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 Chalakudy

RAKESH

Mobile: +91 9446600368

Location: Bihar

Qualification: M.Com (Finance)

I hold a Master of Commerce in Finance with 6 years of experience in accounting  more..

Abhay

Mobile: +91 9895490866

Location: Uttarakhand

Qualification: masters in computer application

Cyber Security and Penetration Testing Proficient in identifying and analyzing vulnerabilities Hands-on experience with penetration  more..

kajal

Mobile: +91 9446600368

Location: Haryana

Qualification: MCA

I'm kajal working as a Dedicated Application developer with a proven track record of 3  more..

Vinod

Mobile: +91 85477 93334

Location: Maharashtra

Qualification: Mcom

Accounting GST Filing TDSFilling  more..

Assan

Mobile: +91 73060 64840

Location: Gujarat

Qualification: BE in Computer Engineering

I am proficient in HTML CSS Bootstrap Tailwind and React for front-end development and skilled  more..

Arpit

Mobile: +91 91884 77559

Location: Rajasthan

Qualification: M.Com

Accounting Bookkeeping Taxation  more..

Siyana

Mobile: +91 89210 61945

Location: Kerala

Qualification: Masters in Psychology

An aspiring psychologist with a strong academic foundation (B Sc and pursuing M A in  more..

Amandeep

Mobile: +91 9895490866

Location: Punjab

Qualification: MSc. maths,B.Ed

I am a proficient Math teacher specializing in global mathematics tutoring I excel in providing  more..

Lakshita

Mobile: +91 85477 93334

Location: Uttarakhand

Qualification: PGPM-HR

I am a results-driven HR professional passionate about building high-performing people-centric organizations As a recent  more..

Sneha

Mobile: +91 73060 64840

Location: Madhya Pradesh

Qualification: Bachelor's

Experience in costumer service executive Volunteer in muskurahat foundation Microsoft Excel ms office ms Word  more..

Soumya

Mobile: +91 9446600368

Location: Karnataka

Qualification: Bachelors

Hello I'm Soumya Ranjan a BCA student passionate about Cyber Security Penetration Testing Linux Network  more..

mahak

Mobile: +91 9895490866

Location: Uttar Pradesh

Qualification: B.com

I have a wonderful experience to teach students Manual accounting and tally  more..

Sagar

Mobile: +91 9895490866

Location: Maharashtra

Qualification: B.com graduate

I have 2 year's experience in Tally Accounting GST returns e-way bill generation Bank reconciliation  more..

Praful

Mobile: +91 91884 77559

Location: Maharashtra

Qualification: diploma in IT

As a second-year IT student I have developed a strong foundation in multimedia and design  more..

JITENDER

Mobile: +91 8301010866

Location: Delhi

Qualification: M.s.c in mathematics

My name is Jitender I have completed both my Bachelor of Science (B Sc )  more..