch?v=xHE4i5DqRIM) — Illustration 1
- [Probability Illustration 2: A Head and a Tail](https://www.youtube.com/watch?v=fSVc7AT8t_o) — Illustration 2
- [Probability Illustration 3: A Diamond or a Queen](https://www.youtube.com/watch?v=kZBdG_TMYyE) — Illustration 3
- [Probability Illustration 4: Two Cards Suits and Kings](https://www.youtube.com/watch?v=e-K1nrDldBE) — Illustration 4
- [Probability Illustration 5: Three Balls from a Bag](https://www.youtube.com/watch?v=gDUMSppNO3k) — Illustration 5
- [Probability Illustration 6: Two Balls from an Urn](https://www.youtube.com/watch?v=SknQtDjZPVk) — Illustration 6
- [Probability Illustration 7: Tickets Numbered 1 to 100](https://www.youtube.com/watch?v=Rk_dGJAnHDs) — Illustration 7
- [Probability Illustration 8: Four Cards Four Different Suits](https://www.youtube.com/watch?v=RIm2yy9HZbI) — Illustration 8
- [Probability Illustration 9: A Court Card](https://www.youtube.com/watch?v=M89WYjjnYCw) — Illustration 9
- [Probability Illustration 10: Doublets with Two Dice](https://www.youtube.com/watch?v=ujIHR4bysGM) — Illustration 10
- [Probability Illustration 11: Odds in Favour of a King](https://www.youtube.com/watch?v=-surbarwuWA) — Illustration 11
- [Probability Illustration 12: Divisible by 4 or 7](https://www.youtube.com/watch?v=z6NMLiYQomU) — Illustration 12
- [Probability Illustration 13: White or Red in One Draw](https://www.youtube.com/watch?v=B6zyQdwnXBk) — Illustration 13
- [Probability Illustration 14: Will the Problem Be Solved](https://www.youtube.com/watch?v=ecCJ1aZxrGA) — Illustration 14
- [Probability Illustration 15: Complement of Event A](https://www.youtube.com/watch?v=Mwhu9OeuxBw) — Illustration 15
- [Probability Illustration 16: A Heart or a King](https://www.youtube.com/watch?v=f4NDxpLwCxs) — Illustration 16
- [Probability Illustration 17: A Head or an Even Number](https://www.youtube.com/watch?v=1VVj25x89PE) — Illustration 17
- [Probability Illustration 18: Two Cards With Replacement](https://www.youtube.com/watch?v=3PVc2XOCvIQ) — Illustration 18
- [Probability Illustration 19: Two Cards Without Replacement](https://www.youtube.com/watch?v=4FEQEbqpNJ8) — Illustration 19
- [Probability Illustration 20: When Do A and B Contradict](https://www.youtube.com/watch?v=kmDAU6zJQA4) — Illustration 20
- [Probability Illustration 21: Head in Both Tosses](https://www.youtube.com/watch?v=X6_Ngq89Dto) — Illustration 21
- [Probability Illustration 22: Both Alive Ten Years Hence](https://www.youtube.com/watch?v=VkCKBrDYi4k) — Illustration 22
- [Probability Illustration 23: Three Qualities Together](https://www.youtube.com/watch?v=-27lOdlOJJw) — Illustration 23
- [Probability Illustration 24: A Hindi Knowing Woman Teacher](https://www.youtube.com/watch?v=SwEouJMZgJE) — Illustration 24
- [Probability Illustration 25: One Ball Five Questions](https://www.youtube.com/watch?v=9jo2FSOQeag) — Illustration 25
- [Probability Illustration 26: Is the Officer Happy](https://www.youtube.com/watch?v=vOULcoOdIoI) — Illustration 26
- [Probability Illustration 27: Two Scooter Plants](https://www.youtube.com/watch?v=lGQ7YmLmXyg) — Illustration 27
- [Probability Illustration 28: Two Boxes of Balls](https://www.youtube.com/watch?v=O6HCQTTz4pk) — Illustration 28
- [Probability Illustration 29: At Least One Alive in 35 Years](https://www.youtube.com/watch?v=_QHC4cdxz_M) — Illustration 29
- [Probability Illustration 30: Aces and Reds Without Replacement](https://www.youtube.com/watch?v=oQSk5s5Ycvc) — Illustration 30
- [Probability Illustration 31: Odds for Two Independent Events](https://www.youtube.com/watch?v=TbLKUbG7bgU) — Illustration 31
- [Probability Illustration 32: 53 Sundays in a Leap Year](https://www.youtube.com/watch?v=_hhK7YstqQM) — Illustration 32
- [Probability Illustration 33 Solved](https://www.youtube.com/watch?v=dddVmRE4UWA) — Illustration 33
- [Probability Illustration 34 Solved](https://www.youtube.com/watch?v=Qo0N4CC9xyA) — Illustration 34
- [Probability Illustration 35 Solved](https://www.youtube.com/watch?v=UW-7T996i0I) — Illustration 35
- [Probability Illustration 36 Solved](https://www.youtube.com/watch?v=1qUIvGVJpKw) — Illustration 36
- [Probability Illustration 37 Solved](https://www.youtube.com/watch?v=JVTsDS6Yl7g) — Illustration 37
- [Probability Illustration 38 Solved](https://www.youtube.com/watch?v=vkugPdQuq-I) — Illustration 38
- [Probability Illustration 39 Solved](https://www.youtube.com/watch?v=kte46fNeO_4) — Illustration 39
- [Probability Illustration 40 Solved](https://www.youtube.com/watch?v=PWqzdu0FvA4) — Illustration 40
- [Probability Illustration 41 Solved](https://www.youtube.com/watch?v=n85Iw68N-ok) — Illustration 41

