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

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




Cyberoid Highlights

List of Experts / Trainers Available in Changanassery

Soumi

Mobile: +91 89210 61945

Location: West Bengal

Qualification: B.A.LL.B.

I am a licensed Advocate with 2 years of practice in civil law I am  more..

Fildha

Mobile: +91 8301010866

Location: Kerala

Qualification: M.A Psychology

SKILLS Hard Skills: In-depth knowledge of psychology principles and practices Proficient in administering psychological assessments  more..

Amna

Mobile: +91 73060 64840

Location: Haryana

Qualification: Masters (mathematics)+ B.ed

I Just want to teach students mathematics so they do not fear mathematics as mostly  more..

JASEEM

Mobile: +91 85477 93334

Location: Kerala

Qualification: B.Tech

Odoo Development (v12–v17) • Custom Module Creation • Python & XML Programming • OWL &  more..

Sujal

Mobile: +91 8301010866

Location: Himachal Pradesh

Qualification: b.des (NIFT)

I believe design is a powerful tool for storytelling and my journey over the past  more..

Roshni

Mobile: +91 8301010866

Location: Goa

Qualification: MCOM in Accounts and Finance

Experienced Accountant with hands-on knowledge of Tally Tally Prime Excel Word SAP and Zoho Books  more..

Fathima

Mobile: +91 94975 90866

Location: Kerala

Qualification: Mba

Dear Hiring Manager I am eager to apply for the Academic Counsellor position bringing a  more..

Siya

Mobile: +91 8301010866

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..

MANSI

Mobile: +91 8301010866

Location: Haryana

Qualification: MASTERS IN IT/MBA

CECA PTE IELTS Trainer Feb 2019- Feb 2024 • Teaching: Teaching students of all levels  more..

Deepthi

Mobile: +91 98474 90866

Location: Kerala

Qualification: Engineering

I have nearly 7 years of experience in the accounting field and am well-experienced in  more..

Rishabh

Mobile: +91 73060 64840

Location: Maharashtra

Qualification: Bachelor of Technology

Skilled in Python C C++ Arduino programming and embedded systems Experience with tools and frameworks  more..

Mohamed

Mobile: +91 85477 93334

Location: Tamil Nadu

Qualification: B. com CA

I have Skilled on accounting field and sales field IT field is currently i learning  more..

Mrudula

Mobile: +91 9895490866

Location: Maharashtra

Qualification: Bachelor's of Technology - Computer Science and Technology

I have a solid foundation in AI tools and technologies gained through my Computer Science  more..

Shubhi

Mobile: +91 91884 77559

Location: Pune

Qualification: B.Tech

In a world where every click is an opportunity my aim is to join Nestsoft  more..

Narendra

Mobile: +91 94975 90866

Location: Raipur marwar

Qualification: Gregueat

Tally accounting data entry besic computer nolege  more..