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 Calicut

Dhruv

Mobile: +91 89210 61945

Location: Gujarat

Qualification: BCA

I have 4+ years of functional and technical experience in Implementing Customizing and Installing Odoo(OpenERP)  more..

Keerthana

Mobile: +91 85477 93334

Location: Kerala

Qualification: Graduate

Strong foundation in networking operating systems (Windows Linux) programming (Python C++) and database management Effective  more..

Vijayalakshmi

Mobile: +91 89210 61945

Location: Tamil Nadu

Qualification: MCA

I've developed a strong foundation in Python programming and software development principles I've worked on  more..

Sasidharan

Mobile: +91 73060 64840

Location: Karnataka

Qualification: ACCA

I have a strong background in stock market operations trading strategies risk management and financial  more..

Aiswarya

Mobile: +91 73060 64840

Location: Kerala

Qualification: btech

You should hire me for this role because I bring a unique blend of expertise  more..

Sonali

Mobile: +91 91884 77559

Location: Gujarat

Qualification: B.Com . DFA. Taxation

Diploma in Financial Accounting Taxation Working during 12 yrs as an Accounts Executive Do all  more..

Sheetal

Mobile: +91 91884 77559

Location: Maharashtra

Qualification: B.COM,D.T.L &G.D.C.A

Deep knowdlege of accounting  more..

Shubham

Mobile: +91 91884 77559

Location: Chhattisgarh

Qualification: Pursuing B.Com final yaer

I am an experienced accounting professional with over 7 years of hands-on expertise in managing  more..

ANKITA

Mobile: +91 89210 61945

Location: Karnataka

Qualification: DEGREE

am a recent graduate with a strong foundation in cybersecurity principles eager to begin my  more..

Siya

Mobile: +91 91884 77559

Location: Maharashtra

Qualification: 2nd year btech ai ml

As a 19-year-old engineering student I bring a strong foundation in problem-solving and analytical thinking  more..

Harshita

Mobile: +91 85477 93334

Location: Delhi

Qualification: Masters in Spanish

A bilingual Spanish professional with over 4 years of experience in delivering technical and process  more..

Srima

Mobile: +91 94975 90866

Location: West Bengal

Qualification: M.Sc. in Mathematics and Scientific Computing

Advanced Excel Proficiency: Experienced in using VLOOKUP HLOOKUP INDEX-MATCH Pivot Tables Conditional Formatting Data Validation  more..

NIRAV

Mobile: +91 98474 90866

Location: Gujarat

Qualification: CA

10 years of experience in Accounting  more..

Mayank

Mobile: +91 85477 93334

Location: Delhi

Qualification: Bachelors in Arts

Worked as Japanese language trainer for the first 2 years of my career dealing with  more..

Argha

Mobile: +91 73060 64840

Location: Karnataka

Qualification: Bcom

Zoko crm books and other accounting softwares  more..