## CMA Foundation Paper 4 — Fundamentals of Business Economics and Management (26 classes)

https://cmamasters.com/cma-video-classes/paper-4/

### Module 1 — Basic Concepts

- 1.1 [Fundamentals of Economics](https://www.youtube.com/watch?v=5shnTpeoqrk)
- 1.2 [Utility, Wealth and Production](https://www.youtube.com/watch?v=n9USeeUqyLY)
- 1.3 [Theory of Demand (Part 1)](https://www.youtube.com/watch?v=-YpdGLtx_fU)
- 1.3 [Elasticity of Demand (Part 2)](https://www.youtube.com/watch?v=Jwo-rz8HKU8)
- 1.3 [Supply and Equilibrium (Part 3)](https://www.youtube.com/watch?v=UpkEPU5QzcM)
- 1.4 [Theory of Production](https://www.youtube.com/watch?v=WI13gJJhaVY)
- 1.5 [Cost of Production](https://www.youtube.com/watch?v=M6RE4i3mjKQ)
- 1.6 [Means of Production](https://www.youtube.com/watch?v=iOIVV7F_mFA)

### Module 2 — Forms of Market

- 2.1 [Pricing and Perfect Competition (Part 1)](https://www.youtube.com/watch?v=ft_XXWGvpTQ)
- 2.1 [Monopoly, Oligopoly and Monopolistic Competition (Part 2)](https://www.youtube.com/watch?v=xtzcq0q-KKE)

### Module 3 — Money and Banking

- 3.1 [Money: Types, Features and Functions](https://www.youtube.com/watch?v=QjxQQTpIK3U)
- 3.2 [Banking: Functions and Principles](https://www.youtube.com/watch?v=4bVIHiL_6bo)
- 3.3 [Commercial Banks and the Central Bank (RBI)](https://www.youtube.com/watch?v=aPEyGuwBH98)
- 3.4 [Credit Creation, Credit Control and the Money Market](https://www.youtube.com/watch?v=9w9TzSCKciU)

### Module 4 — Economic and Business Environment

- 4.1 [PESTEL Analysis](https://www.youtube.com/watch?v=je9k3Ltib30)
- 4.2 [VUCAFU: The New Business Environment](https://www.youtube.com/watch?v=nQFzNoktSEk)

### Module 5 — Fundamentals of Management

- 5.1 [Introduction to Management](https://www.youtube.com/watch?v=agwbvR3lqo8)
- 5.2 [Stewardship and Agency Theory](https://www.youtube.com/watch?v=f7z2mgdusW4)
- 5.3 [Planning (Part 1)](https://www.youtube.com/watch?v=3NiaZgGtuA4)
- 5.3 [Organising, Staffing and Leading (Part 2)](https://www.youtube.com/watch?v=Mm3EcXv6bzc)
- 5.4 [Monitoring and Control (Part 2)](https://www.youtube.com/watch?v=kSleW1k3SaU)
- 5.4 [Communication and Coordination (Part 1)](https://www.youtube.com/watch?v=l-cgO0DvA8c)
- 5.5 [Organisation Structure and Delegation](https://www.youtube.com/watch?v=wisNYElXACg)
- 5.6 [Motivation Concepts and Theories (Part 2)](https://www.youtube.com/watch?v=MHNBDoWn9fw)
- 5.6 [Leadership Concepts and Theories (Part 1)](https://www.youtube.com/watch?v=LZJP0qIk-_E)
- 5.7 [Decision-Making: Types and Process](https://www.youtube.com/watch?v=-mlyO5YI3rw)

