Principles and Practice of Accounting for CA Foundation
Principles and Practice of Accounting in CA Foundation
Attend a Free Trial Class
Detailed Syllabus for Principles and Practice of Accounting – CA Foundation Course
The Principles and Practice of Accounting paper in the CA Foundation course focuses on fundamental accounting concepts, principles, and practices essential for aspiring Chartered Accountants.
Module 1: Theoretical Framework
- Meaning, Scope, and Objectives of Accounting
- Accounting Principles, Concepts, and Conventions
- Accounting Standards (AS 1, AS 2, AS 3, AS 6, AS 10) – Overview
- Accounting Policies, Estimates, and Errors
- Capital and Revenue Expenditure
Module 2: Accounting Process
- Journal Entries and Ledger Posting
- Subsidiary Books and Cash Book
- Bank Reconciliation Statement (BRS)
- Trial Balance and Rectification of Errors
Module 3: Preparation of Financial Statements
- Trading, Profit & Loss Account, and Balance Sheet
- Adjustments in Final Accounts (Depreciation, Outstanding & Prepaid Expenses, Accrued & Unearned Income, Provisions, Reserves)
- Accounting for Depreciation – Straight-Line Method & Written Down Value Method
Module 4: Accounting for Special Transactions
- Bills of Exchange and Promissory Notes
- Sale of Goods on Approval or Return Basis
- Accounting for Consignment Transactions
- Accounting for Joint Ventures
Module 5: Partnership Accounts
- Fundamentals of Partnership (Capital Accounts, Profit Sharing)
- Admission, Retirement, and Death of a Partner
- Dissolution of Partnership Firm
Module 6: Company Accounts (Basic Concepts)
- Introduction to Company Accounts
- Issue, Forfeiture, and Reissue of Shares
- Basics of Redemption of Preference Shares and Debentures
Module 7: Accounting for Non-Profit Organizations
- Receipts and Payments Account
- Income and Expenditure Account
- Balance Sheet Preparation
Module 8: Miscellaneous Topics
- Accounting for Investments
- Hire Purchase and Instalment System
- Self-Balancing Ledgers
Exam Pattern:
- Total Marks: 100
- Exam Type: Descriptive
- Passing Criteria: 40% (Minimum) & 50% Aggregate in CA Foundation
Attend a Free Trial Class
Locations (Online/Offline)
Cyberoid Highlights
List of Experts / Trainers Available in Australia
kritika
Mobile: +91 8301010866
Location: Bihar
Qualification: Master's in social work
1 hr intern at the missionary of St Teresa foundation 2 Project coordinator and counselor more..
Baldev
Mobile: +91 91884 77559
Location: Chandigarh
Qualification: B.com
I have 18 years experience in accounting and tally more..
Ashutosh
Mobile: +91 9895490866
Location: Maharashtra
Qualification: MA Political Science
Skills 1 Attention to detail 2 Storytelling ability 3 Creativity and originality 4 Understanding of more..
Luqman
Mobile: +91 91884 77559
Location: Karnataka
Qualification: Masters of Business Administration
Skills - Advance Excel and other MS Office 365 applications Marketing Finance Tally ERP Team more..
Mahima
Mobile: +91 98474 90866
Location: Karnataka
Qualification: MBA
I am a passionate and result-oriented HR professional with 2 years of hands-on experience across more..
pushpalatha
Mobile: +91 73060 64840
Location: Tamil Nadu
Qualification: BscB. Ed ( Msc)
Having 5+ years of experience in cbse schools Skills : Xseed and Activities oriented methodology more..
Vanshi
Mobile: +91 9446600368
Location: Maharashtra
Qualification: 12th pass
My skills are designing accounting and also i am a very good dancer As being more..
Deep
Mobile: +91 73060 64840
Location: Uttar Pradesh
Qualification: B.VOC(software development & e.governance)
Enthusiastic and dedicated Python Django Developer with a strong foundation in computer science principles and more..
Steve
Mobile: +91 9895490866
Location: Sikkim
Qualification: M. Com
A dynamic versatile professional with a strong foundation in education finance and content creation Experienced more..
Gayathri
Mobile: +91 91884 77559
Location: Telangana
Qualification: Maters
My 11 years of training in India and Dubai have helped me develop strategies to more..
Deepthi
Mobile: +91 9895490866
Location: Andhra Pradesh
Qualification: CMA semiqualified & b.com final year
I worked as junior tally trainer in Prism college As I am a semi qualified more..
Nikesh
Mobile: +91 8301010866
Location: Maharashtra
Qualification: B Com
Tally MS OFFICE ETC Accounting with finalisation Auditing GST TDS TCS taxation Income Tax etc more..
Ekta
Mobile: +91 91884 77559
Location: Gujarat
Qualification: CA
WORK EXPERIENCE Chartered Accountant Vadilal Industries (Ahmedabad) August 2023 – Present • Managed bank loan more..
Melvin
Mobile: +91 89210 61945
Location: Kerala
Qualification: MSc Physics
I believe that teaching goes beyond textbooks; it’s about making concepts come alive through real-life more..
Dr.
Mobile: +91 9446600368
Location: Rajasthan
Qualification: Ph.D.
10+year experience in education field teach biology (zoology and botany) in 11th 12th foundation and more..