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

ARCHANA

Mobile: +91 94975 90866

Location: KOCHI

Qualification: B..tech

• Preparing for ISTQB Foundation level examination • Selenium IDE • Languages known: iOS  more..

Shriya

Mobile: +91 98474 90866

Location: Uttar Pradesh

Qualification: MA in English

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

Vinodhini

Mobile: +91 91884 77559

Location: Tamil Nadu

Qualification: BCA

Good evening dear Carring couple Counselling couple Postive thinking Staff management Problem solving Microsoft word&Excel  more..

Ankit

Mobile: +91 8301010866

Location: Punjab

Qualification: BCA, Chandigarh University

Skills- Game Engines: Unity (2019–2023 LTS Unity 6) Unreal Engine 5 Platforms: Android iOS Windows  more..

Yuvraj

Mobile: +91 91884 77559

Location: Uttar Pradesh

Qualification: BTech

Hands-on experience in cybersecurity fundamentals including network security ethical hacking and penetration testing Skilled in  more..

Hariharan

Mobile: +91 91884 77559

Location: Puducherry

Qualification: Diploma

I have successfully completed a 3-month internship in Digital Marketing where I gained hands-on experience  more..

SHABINA

Mobile: +91 91884 77559

Location: West Bengal

Qualification: Ca

Tally ERP 9 & Prime (GST Accounting) GST Compliance & Taxation Invoicing E-Way Bills and  more..

Anurag

Mobile: +91 98474 90866

Location: Gujarat

Qualification: B.com

Expert with zoho Xero and qbo certified 4+ years of work experience expert with accounting  more..

mohd

Mobile: +91 85477 93334

Location: Uttar Pradesh

Qualification: M.com

Accounting Professionals with more than 8 years of experience in bookkeeping Finance and Accounts I  more..

Nihar

Mobile: +91 85477 93334

Location: Gujarat

Qualification: Pursuing BTech

During my 5th-semester internship I was the only intern entrusted with client-site visits owing to  more..

harshitha

Mobile: +91 98474 90866

Location: Karnataka

Qualification: Masters in public health

Core Mathematics Skills Strong foundation in Arithmetic Algebra Geometry Trigonometry Probability & Statistics (up to  more..

Anto

Mobile: +91 8301010866

Location: Kerala

Qualification: Btech(computer Science and Engineering)

Recent graduate with a strong foundation in Python programming and machine learning seeking a role  more..

Ganesh

Mobile: +91 8301010866

Location: Maharashtra

Qualification: B.vom

SKILLS Accounting & Audit Skills: Account Reconciliation Internal Audits Direct & Indirect Tax Laws Statutory  more..

KISHOR

Mobile: +91 85477 93334

Location: Maharashtra

Qualification: Bcom

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

Aftab

Mobile: +91 89210 61945

Location: Goa

Qualification: Bachelors Degree in Computer Engineering

I am a beginner with a solid foundation in Network Administration and am eager to  more..