## CMA Intermediate Paper 5 — Business Laws and Ethics (54 classes)

https://cmamasters.com/cma-video-classes/paper-5/

### Module 12 — Companies Act, 2013

- [Companies Act 2013 Full Module in One Video](https://www.youtube.com/watch?v=DKwcwZXaOas) — Module overview
- [Companies Act 2013 – Full Module 12.1 in One Video](https://www.youtube.com/watch?v=11O7h6UQOuY) — Module overview
- 12.1 [Methods of Voting – Show of Hands, Poll, E-voting, Postal Ballot](https://www.youtube.com/watch?v=11k5JA-_OQ8)
- 12.1 [Quorum, Chairman and Proxies (Sections 103, 104, 105)](https://www.youtube.com/watch?v=-OGzkB0-Ch8)
- 12.1 [Statutory Registers and Annual Return (Sections 88, 92, 94)](https://www.youtube.com/watch?v=ueLNep7DUE8)
- 12.1 [Charges: Creation, Registration and Satisfaction (Sections 77–87)](https://www.youtube.com/watch?v=7LapjqFLqBw)
- 12.1 [Debentures, Debenture Trustee and Redemption (Section 71)](https://www.youtube.com/watch?v=N2LPTjM6u5I)
- 12.1 [Buy-back of Shares (Sections 68, 69, 70)](https://www.youtube.com/watch?v=uo1ukLSS7Ck)
- 12.1 [Securities Premium and Issue at Discount (Sections 52, 53)](https://www.youtube.com/watch?v=2eMSZ953NVA)
- 12.1 [Transfer and Transmission of Shares (Sections 56, 58)](https://www.youtube.com/watch?v=2o0g4Mvqodw)
- 12.1 [Preference Shares: Issue and Redemption (Section 55)](https://www.youtube.com/watch?v=5DspuwJK2bI)
- 12.1 [Alteration and Reduction of Share Capital (Sec 61, 64, 66)](https://www.youtube.com/watch?v=HhwpLa1b3Ls)
- 12.1 [Voting Rights and Variation of Shareholders' Rights (Sec 47, 48)](https://www.youtube.com/watch?v=q7HAP6Tpeqo)
- 12.1 [Sweat Equity, ESOP and Bonus Shares (Sec 54, 62, 63)](https://www.youtube.com/watch?v=2MjGP4y6iEE)
- 12.1 [Share Certificates (Sections 45, 46, 56)](https://www.youtube.com/watch?v=jmW8HfDLlY0)
- 12.1 [Share Capital and its Kinds (Section 43)](https://www.youtube.com/watch?v=QZxgUS2uftc)
- 12.1 [Private Placement (Section 42)](https://www.youtube.com/watch?v=Ka9Wt1TDhuY)
- 12.1 [Allotment of Securities – Minimum Subscription, PAS-3 (Sec 39–40)](https://www.youtube.com/watch?v=nLb50JFbFuI)
- 12.1 [Misstatement in Prospectus – Criminal & Civil Liability (Sec 34–38)](https://www.youtube.com/watch?v=GWGzcuD65Sw)
- 12.1 [Shelf, Red Herring and Abridged Prospectus (Sec 31–33)](https://www.youtube.com/watch?v=1Qoj2ME55P4)
- 12.1 [Varying Objects, Offer for Sale and Demat (Sections 27–30)](https://www.youtube.com/watch?v=JzExFRd4kxQ)
- 12.1 [Public Offer and Prospectus (Sections 23 & 26)](https://www.youtube.com/watch?v=7VKI-ZwI_9A)
- 12.1 [Registered Office and Name Display (Section 12)](https://www.youtube.com/watch?v=Lu4ZKTGW1zw)
- 12.1 [Alteration of Articles and Rectification of Name (Sections 14–17)](https://www.youtube.com/watch?v=G1HbyaC_miA)
- 12.1 [Alteration of Memorandum (Section 13)](https://www.youtube.com/watch?v=KSy50jcwSMc)
- 12.1 [Fraud at Incorporation and Binding Effect of MoA and AoA](https://www.youtube.com/watch?v=tX9OwalGt7w)
- 12.1 [Incorporation of a Company (Section 7)](https://www.youtube.com/watch?v=oKAcxCX0A7Q)
- 12.1 [Articles of Association (AoA)](https://www.youtube.com/watch?v=QdjHK3KPOZw)
- 12.1 [Doctrine of Ultra Vires](https://www.youtube.com/watch?v=36kqMQAz_Eo)
- 12.1 [Memorandum of Association (MoA)](https://www.youtube.com/watch?v=1ku1Tz7c7qk)
- 12.1 [Formation of a Company and Choosing the Name](https://www.youtube.com/watch?v=-mcu8cIV7sc)
- 12.1 [Public Financial Institutions and Producer Companies](https://www.youtube.com/watch?v=J5PYAOuTkTQ)
- 12.1 [Holding, Subsidiary and Associate Companies](https://www.youtube.com/watch?v=3wLGZ4LkUHg)
- 12.1 [Section 8 Company (Not-for-Profit)](https://www.youtube.com/watch?v=5-a6kTspKUI)
- 12.1 [Company Limited by Shares, by Guarantee and Unlimited Company](https://www.youtube.com/watch?v=4Rad4_GMyC4)
- 12.1 [Foreign Company](https://www.youtube.com/watch?v=9nwv6nsuI6s)
- 12.1 [Statutory, Registered and Government Companies](https://www.youtube.com/watch?v=MEz5XSv1zik)
- 12.1 [Small Company](https://www.youtube.com/watch?v=FAiMLfkEAUk)
- 12.1 [OPC – Benefits, Relaxations and Conversion](https://www.youtube.com/watch?v=Ve4hYhLKMa4)
- 12.1 [One Person Company (OPC)](https://www.youtube.com/watch?v=GZSOo54r-pM)
- 12.1 [Public Company](https://www.youtube.com/watch?v=ExgyDjiWNQg)
- 12.1 [Private Company](https://www.youtube.com/watch?v=Dzqm-t4NaTs)
- 12.1 [Kinds of Companies](https://www.youtube.com/watch?v=ydJ0pE05H2g)
- 12.1 [Lifting the Corporate Veil](https://www.youtube.com/watch?v=Qi1X5QA_whA)
- 12.1 [7 Features of a Company](https://www.youtube.com/watch?v=LN0QBK-HnlE)
- 12.1 [What is a Company?](https://www.youtube.com/watch?v=HKrMytW5jDY)
- 12.2 [Disqualifications of Directors](https://www.youtube.com/watch?v=qHzKIOXyi5k)
- 12.2 [DIN & Qualifications of a Director](https://www.youtube.com/watch?v=iMkHZHXoOsw)
- 12.2 [Who is a Director? Section 166 Duties](https://www.youtube.com/watch?v=BGqiBMpko7o)
- [Annual General Meeting and Extraordinary General Meeting (Sec 96, 97, 100)](https://www.youtube.com/watch?v=NccPO08U7qk)
- [Resolutions and Minutes (Sec 114–119)](https://www.youtube.com/watch?v=QAl17Y0YPAw)
- [Notice of General Meeting, Ordinary and Special Business (Sec 101, 102)](https://www.youtube.com/watch?v=MzPJdqR4B2k)
- [Acceptance of Deposits and Global Depository Receipts (Sec 73–76, 41)](https://www.youtube.com/watch?v=wSmgiLcZXm4)
- [Rights Issue and Preferential Offer (Section 62)](https://www.youtube.com/watch?v=pL5WFCwA6Pk)

## CMA Intermediate Paper 6 — Financial Accounting (3 classes)

https://cmamasters.com/cma-video-classes/paper-6/

### Module 2 — Bills of Exchange, Consignment, Joint Venture

- [Bills of Exchange in Tamil](https://www.youtube.com/watch?v=hQuDaVQC7OU) — Module overview

### Module 3 — Preparation of Final Accounts of Commercial Organisations, Not-for-Profit

- [NPO Accounts Revision in Tamil](https://www.youtube.com/watch?v=HRFJEOQ5PEI) — Module overview

### Module 5 — Lease Accounting

- [AS 19 Lease Accounting in Tamil](https://www.youtube.com/watch?v=oW2CZbUPSuQ) — Module overview

## CMA Intermediate Paper 7 — Direct and Indirect Taxation (2 classes)

https://cmamasters.com/cma-video-classes/paper-7/

### Module 1 — Basics of Income Tax Act

- [Income, Capital vs Revenue & Tax Rates in Tamil](https://www.youtube.com/watch?v=37asZfqbjCQ) — Module overview
- [Direct Tax Basics in Tamil](https://www.youtube.com/watch?v=sJ2l_ecmo08) — Module overview

## CMA Intermediate Paper 9 — Operations Management and Strategic Management (83 classes)

https://cmamasters.com/cma-video-classes/paper-9/

### Module 1 — Introduction

- [Operations Management Basics in Tamil](https://www.youtube.com/watch?v=w5uDgsnZrEE) — Module overview
- [Recent Trends in Operations Management – Part 2](https://www.youtube.com/watch?v=Atu90Cfbee8)
- [Recent Trends in Operations Management – Part 1](https://www.youtube.com/watch?v=gMzj-fNaxWY)
- [Production Management vs Operations Management](https://www.youtube.com/watch?v=2Ca_ceDiqDw)
- [Scope of Operations Management](https://www.youtube.com/watch?v=bLnJJqZQjms)
- [Two Objectives of Operations Management](https://www.youtube.com/watch?v=pkuYogsdakU)
- [What is Operations Management?](https://www.youtube.com/watch?v=zZdnykxApdc)
- [Operations Management Introduction Class in Tamil](https://www.youtube.com/watch?v=qF0tNpbVbJk)

