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 India

Ayushi

Mobile: +91 89210 61945

Location: Uttar Pradesh

Qualification: Graduated

I believe I am the right fit for Graphic Designer role due to my extensive  more..

Rukaiya

Mobile: +91 73060 64840

Location: Gujarat

Qualification: B. Com specialized in accounting

I have teaching experience of 2+ years and i am a certified digital marketer Communication  more..

Tina

Mobile: +91 91884 77559

Location: Punjab

Qualification: B.Tech

Cybersecurity: CIA triad attacks and defense basics Network tools: Wireshark Nmap Burp Suite Aircrack-ng JavaScript  more..

Anjumol

Mobile: +91 91884 77559

Location: Kerala

Qualification: MBA, M. Com, DHA

WORK EXPERIENCE Survey and Analysis Systems (Sep 2024 – Dec 2024) HR Executive Managed recruitment  more..

Ashid

Mobile: +91 98474 90866

Location: Kerala

Qualification: B.Tech

Hi I’m Ashid A P! I am a recent B Tech graduate in Computer Science  more..

Jasneet

Mobile: +91 91884 77559

Location: Punjab

Qualification: Bcom and ca foundation

Communication skills Leadership skills Teaching skills Home tutoring experience Commerce teacher at an institute  more..

Prerna

Mobile: +91 8301010866

Location: Telangana

Qualification: MSC mathematics

Iam currently working as a senior jee faculty for mathematics in Birla Open minds for  more..

Haritha

Mobile: +91 73060 64840

Location: Andhra Pradesh

Qualification: MCA

I have a strong foundation in web development with experience in ASP NET HTML CSS  more..

Pawan

Mobile: +91 8301010866

Location: Madhya Pradesh

Qualification: BTech(ECE), BEd, MSc(Maths)

Dear Hiring Manager I am excited to apply for the TGT Math position with my  more..

RAGHU

Mobile: +91 8301010866

Location: Goa

Qualification: BBA GRADUATION

• Ambitious hardworking energetic and well disciplined • Strong understanding of principles of business administration  more..

Pankaj

Mobile: +91 73060 64840

Location: Uttarakhand

Qualification: MSc in chemistry

Skills and Experience I hold a Master’s degree in Chemistry with a specialization in Organic  more..

Indu

Mobile: +91 91884 77559

Location: Uttar Pradesh

Qualification: TESOL Certification (Teaching English to Speakers of Other Languages)

IELTS Training Experience 1 Worked with Visa World Wise migration consultancy Delivered IELTS training with  more..

Vineypreet

Mobile: +91 94975 90866

Location: Punjab

Qualification: B.com

Bookkeeping (QuickBooks Online Desktop Xero Wave) Bank & Credit Card Reconciliation Accounts Payable (A P)  more..

KAMAL

Mobile: +91 91884 77559

Location: Telangana

Qualification: MBA

C V KAMAL GOBARA AHMED SULIMAN ADDRESS Khartoum Sudan Mobile Number & Whatsapp: +91 832  more..

Vrutanti

Mobile: +91 98474 90866

Location: Gujarat

Qualification: BCA

I have taken an internship in UI UX Design in 2024 And like to do  more..