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 Kannur

Shafiya

Mobile: +91 73060 64840

Location: Delhi

Qualification: Master's in social work counselling and post graduate diploma in guidance and counseling

With hands-on experience in counseling and social work I have conducted individual and group sessions  more..

Amit

Mobile: +91 85477 93334

Location: Uttar Pradesh

Qualification: LLB

I have experience in accounting field 13 year above  more..

shipra

Mobile: +91 9895490866

Location: Delhi

Qualification: B.Ed with Ielts certification

I have over 10 years of experience as a school teacher where I taught a  more..

Chris

Mobile: +91 73060 64840

Location: Tamil Nadu

Qualification: CertTESOL Certification

Extensive understanding of the IELTS test format scoring criteria and exam strategies 3 years of  more..

BUGATHA

Mobile: +91 89210 61945

Location: Andhra Pradesh

Qualification: M. B. A

6 months in teaching profession for accounting direct taxation indirect taxation tally erp Software gst  more..

Hajira

Mobile: +91 9446600368

Location: Karnataka

Qualification: MA in Counselling Psychology

My name is Hajira Javed and I am a Bangalore based Counselling Psychologist holding a Masters  more..

B.Nandini

Mobile: +91 91884 77559

Location: Tamil Nadu

Qualification: GRADUATE

Hi I am writing to express my enthusiastic interest in the Economics Faculty position As  more..

rogitha

Mobile: +91 85477 93334

Location: pondycherry

Qualification: bca

I have the basic skills of digital marketing and i have 1 month Internship experience  more..

ADITYA

Mobile: +91 8301010866

Location: Karnataka

Qualification: B.com + CA Inter

Accounting Auditing GST INcome Tax Project Reporting> Having good exposure on Tally ERP as Accountant  more..

Elizabath

Mobile: +91 8301010866

Location: Kerala

Qualification: Btecg

A highly motivated and hardworking B Tech Computer Science graduate seeking an entry-level position to  more..

Aadarsh

Mobile: +91 89210 61945

Location: Madhya Pradesh

Qualification: ongoing B.tech

I am a dedicated and enthusiastic Computer Science student with a strong interest in Cyber  more..

Palak

Mobile: +91 91884 77559

Location: West Bengal

Qualification: M.Com, B.Ed, UGC-NET qualified & CTET qualified

I have passion of teaching holding experience of tutoring Mathematics from Class 2 to 8  more..

Namani

Mobile: +91 9895490866

Location: Telangana

Qualification: Bcom Graduate

•Excellent knowledge of accounting-related concepts •Knowledge in preparing accounting related documents like invoices bills purchase  more..

Anukrishna

Mobile: +91 9895490866

Location: Kerala

Qualification: MSc Chemistry

Iam presently working as a tutor for chemistry in MATHIIT PVT LTD Trivandrum I have  more..

Rosemary

Mobile: +91 98474 90866

Location: Kottayam

Qualification: Graduation in Economics

Basic Computer Literacy Programme Cost Accounting Worked as Data Entry Operator   more..