### Module 2 — Operations Planning

- [Economic Batch Quantity (EBQ)](https://www.youtube.com/watch?v=ujrUcawUKAw)
- [MRP II – Manufacturing Resource Planning](https://www.youtube.com/watch?v=PL3LM74yVCk)
- [MRP – Material Requirements Planning](https://www.youtube.com/watch?v=DCAd5mhhHzo)
- [Aggregate Planning – Level vs Chase Strategy](https://www.youtube.com/watch?v=FnpcnzP2jm8)
- [Facility Layout & Its Types](https://www.youtube.com/watch?v=RE4-0Z_9XzM)
- [Facility Location – Where to Produce?](https://www.youtube.com/watch?v=X-_8t-r0MB0)
- [How Many Machines? Capacity Requirement Formula](https://www.youtube.com/watch?v=aXjSkPTNYh0)
- [Timing & Sizing of Capacity Expansion](https://www.youtube.com/watch?v=5zcHfXn9Q64)
- [Over Capacity, Under Capacity & Capacity Cushion](https://www.youtube.com/watch?v=ek3fXmZVUrg)
- [Capacity Planning Decisions](https://www.youtube.com/watch?v=TKYEVaLSYJk)
- [What is Capacity? Capacity Planning Basics](https://www.youtube.com/watch?v=yldFzvE4vYI)
- [Moving Average & Seasonal Index](https://www.youtube.com/watch?v=thLf1AxsJbM)
- [Quantitative Forecasting – Causal & Time Series](https://www.youtube.com/watch?v=jeUUgyw5YtE)
- [Qualitative Methods of Forecasting](https://www.youtube.com/watch?v=rNs6hMhz5xE)
- [Forecast Periods & 5 Steps of Forecasting](https://www.youtube.com/watch?v=wjC2K_zgUpM)
- [What is Demand Forecasting?](https://www.youtube.com/watch?v=TIfX-m-gvGA)

### Module 3 — Designing of Operational Systems and Control

- [Design Thinking](https://www.youtube.com/watch?v=NDc-n7HBIko)
- [Process Planning & Product–Process Matrix](https://www.youtube.com/watch?v=ZIhhIW2aswQ)
- [Product Life Cycle (PLC)](https://www.youtube.com/watch?v=jeP6puPdEy0)
- [Process Design & Selection](https://www.youtube.com/watch?v=DImaiyLBkS8)
- [Product Design](https://www.youtube.com/watch?v=WfXaAALFKPo)

### Module 4 — Application of Operation Research - Production Planning and Control

- 4.5 [Transportation Method Class in Tamil](https://www.youtube.com/watch?v=qR3d4yQMLdc)
- 4.5 [Transportation Problem in Tamil](https://www.youtube.com/watch?v=VVUKTbLv2VY)
- [Just-in-Time (JIT)](https://www.youtube.com/watch?v=3cWSh1_mGbk)
- [Lean Operations](https://www.youtube.com/watch?v=sO4OLe68JjQ)
- [Assembly Line Balancing](https://www.youtube.com/watch?v=bgAuk2_I9E4)
- [Simulation & Monte Carlo Method](https://www.youtube.com/watch?v=NKqtqUjiIr8)
- [Queuing Theory (Waiting Line Models)](https://www.youtube.com/watch?v=ZMFhDeTTmkI)
- [Scheduling & Sequencing](https://www.youtube.com/watch?v=y85XkBCQ44I)
- [Job Evaluation & the Assignment Problem](https://www.youtube.com/watch?v=EOKOwqZPK5k)
- [The Transportation Problem](https://www.youtube.com/watch?v=RHt_jVEjJ88)
- [Linear Programming – Concepts](https://www.youtube.com/watch?v=VLlD4kJLh3w)
- [Work Study – Method Study & Time and Motion Study](https://www.youtube.com/watch?v=0-QL1t6aLEY)
- [Types of Production Control](https://www.youtube.com/watch?v=-BPfEUmIsdU)
- [Production Planning and Control (PPC)](https://www.youtube.com/watch?v=lgViiEBuG3M)
- [What is Operations Research?](https://www.youtube.com/watch?v=jimOjDtXiwk)

### Module 7 — Economics of Maintenance and Spares Management

- [Economics of Maintenance & Spares Management in Tamil](https://www.youtube.com/watch?v=87-0Iom6KCM) — Module overview

