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 India

DEEPTI

Mobile: +91 89210 61945

Location: Rajasthan

Qualification: M.Sc(Computer Sc.)

With a Master’s in Computer Science and several years of experience as an IT Teacher  more..

jinsha

Mobile: +91 85477 93334

Location: Kerala

Qualification: b.cpm

Assisted with VAT and GST compliance processes including data collection and analysis university of Calicut  more..

CHENNA

Mobile: +91 85477 93334

Location: Andhra Pradesh

Qualification: MBA

1 Interactive Tutorials and Guided Lessons Basic Functions and Formulas: Introduce common Excel functions like  more..

Gurjinder

Mobile: +91 8301010866

Location: Punjab

Qualification: Bachelors

Skilled in preparing students for PTE Academic with in-depth knowledge of test format scoring system  more..

Subhashree

Mobile: +91 9446600368

Location: Odisha

Qualification: MBA

Good Afternoon I am writing to express my interest in the HR trainer role that  more..

Harsh

Mobile: +91 9446600368

Location: Maharashtra

Qualification: BCA

Proficient in AWS services such as S3 VPC Load Balancer Elastic Beanstalk and Lambda Skilled  more..

C

Mobile: +91 9895490866

Location: Telangana

Qualification: B. Tech

Personal skills include abilities we are born with our natural talents or things we develop  more..

Narmadhasakthivel

Mobile: +91 91884 77559

Location: Tamil Nadu

Qualification: B.com

CRM Sales Accounting Communication Ms word  more..

Dr.

Mobile: +91 91884 77559

Location: Rajasthan

Qualification: Ph.D.

10+year experience in education field teach biology (zoology and botany) in 11th 12th foundation and  more..

Sourav

Mobile: +91 9446600368

Location: Chandigarh

Qualification: M.Sc in Mathematics

Enthusiastic and analytical Mathematics graduate with a strong foundation in advanced mathematical concepts  more..

Raju

Mobile: +91 9895490866

Location: Bihar

Qualification: Graduate

MS Word MS Excel Tally prime Financial Accounting Basic Digital marketing  more..

Mary

Mobile: +91 73060 64840

Location: Kerala

Qualification: CMA Inter

Well Experienced in Tally Have 9 plus years experience in accounting  more..

Govind

Mobile: +91 91884 77559

Location: Delhi

Qualification: B. Tech

I am a dedicated and enthusiastic Embedded Systems and IoT Engineer with a strong foundation  more..

Gayatri

Mobile: +91 9895490866

Location: Maharashtra

Qualification: MBA

Tally Gst Accounting Taxation Excel E- invoice  more..

Mridula

Mobile: +91 98474 90866

Location: Kerala

Qualification: M.com

 Thorough working knowledge in computerized environment  Systems involving Microsoft Office Packages  Accounting  more..