Batch for CA, German, Tally, Neet, Net, Set Batches

Principles and Practice of Accounting for CA Foundation

  4. Principles and Practice of Accounting for CA Foundation

Principles and Practice of Accounting in CA Foundation

Attend a free trial class to understand the syllabus along with the skills and experience of our experts. We have 500+ experts ready to give individual (one to one) training at your convenience.

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 to understand the syllabus along with the skills and experience of our experts. We have 500+ experts ready to give individual (one to one) training at your convenience.

    Attend a Free Trial Class


Locations (Online/Offline)


Cyberoid Highlights

List of Experts / Trainers Available in Bahrain

Sujatha

Mobile: +91 9895490866

Location: Gujarat

Qualification: M.C.A

Handling IT IP CS(CBSE board) for Classes 10 11 12 since 10 years in Kokilaben  more..

Catherine

Mobile: +91 91884 77559

Location: Karnataka

Qualification: B.Arch

Dear Hiring Manager I am writing to express my interest in the Graphic Designer position  more..

Reshma

Mobile: +91 89210 61945

Location: Aluva

Qualification: Diploma in secretarial practice

5 years experience in data entry operator   more..

Mashitha

Mobile: +91 9446600368

Location: Kerala

Qualification: M. Com

Tally Ms word Ms excell Accounting Counseling  more..

Navkiranjot

Mobile: +91 85477 93334

Location: Punjab

Qualification: Bsc CSM,Msc Statistics,PGDCA,strategic management accounting

I working as a home tutor since 2018 I have done masters in statistics from  more..

PALLAVI

Mobile: +91 85477 93334

Location: Karnataka

Qualification: Bachelor's

Prolific & hard-working business analyst with strong foundation of Microsoft excel power-bi and multiple reporting  more..

yash

Mobile: +91 8301010866

Location: Uttar Pradesh

Qualification: B.com,CPA

Hello I am already Tally & Gst trainer I have same experience this line 1  more..

Poornima

Mobile: +91 91884 77559

Location: Karnataka

Qualification: MBA

I have 9 years of industry experience and 2 years as Asst Professor Im also  more..

Pranali

Mobile: +91 9446600368

Location: Maharashtra

Qualification: MCA

I am MCA graduate During my Academic Journey I am passionate about Software Development I  more..

Ashna

Mobile: +91 73060 64840

Location: Kerala

Qualification: Master's Degree in Computer Science

3 Years Experience as Flutter Developer with strong knowledge of state management UI design principles  more..

Justine

Mobile: +91 73060 64840

Location: Kerala

Qualification: B>Tech CSE

IELts trainer online OET content creator at lets Update Language Academy Edapplly trong command of  more..

Jayram

Mobile: +91 9895490866

Location: Odisha

Qualification: B.com A accounting honours

Accounts Finlisationn Balance sheets PNL TB GST TDS MIS Budgets Audits  more..

Archa

Mobile: +91 91884 77559

Location: Kerala

Qualification: Msc Computer Science

As a Frontend MERN intern I've gained three months of hands-on experience in MongoDB Express  more..

Mahankali

Mobile: +91 9895490866

Location: Telangana

Qualification: B.com

I have 3+year of experience in accounting taxation and audit   more..

Ali

Mobile: +91 9446600368

Location: Maharashtra

Qualification: MCOm

Worked in various Accounting software with costing Auditing taxation stock  more..