### Module 8 — Introduction

- [Strategic Management Introduction in Tamil](https://www.youtube.com/watch?v=b9GPPQmtRKc) — Module overview
- 8.1 [Strategic Management Process – 4 Elements Explained](https://www.youtube.com/watch?v=gfeQ_j_TBi4)
- 8.1 [Red Ocean vs Blue Ocean Strategy – Solved Case 1](https://www.youtube.com/watch?v=s5ThcKRfHSA)
- 8.1 [Levels of Strategy – Corporate, Business & Functional](https://www.youtube.com/watch?v=AMxlrDadoO0)
- 8.1 [Strategic Decisions, Corporate Governance & Ethics](https://www.youtube.com/watch?v=15FyJtc0wMs)
- 8.1 [Competitive Advantage & Sustainable Advantage](https://www.youtube.com/watch?v=G7s3jh4dWH0)
- 8.1 [What is Strategy? Meaning, Kernel & Definition](https://www.youtube.com/watch?v=iB5GypnZMNQ)
- 8.2 [Tesla's Secret Master Plan – Solved Case 2](https://www.youtube.com/watch?v=egh3Z9RfjGw)
- 8.2 [Goals vs Objectives – SMART & Issues in Setting](https://www.youtube.com/watch?v=8pSdv5OZxo0)
- 8.2 [Ethical Behaviour & Ethical Core Values in Strategy](https://www.youtube.com/watch?v=VeprB_Xqxi8)
- 8.2 [Organisational Culture – 4 Layers & Strategy](https://www.youtube.com/watch?v=ncsdi12xmgM)
- 8.2 [What is a Mission? Product vs Customer Oriented](https://www.youtube.com/watch?v=jJURG4369Io)
- 8.2 [What is a Vision Statement? Meaning, Types & Benefits](https://www.youtube.com/watch?v=8xTaOE7Ec-E)
- 8.3 [Objectives of Strategic Management (10 Objectives)](https://www.youtube.com/watch?v=IqbOt5RQCJo)
- 8.4 [Change Management – Kotter, Lewin, ADKAR & More](https://www.youtube.com/watch?v=VSAQM_CaCYA)
- 8.4 [Strategic Leadership & Emotional Intelligence (Goleman)](https://www.youtube.com/watch?v=cLRmw1mDtHc)
- 8.4 [Organisational Genomics – Inner & Outer Systems](https://www.youtube.com/watch?v=RrfTEDVKZqI)
- 8.5 [MBO, FAST Goals & Performance Objectives](https://www.youtube.com/watch?v=tnxoMf1ucJE)
- 8.5 [Individual vs Organisational Objectives (SMART)](https://www.youtube.com/watch?v=0MiRqGiG2zM)
- 8.6 [Strategy Map & Steps of the Balanced Scorecard Approach](https://www.youtube.com/watch?v=Lq9-QMiyN1g)
- 8.6 [Balanced Scorecard – 4 Perspectives (Kaplan & Norton)](https://www.youtube.com/watch?v=btQ7ocWL3gc)
- 8.7 [EVA – Economic Value Added & Responsibility Accounting](https://www.youtube.com/watch?v=StQhrCRJ4Tc)
- [Module 8 Essay Questions – 8-Mark Answer Writing](https://www.youtube.com/watch?v=OSgx28qop8o)
- [Module 8 Short Essay Questions – How to Write the Answer](https://www.youtube.com/watch?v=nDsReHc7xsk)
- [Module 8 MCQs, True/False & Fill in the Blanks – Solved](https://www.youtube.com/watch?v=DIPVKGpz8B4)

### Module 9 — Strategic Analysis and Strategic Planning

- [Strategic Analysis & Planning in Tamil](https://www.youtube.com/watch?v=1DrRCw1aixc) — Module overview
- 9.1 [Characteristics of the Business Environment](https://www.youtube.com/watch?v=cdnT0wOVCJs)
- 9.1 [Business Environment & its 3 Layers](https://www.youtube.com/watch?v=OL48h-3qw0A)
- 9.2 [Five Forces – Rivalry Among Established Companies](https://www.youtube.com/watch?v=CSMC-l1my_Q)
- 9.2 [Porter's Five Forces – Threat of New Entrants](https://www.youtube.com/watch?v=O-D4xucV2zU)
- 9.2 [Porter's Value Chain – Primary & Support Activities](https://www.youtube.com/watch?v=xVCaMoFR82o)
- 9.2 [Industry vs Sector – Meaning and Difference](https://www.youtube.com/watch?v=zVD91CMfelc)
- 9.2 [Airbnb Case – PESTEL in Action (Solved Case)](https://www.youtube.com/watch?v=feZid-QRpaY)
- 9.2 [PESTEL Analysis Explained with Key Drivers for Change](https://www.youtube.com/watch?v=dAtHtODC4SM)
- 9.6 [Strategic Planning & Decision Making in Tamil](https://www.youtube.com/watch?v=VWVdp1SLMAA)

### Module 10 — Formulation and Implementation of Strategy

- [BPR & Production Strategy in Tamil](https://www.youtube.com/watch?v=F19TJE2mF10) — Module overview
- [Formulation & Implementation of Strategy in Tamil](https://www.youtube.com/watch?v=LE_jiPTqSTs) — Module overview

### Module 11 — Digital Strategy

- [Digital Strategy in Tamil](https://www.youtube.com/watch?v=z-OerAegi_o) — Module overview

## CMA Intermediate Paper 10 — Corporate Accounting and Auditing (16 classes)

https://cmamasters.com/cma-video-classes/paper-10/

### Module 1 — Accounting for Shares and Debentures

- [Paper-10 Module -1 Accounting for Shares and Debentures (Part-1) CMA INTERMEDIATE G2 (TAMIL)](https://www.youtube.com/watch?v=x63DIJB6LQ4) — Module overview
- [Accounting for Shares & Debentures Part 1](https://www.youtube.com/watch?v=4CJ0nm-g43Y) — Module overview
- [Accounting for Shares & Debentures Class in Tamil](https://www.youtube.com/watch?v=jz0V-_M-hlA) — Module overview
- 1.2 [Illustrations 53 & 58 Solved in Tamil](https://www.youtube.com/watch?v=lzoXOqVYPe4)
- [Illustrations 16 & 17 Solved in Tamil](https://www.youtube.com/watch?v=uM30rs9iPq0)

### Module 2 — Preparation of the Statement of Profit and Loss and Balance Sheet (As per

- [Company Final Accounts (Schedule III) in Tamil](https://www.youtube.com/watch?v=tlYByxFaFyg) — Module overview
- [Schedule III Division II — Illustration 9+ in Tamil](https://www.youtube.com/watch?v=Kekd01gNQeM) — Illustration 9

### Module 4 — Accounts of Banking, Electricity and Insurance Companies

- [Accounts of Banking Companies in Tamil](https://www.youtube.com/watch?v=UXD-SG2AHBY) — Module overview

### Module 6 — Basic Concepts of Auditing

- 6.4 [Internal Audit in Tamil](https://www.youtube.com/watch?v=SGeaefpIYLc)
- 6.4 [Internal Audit in India (Tamil)](https://www.youtube.com/watch?v=Yiv2PRz6Nwc)

### Module 7 — Provision Relating to Audit under Companies Act, 2013

- [Audit of Financial Statement Items in Tamil](https://www.youtube.com/watch?v=dvLnQwJSeN4) — Module overview
- 7.1 [Removal of Company Auditor in Tamil](https://www.youtube.com/watch?v=IfuJbwCXq9c)
- 7.3 [Secretarial Audit in Tamil](https://www.youtube.com/watch?v=bindCnCkdd4)
- 7.7 [NFRA Explained in Tamil](https://www.youtube.com/watch?v=4cDafiN8hIs)

