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 Ernakulam

Riya

Mobile: +91 85477 93334

Location: Maharashtra

Qualification: Mba finance

Highly interested in finance and investment field want to become Charted financial analyst (CFA chartered  more..

Yedu

Mobile: +91 91884 77559

Location: Kerala

Qualification: Degree completed

Excellent drawing skills Understanding of animation principles Ability to meet the deadline  more..

Shriya

Mobile: +91 89210 61945

Location: Uttar Pradesh

Qualification: MA in English

I am an accomplished English teacher with a strong foundation in language and literature Over  more..

KISHOR

Mobile: +91 73060 64840

Location: Maharashtra

Qualification: Bcom

"Proficient in Tally with experience in managing financial accounts generating reports and performing data entry  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..

Abhishek

Mobile: +91 98474 90866

Location: Kannur

Qualification: Dipolma

Knowledge involves theory It can be well-documented and shared You can learn it and you  more..

PUVVADA

Mobile: +91 89210 61945

Location: Telangana

Qualification: M.Phil. Rehabilitation Psychology

I have experience in teaching both graduate and post graduate students I absolutely enjoy the  more..

Sadiqali

Mobile: +91 94975 90866

Location: Kerala

Qualification: Wafy

Content Management: Experience with content management systems (CMS) and digital platforms for creating reviewing and  more..

Bipasa

Mobile: +91 8301010866

Location: Odisha

Qualification: Graduate

Good communication skills ms offline ms PowerPoint ms word ms excel tally data entry accounting  more..

Deep

Mobile: +91 91884 77559

Location: Gujarat

Qualification: CMA India

QuckBooks Online XERO Tallyaccounting Busy Accounting Software  more..

Lakshmi

Mobile: +91 73060 64840

Location: Kerala

Qualification: Bsc Accounting and Finance

My name is Lakshmi Muraleedharan residing in Trivandrum Kerala I would like to showcase my  more..

Sheetal

Mobile: +91 73060 64840

Location: Maharashtra

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

Deep knowdlege of accounting  more..

MADHUBABU

Mobile: +91 85477 93334

Location: Telangana

Qualification: M.TECH., B.Ed

 Zoom Google meet WebEx Skype  Google Drive Google Class room  Microsoft Office  more..

Mausam

Mobile: +91 91884 77559

Location: Uttar Pradesh

Qualification: B.tech undergraduate

"I am a B Tech student with a strong foundation in engineering concepts and practical  more..

PRADEEP

Mobile: +91 9895490866

Location: Kerala

Qualification: BCOM

I have more than 14 years of work experience in accounting and auditing and I  more..