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 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..