### Module 8 — Auditing of Different Types of Undertakings

- 8.2 [Audit of Healthcare Organisations in Tamil](https://www.youtube.com/watch?v=dTwRzOqeqTs)
- 8.6 [Audit of Local Self Government in Tamil](https://www.youtube.com/watch?v=mrbBQTJTdIc)

## CMA Intermediate Paper 11 — Financial Management and Business Data Analytics (93 classes)

https://cmamasters.com/cma-video-classes/paper-11/

### Module 1 — Fundamentals of Financial Management

- [Certainty Equivalent Approach: Proposal A vs B – Solved Case 5](https://www.youtube.com/watch?v=WBkornDPe34)
- [Risk-adjusted Discount Rate NPV: Machine at 18% – Solved Case 4](https://www.youtube.com/watch?v=34JRcHtY-tU)
- [Total Return with Dividend Growth: r = D1/P0 + g – Solved Case 3](https://www.youtube.com/watch?v=xio4kwiIzdg)
- [Yield on a Secured Premium Note by Interpolation – Solved Case 2](https://www.youtube.com/watch?v=VyGJp4ehPTA)
- [Future Value of a Sum vs an Annuity: ₹100 at 10% – Solved Case 1](https://www.youtube.com/watch?v=ORzkGaRZvFc)
- [Future Value of a Single Sum: ₹1.5 Lakh at 12% for 10 Years – Illustration 1](https://www.youtube.com/watch?v=Hp2EHDBzkO8) — Illustration 1
- [Rule of 72: How Long to Double ₹20,000 at 8%? – Illustration 2](https://www.youtube.com/watch?v=LFWZgoBnyW8) — Illustration 2
- [Present Value of ₹1,000 Due in 3 Years at 10% – Illustration 3](https://www.youtube.com/watch?v=GQKr_I61ToU) — Illustration 3
- [Sinking Fund Deposit for ₹50 Crore Bonds at 12% – Illustration 4](https://www.youtube.com/watch?v=Q9gz-cQ4SYQ) — Illustration 4
- [Present Value of ₹1,000 Receivable in 6 Years at 10% – Illustration 5](https://www.youtube.com/watch?v=5gTPd4KzgCQ) — Illustration 5
- [Present Value of ₹1,000 Receivable in 20 Years at 8% – Illustration 6](https://www.youtube.com/watch?v=JX31HkTBKY0) — Illustration 6
- [Future Value of ₹1 Lakh at 12% for 20 Years – Illustration 7](https://www.youtube.com/watch?v=Tp9di7CAjPQ) — Illustration 7
- [Recurring Deposit Maturity: ₹20,000 a Year at 9% for 5 Years – Illustration 8](https://www.youtube.com/watch?v=Lywc4tTSdY4) — Illustration 8
- [Future Value of an Annuity Year by Year: ₹8,000 at 10% – Illustration 9](https://www.youtube.com/watch?v=GB0RQ2PsBPc) — Illustration 9
- [Half-yearly Compounding: ₹75,000 at 8% for 5 Years – Illustration 10](https://www.youtube.com/watch?v=XUqaeH1T9ys) — Illustration 10
- [Present Value of a Perpetuity: ₹5,000 a Year at 10% – Illustration 11](https://www.youtube.com/watch?v=kIkSpqqhDns) — Illustration 11
- [Total Return on a Share: Dividend + Capital Gain – Illustration 12](https://www.youtube.com/watch?v=DkYZuv_7G4U) — Illustration 12
- [Expected Return, Variance & Standard Deviation – Illustration 13](https://www.youtube.com/watch?v=vhOMIRrKrOU) — Illustration 13
- [Coefficient of Variation: Which Security Is Riskier? – Illustration 14](https://www.youtube.com/watch?v=KpEB-iqeVek) — Illustration 14
- [Beta of a Security from Correlation and SD – Illustration 15](https://www.youtube.com/watch?v=RC1HtLAc8cM) — Illustration 15
- [Annual Returns, Average, Variance & SD from Share Prices – Illustration 16](https://www.youtube.com/watch?v=BSJvODtn51A) — Illustration 16
- [CAPM Expected Return: Beta 1.2, RF 4%, RM 12% – Illustration 17](https://www.youtube.com/watch?v=VdK-d4nYOOc) — Illustration 17

### Module 3 — Tools for Financial Analyses

- [Cash Flow Statement in Tamil](https://www.youtube.com/watch?v=wW6LwGzRXH0) — Module overview

