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

Yeshaswi

Mobile: +91 91884 77559

Location: Himachal Pradesh

Qualification: Master's

Experience :- 3 months teaching practice under the B Ed course  more..

Anmol

Mobile: +91 98474 90866

Location: Punjab

Qualification: Llm

I am practice as advocate and passed llm in criminology and also participated in many  more..

Sachin

Mobile: +91 9895490866

Location: Amravati Maharashtra

Qualification: BTech

ISTQB Foundation Level Certification Functional Testing Regression Testing Smoke Testing Selenium Java TestNg Playwright Postman  more..

Najil

Mobile: +91 85477 93334

Location: Kochi

Qualification: higher secondary graduated

Dear Hiring Manager I am writing to express my interest in the Full Stack Python  more..

Yoshita

Mobile: +91 9895490866

Location: Haryana

Qualification: BCom (final semester)

Key Skills - Communication adaptable Microsoft Excel Google documents Google Meet Cursive Handwritting Experience -  more..

Sorselvi

Mobile: +91 85477 93334

Location: Tamil Nadu

Qualification: BBA

Spec create Sales Accounting Marketing Receptionist ERP  more..

Haseeba

Mobile: +91 9895490866

Location: Eloor

Qualification: B.com,Diploma in commercial practice

I have 6 months of experience as apprenticeship training at KITCO Placement park Kalamassery   more..

Abdul

Mobile: +91 8301010866

Location: Delhi

Qualification: B.com Honours Graduate

I have 6+ year chartered accountant firm experience in financial accounting like Gst return Income  more..

Ayyappa

Mobile: +91 91884 77559

Location: Eluru

Qualification: B tech

1 Programming foundation of python 2 Creating static and dynamic websites 3 Programming solving skills  more..

Niwedha

Mobile: +91 9446600368

Location: Tamil Nadu

Qualification: MBA

Hi I have experience teaching in tution centres and looking out for work from home  more..

Mridul

Mobile: +91 98474 90866

Location: Maharashtra

Qualification: Graduate

Technical Proficiency: Proficiency in using IT support tools and remote desktop applications (e g ServiceNow)  more..

Pavithra

Mobile: +91 9895490866

Location: Tamil Nadu

Qualification: B.Com

Skills: 1 Tally ERP 9 & Tally Prime 2 MS Office 3 Front end Developer  more..

Guransh

Mobile: +91 91884 77559

Location: Punjab

Qualification: B.com ( Hons ) in Accounting & Finance

Excellent communication skills Experienced in Teaching Students about various subjects  more..

ANJU

Mobile: +91 89210 61945

Location: Kochi

Qualification: Mtech

• Good Knowledge of Software Development Life Cycle and Software Test Life Cycle • Knowledge  more..

Saipriya

Mobile: +91 91884 77559

Location: Telangana

Qualification: MBA

I possess hands-on experience in robotics with a strong foundation in mechanical design automation and  more..