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 Kerala

sundarrajan

Mobile: +91 8301010866

Location: Tamil Nadu

Qualification: B.com, MBA

Hi I completed salesforce master course in Intellipaat I am new to this platform and  more..

Sangeetha

Mobile: +91 9895490866

Location: Kerala

Qualification: Mcom

Good communication skills Good looking Easy to migle with customers Experience in Data entry Tally  more..

O

Mobile: +91 91884 77559

Location: Tamil Nadu

Qualification: Mca

I am flutter developer with strong foundation in ui ux design dart flutter postman I  more..

JINKUMAR

Mobile: +91 89210 61945

Location: Gujarat

Qualification: CA

Quickbooks Xerobook Zohobook accounting and Bookkeeping  more..

Parasakthi

Mobile: +91 98474 90866

Location: Karnataka

Qualification: B.Tech

I'm a working professional in software testing industry for 13 5 years I have experience  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..

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..

Ganesh

Mobile: +91 89210 61945

Location: Andhra Pradesh

Qualification: BTech

Iam AutoCAD Trainer in training institute like draw the practice diagrams and learning AutoCAD commands  more..

PALLAVI

Mobile: +91 73060 64840

Location: Karnataka

Qualification: Bachelor's

Prolific & hard-working business analyst with strong foundation of Microsoft excel power-bi and multiple reporting  more..

Armin

Mobile: +91 89210 61945

Location: Punjab

Qualification: MA, Ph.D in English Literature

Dear Hiring Team I am writing to express my interest in the English Content Writer  more..

ARCHANA

Mobile: +91 89210 61945

Location: KOCHI

Qualification: B..tech

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

Anamika

Mobile: +91 89210 61945

Location: Madhya Pradesh

Qualification: Btech in electronics and communication engineering

I have a solid foundation in Embedded Systems and IoT backed by hands-on experience in  more..

AMAN

Mobile: +91 9895490866

Location: Delhi

Qualification: MA

Skills: Excellent writing skills Strong storytelling ability Research proficiency Communication skills Attention to detail SEO  more..

Harshita

Mobile: +91 94975 90866

Location: Delhi

Qualification: Masters in Spanish

A bilingual Spanish professional with over 4 years of experience in delivering technical and process  more..

Harshali

Mobile: +91 9895490866

Location: Madhya Pradesh

Qualification: Chartered Accountant

I am a recently qualified Chartered Accountant with strong analytical and problem-solving skills During my  more..