### Module 4 — Sources of Finance and Cost of Capital

- [WACC for Long-term Projects (Market Values) – Solved Case 4](https://www.youtube.com/watch?v=7uztR91A75Q)
- [WACC with Flotation Costs – Avon Electricals – Solved Case 3](https://www.youtube.com/watch?v=Z0q_OsIQN3w)
- [CAPM When Beta Rises or Falls – Solved Case 2](https://www.youtube.com/watch?v=PHEgBWjV3MQ)
- [CAPM – Treasury Bills & Systematic Risk – Solved Case 1](https://www.youtube.com/watch?v=a_-RtrMGCdM)
- [Cost of Perpetual Debt at Par, Discount & Premium – Illustration 1](https://www.youtube.com/watch?v=GO7lbrh6REk) — Illustration 1
- [Cost of Irredeemable Debenture at Market Price – Illustration 2](https://www.youtube.com/watch?v=bDEjZ-iFVQM) — Illustration 2
- [Cost of 15% Perpetual Debt at Par, Premium & Discount – Illustration 3](https://www.youtube.com/watch?v=EvwZhIEfWIM) — Illustration 3
- [Cost of Redeemable Debenture Issued at Premium – Illustration 4](https://www.youtube.com/watch?v=nAnObthqzFk) — Illustration 4
- [Cost of Existing Redeemable Debenture at Market Price ₹80 – Illustration 5](https://www.youtube.com/watch?v=Slf-W95hZBs) — Illustration 5
- [Cost of Debenture: Discount, Flotation & Redemption Premium – Illustration 6](https://www.youtube.com/watch?v=Em3EbStLzSA) — Illustration 6
- [Value of an Amortised Bond – ₹10,000 Repaid in 5 Instalments – Illustration 7](https://www.youtube.com/watch?v=DJY7FW-TXD8) — Illustration 7
- [Cost of Convertible Debenture – Cash or 10 Shares? – Illustration 8](https://www.youtube.com/watch?v=9UNI6FcUnFY) — Illustration 8
- [Cost of Redeemable Preference Shares – Illustration 9](https://www.youtube.com/watch?v=NRWU8uc8JqM) — Illustration 9
- [Cost of Preference Shares with Dividend Tax – Illustration 10](https://www.youtube.com/watch?v=NZ1QpMebfM0) — Illustration 10
- [Irredeemable Preference Shares at Par, Premium & Discount – Illustration 11](https://www.youtube.com/watch?v=icMxYJPihqw) — Illustration 11
- [Cost of Equity – Dividend Price Approach – Illustration 12](https://www.youtube.com/watch?v=5_XMRy189BE) — Illustration 12
- [Cost of New Equity Issue with Underwriting Commission – Illustration 13](https://www.youtube.com/watch?v=ItTvA5jSbl0) — Illustration 13
- [Cost of Equity – Earnings Price Approach – Illustration 14](https://www.youtube.com/watch?v=lOd3H0u56MI) — Illustration 14
- [Cost of Equity with Dividend Tax – Mamon Ltd – Illustration 15](https://www.youtube.com/watch?v=JaNkEkpMm88) — Illustration 15
- [Dividend Growth Model (Gordon) – ke and Price at 7% Growth – Illustration 16](https://www.youtube.com/watch?v=jez361OGdHQ) — Illustration 16
- [Growth Rate from Dividend History & Cost of Equity – Illustration 17](https://www.youtube.com/watch?v=dcLk3aO4Hz8) — Illustration 17
- [Cost of Equity by CAPM – Illustration 18](https://www.youtube.com/watch?v=ZKq_ZmlsCj0) — Illustration 18
- [CAPM & Equilibrium Share Price – Buy or Not? – Illustration 19](https://www.youtube.com/watch?v=y866xQ8FwoM) — Illustration 19
- [Cost of Equity by CAPM – Mamon Ltd, Beta 1.75 – Illustration 20](https://www.youtube.com/watch?v=1RCp19hHe6E) — Illustration 20
- [CAPM with Three Betas (1, 2/3, 5/4) – Illustration 21](https://www.youtube.com/watch?v=443WYDIAo20) — Illustration 21
- [CAPM with Market Return from Price & Dividend – Illustration 22](https://www.youtube.com/watch?v=F5PLOEaqROw) — Illustration 22
- [Cost of Retained Earnings kr = ke(1 – t)(1 – b) – Illustration 23](https://www.youtube.com/watch?v=EgMu-eJB5tQ) — Illustration 23
- [Cost of Retained Earnings – Formula & Rupee Method – Illustration 24](https://www.youtube.com/watch?v=c2ElCgCLNwo) — Illustration 24
- [WACC Using Market Value Weights – AKS Ltd – Illustration 25](https://www.youtube.com/watch?v=Mqx2q5_P1D0) — Illustration 25
- [WACC Book Value vs Market Value – Asianol Ltd – Illustration 26](https://www.youtube.com/watch?v=DGijNc5d-H4) — Illustration 26
- [WACC Book vs Market Value – Why the Difference? – Illustration 27](https://www.youtube.com/watch?v=AoM2Yb8pzLQ) — Illustration 27
- [WACC Before & After a New Loan – ABC Ltd – Illustration 28](https://www.youtube.com/watch?v=7vQJtdbC_UI) — Illustration 28
- [Book, Market & Marginal WACC – XYZ Ltd – Illustration 29](https://www.youtube.com/watch?v=qpoNK6ATi0Y) — Illustration 29

### Module 5 — Capital Budgeting

- [Net Cash Inflow after Taxes – Illustration 1](https://www.youtube.com/watch?v=Nl9UZ1mM0Oc) — Illustration 1
- [Payback Period – Illustration 2](https://www.youtube.com/watch?v=417aLQaYa2s) — Illustration 2
- [Accounting Rate of Return (ARR) – Illustration 4](https://www.youtube.com/watch?v=2N2oxnLxMpI) — Illustration 4
- [Net Present Value (NPV) – Illustration 5](https://www.youtube.com/watch?v=2kESwjQbDoE) — Illustration 5
- [NPV with Two Depreciation Methods – Illustration 6](https://www.youtube.com/watch?v=NRmqMObSqHw) — Illustration 6
- [Profitability Index (PI) – Illustration 7](https://www.youtube.com/watch?v=SKHsmOzpDcw) — Illustration 7
- [Internal Rate of Return (IRR) by Interpolation – Illustration 8](https://www.youtube.com/watch?v=_-YVzp8aZkk) — Illustration 8
- [Discounted Payback Period – Illustration 9](https://www.youtube.com/watch?v=3czSnsJd14s) — Illustration 9
- [Modified Internal Rate of Return (MIRR) – Illustration 10](https://www.youtube.com/watch?v=Z0BNwURFp6s) — Illustration 10
- [Adjusted Net Present Value (APV) – Illustration 11](https://www.youtube.com/watch?v=0gfMyS5gICU) — Illustration 11
- [Capital Rationing (Divisible & Indivisible) – Illustration 12](https://www.youtube.com/watch?v=Wq2ttcpVsoA) — Illustration 12
- [Payback, ARR, NPV, PI, IRR & MIRR on One Project – Illustration 13](https://www.youtube.com/watch?v=tTUl2ew7UXY) — Illustration 13
- [Replacement Decision: Keep or Replace a New Machine? – Illustration 14](https://www.youtube.com/watch?v=3C4u5YxeY34) — Illustration 14
- [Replacement Decision with Tax & Working Capital – Illustration 15](https://www.youtube.com/watch?v=M9y12Aw0lok) — Illustration 15
- [IRR from Payback Period & Payback Reciprocal – Illustration 16](https://www.youtube.com/watch?v=kCIijV-e4ts) — Illustration 16
- [NPV with WDV Depreciation, Tax & Working Capital – Illustration 17](https://www.youtube.com/watch?v=2OO7dYv8ixM) — Illustration 17
- [NPV with 100% Tax Write-off (R&D Computer) – Illustration 18](https://www.youtube.com/watch?v=IzCfyOByI2U) — Illustration 18
- [Risk-Adjusted Discount Rate (RADR) – Illustration 19](https://www.youtube.com/watch?v=dRX7zYILcmQ) — Illustration 19
- [NPV with Equal Cash Flows & Scrap Value – Illustration 20](https://www.youtube.com/watch?v=UletUzhvbUg) — Illustration 20
- [Equivalent Annual Cost (EAC): Machines with Unequal Lives – Illustration 21](https://www.youtube.com/watch?v=dHork4F3L4E) — Illustration 21
- [Replacement with a Block of Assets (WDV) – Illustration 22](https://www.youtube.com/watch?v=aQyKOXNitnM) — Illustration 22
- [Keep, Upgrade or Buy New? Incremental NPV – Illustration 23](https://www.youtube.com/watch?v=c6kIsZtboqk) — Illustration 23
- [Capital Rationing with Mutually Exclusive Projects – Illustration 24](https://www.youtube.com/watch?v=LK7uTtCHVj8) — Illustration 24
- [NPV vs IRR Conflict: Which to Follow? – Illustration 25](https://www.youtube.com/watch?v=eCdx7-JcKUM) — Illustration 25
- [NPV, Discounted Payback & PI Compared – Illustration 26](https://www.youtube.com/watch?v=ympR8kV5T-U) — Illustration 26
- [Payback, Discounted Payback, NPV & PI for One Machine – Illustration 27](https://www.youtube.com/watch?v=jrXoI2iluaw) — Illustration 27

