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 Koyilandy

Anjumol

Mobile: +91 73060 64840

Location: Kerala

Qualification: MBA, M. Com, DHA

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

PANKAJ

Mobile: +91 94975 90866

Location: Madhya Pradesh

Qualification: MBA Finance

Accounts Payable & Receivable Indian Taxation (GST TDS TCS) US GAAP & IRS Compliance Financial  more..

Anjitha

Mobile: +91 8301010866

Location: Kerala

Qualification: MSc Psychology (Clinical)

Experienced Consultant Psychologist with a strong foundation in both clinical practice and education Delivered therapy  more..

RAMYA

Mobile: +91 9895490866

Location: ERNAKULAM

Qualification: B.TECH

I’m a self-motivated Team worker with 2+ years of experience in Office Administration and Accounting  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..

Hashim

Mobile: +91 8301010866

Location: New Delhi

Qualification: Diploma

I am a passionate web developer with a deep expertise in Wix a platform I've  more..

Akansha

Mobile: +91 89210 61945

Location: Uttar Pradesh

Qualification: B.Tech

Driven by a passion for innovation I specialize in Artificial Intelligence (AI) Machine Learning and  more..

Navjot

Mobile: +91 73060 64840

Location: Punjab

Qualification: Bachelor of business administration

• 3 years experience of ielts trainer at DBC international institute • ⁠1 year experience  more..

Syed

Mobile: +91 85477 93334

Location: Telangana

Qualification: Bachelor of Technology in Computer Science and Engineering with Specialization in Cyber Security

I have experience with Fortinet products which is a key requirement for the role at  more..

RAKESH

Mobile: +91 9895490866

Location: Bihar

Qualification: M.Com ( Finance)

I am a skilled professional with 6 years of experience in accounting and 1 year  more..

Harshita

Mobile: +91 8301010866

Location: Delhi

Qualification: Masters in Spanish

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

ANKITA

Mobile: +91 91884 77559

Location: Karnataka

Qualification: DEGREE

am a recent graduate with a strong foundation in cybersecurity principles eager to begin my  more..

Kapil

Mobile: +91 94975 90866

Location: Rajasthan

Qualification: M.Com

Having experience to skill and teach 1000+ students of Computerized Financial Accounting using tally and  more..

Roubble

Mobile: +91 73060 64840

Location: Punjab

Qualification: Ballb(hona) ,LLM

As an advocate I possess strong research and writing skills honed through extensive legal work  more..

Piyush

Mobile: +91 8301010866

Location: West Bengal

Qualification: B.COM

Accounting Auditing Taxation & Roc  more..