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
Divyansh
Mobile: +91 73060 64840
Location: Madhya Pradesh
Qualification: 12
I have Cissp certificate foundation course in cybersecurity by Google-certified and a professional certificate by more..
Meghna
Mobile: +91 8301010866
Location: West Bengal
Qualification: Bachelor of Design
Hi I’m Meghna looking for a position of graphic design I'm excited to take on more..
Anant
Mobile: +91 9446600368
Location: Bihar
Qualification: B. Sc
Good to mentor student of std 8 9 10 NTSE and pre foundation for IIT more..
Namani
Mobile: +91 85477 93334
Location: Telangana
Qualification: Bcom Graduate
•Excellent knowledge of accounting-related concepts •Knowledge in preparing accounting related documents like invoices bills purchase more..
Nayana
Mobile: +91 91884 77559
Location: Ernakulam
Qualification: B.com, Diploma in Secretarial Practice
Working as Data Entry Operator in Lighthouses and lightships Cochin ( from 2017) more..
Janani
Mobile: +91 89210 61945
Location: Tamil Nadu
Qualification: Btech. Biotechnology
Experience: Two years of teaching experience including online tutoring Worked as a home tutor for more..
Dr.
Mobile: +91 9895490866
Location: Karnataka
Qualification: Pharm D
As a teacher I have gained extensive experience in various skills related to teaching and more..
Vijayalakshmi
Mobile: +91 73060 64840
Location: Tamil Nadu
Qualification: M.com
I have 7 5 years of experience in accounting and 5years of experience in teaching more..
Jeetu
Mobile: +91 85477 93334
Location: Haryana
Qualification: B.com
Accounting work with gst and income tax work itr filed gst return filed ITC reconciliation more..
Bavithraa
Mobile: +91 98474 90866
Location: Tamil Nadu
Qualification: M.Sc, B.Ed
Mathematics & Reasoning: 4 years of teaching experience (2 years in school + 4 years more..
Nithisha
Mobile: +91 9895490866
Location: Telangana
Qualification: Inter
Worked as billing executive in RCI logistics for 2 years and learnd practical accounting course more..
Naga
Mobile: +91 9446600368
Location: Andhra Pradesh
Qualification: B.Tech
April 8 2024 I am writing to express my strong interest in the software developer more..
megha
Mobile: +91 98474 90866
Location: Uttar Pradesh
Qualification: CA
Chartered accountant Accounting Audit Taxation Tally with Gst Excel Computax Computds etc more..
Mahalakshmi
Mobile: +91 91884 77559
Location: Tamil Nadu
Qualification: M.A.ENGLISH
I have completed Java Selenium Course • Proficient in Java programming language • Skilled in more..
Mashitha
Mobile: +91 9895490866
Location: Kerala
Qualification: M. Com
Tally Ms word Ms excell Accounting Counseling more..