### Module 6 — Working Capital Management

- [FMDA Module 6.5 & 7.1 Class](https://www.youtube.com/watch?v=tJ2Eqkhe4JA) — Module overview

### Module 7 — Financing Decisions of a Firm

- [Net Income Approach – Value of Firm & ko – Illustration 1](https://www.youtube.com/watch?v=Tk3taxGvBsw) — Illustration 1
- [NI Approach – Value & WACC of Four Firms – Illustration 2](https://www.youtube.com/watch?v=Gw42BhKSNTc) — Illustration 2
- [Equity vs Preference vs Debentures – XYZ Ltd – Illustration 3](https://www.youtube.com/watch?v=GPoh-c38pfA) — Illustration 3
- [Debt or Equity – Probable Share Price – XL Ltd – Illustration 4](https://www.youtube.com/watch?v=0cpS-Ht3ydU) — Illustration 4
- [Modigliani–Miller Approach – Value of Firm & Share – Illustration 5](https://www.youtube.com/watch?v=V5ibheHsb70) — Illustration 5
- [Overall Cost of Capital by Project Size – Z Co. – Illustration 6](https://www.youtube.com/watch?v=YOrGYOHrHKc) — Illustration 6
- [NI vs NOI (MM with Tax) – Firms X & Y – Illustration 7](https://www.youtube.com/watch?v=3hqaMf9Vfcg) — Illustration 7
- [Traditional Approach – Value, ko, B/S & B/V – Illustration 8](https://www.youtube.com/watch?v=j4Sxh3ED5Iw) — Illustration 8
- [Degree of Operating Leverage – Four Firms – Illustration 9](https://www.youtube.com/watch?v=vr4Ux17Bl_k) — Illustration 9
- [Degree of Financial Leverage – EBIT ÷ EBT – Illustration 10](https://www.youtube.com/watch?v=9PIX8AYINSo) — Illustration 10

## CMA Intermediate Paper 12 — Management Accounting (13 classes)

https://cmamasters.com/cma-video-classes/paper-12/

### Module 1 — Introduction to Management Accounting

- [INTRODUCTION TO MANAGEMENT ACCOUNTING  EXPLAINED IN TAMIL, PAPER-12 MODULE-1 CMA INTER-GII](https://www.youtube.com/watch?v=Z4XKLEQoU3s) — Module overview

### Module 2 — Activity Based Costing

- [ABC Costing Full Class in Tamil](https://www.youtube.com/watch?v=HXDg-skulUI) — Module overview

### Module 3 — Marginal Costing

- [Marginal Costing Explained in Tamil Module - 3, Paper - 12 CMA INTERMEDIATE (TAMIL)](https://www.youtube.com/watch?v=FbZw39Gsifk) — Module overview

### Module 4 — Applications of Marginal Costing in Short Term Decision Making

- [Marginal Costing Applications Paper 12 module -04 CMA Class in Tamil](https://www.youtube.com/watch?v=qNIyAf4x3bw)

### Module 5 — Transfer Pricing

- [Transfer Pricing in Tamil](https://www.youtube.com/watch?v=X8rvlWAE53g) — Module overview

### Module 6 — Standard Costing and Variance analysis

- [Standard Costing & Variance Class 2 in Tamil](https://www.youtube.com/watch?v=K_BPy_oznKQ)

### Module 7 — Forecasting, Budgeting and Budgetary Control

- [Budgeting Paper-12, M : 7.4 Intermediate Group-II, CMA Class in Tamil](https://www.youtube.com/watch?v=BPdHtFqj0sA) — Module overview
- [Cash Budget Concept in Tamil](https://www.youtube.com/watch?v=y_bU-WYXYQA)

### Module 8 — Divisional Performance Measurement

- [Divisional Performance Measurement Paper 12MA Module-8 Class in Tamil](https://www.youtube.com/watch?v=jr96bxr4pg8) — Module overview
- [Divisional Performance Measurement in Tamil](https://www.youtube.com/watch?v=6V_iaxT0s7I) — Module overview
- [Divisional Performance & DuPont Analysis in Tamil](https://www.youtube.com/watch?v=oJQkx011bd0) — Module overview
- [Learning Curve in Tamil](https://www.youtube.com/watch?v=pmkfMw7X-RE) — Module overview

### Module 9 — Responsibility Accounting

- [Responsibility Accounting - P12, Module -9 Explained in Tamil CMA INTERMEDIATE](https://www.youtube.com/watch?v=Bhd6p0rPfvE) — Module overview