Principles and Practice of Accounting for CA Foundation
Principles and Practice of Accounting in CA Foundation
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
Locations (Online/Offline)
Cyberoid Highlights
List of Experts / Trainers Available in Koyilandy
Midhu
Mobile: +91 91884 77559
Location: Kerala
Qualification: MSc Physics
As an enthusiastic learner with a strong foundation in Physics I am eager to share more..
Smithin
Mobile: +91 98474 90866
Location: Kerala
Qualification: Bcom
Experienced and proficient in accounting principles with hands-on expertise in Tally software and thorough knowledge more..
Sreejaya
Mobile: +91 85477 93334
Location: Kerala
Qualification: Master of design in UX
As a UX designer noteworthy skills include user research wireframing prototyping usability testing and proficiency more..
Jithinsha
Mobile: +91 98474 90866
Location: Kerala
Qualification: Ded, Ktet, BA English honours
Am very passionate in teaching My profession is also teacher I can teach all subjects more..
Krish
Mobile: +91 91884 77559
Location: Kerala
Qualification: diploma
Creativity Excellent Writing Skills Research Abilities SEO Knowledge Adaptability Client Handling and Communication Understanding of more..
Nihal
Mobile: +91 98474 90866
Location: Kerala
Qualification: BCOM
I have a strong foundation in DevOps practices having completed a 6-month internship focused on more..
Nandakishor
Mobile: +91 91884 77559
Location: Kerala
Qualification: Bachelor of technology in cybersecurity
Recent B Tech graduate specializing in Cybersecurity with a strong computer science foundation and internship more..
Nimisha
Mobile: +91 91884 77559
Location: Kerala
Qualification: Bsc Forensic Science
My previous internship at Cyberjeet provided me with a solid understanding of cybersecurity principles and more..
ANOOP
Mobile: +91 8301010866
Location: Kerala
Qualification: MCA
I am a skilled Backend Developer with expertise in Python Django and full-stack application development more..
ARCHANA
Mobile: +91 73060 64840
Location: Kerala
Qualification: MTech
As a dedicated and results-driven Data Science enthusiast I hold an M Tech in VLSI more..
Ummer
Mobile: +91 89210 61945
Location: Kerala
Qualification: Master's degree from DHI University
skills: Speaking and writing skills in English Urdu Arabic and Malayalam Mentoring and leadership Experience: more..
ROSE
Mobile: +91 89210 61945
Location: Kerala
Qualification: POST GRADUATION
Life Sciences Professional Focused on Biotechnological Solutions and Research Excellence As a recent graduate with more..
JITHIN
Mobile: +91 91884 77559
Location: Kerala
Qualification: Bac.Computer Sceince
proficiency in Dart Flutter framework UI UX design principles and experience with state management APIs more..
Sneha
Mobile: +91 9895490866
Location: Kerala
Qualification: B com
Preparation of Financial Statement of Companies Determine financial objective and designing and implementing systems policies more..
MUHAMMED
Mobile: +91 9446600368
Location: Kerala
Qualification: bachelor's degree
As a UI UX Developer with one year of experience I have developed a strong more..