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 Malappuram

Afsal.S

Mobile: +91 9895490866

Location: Kerala

Qualification: Ctech in multimedia graphics and animation

I have completed the C-Tech Specialist Programme in Multimedia Graphic Design and Animation at Image  more..

Venkata

Mobile: +91 91884 77559

Location: Andhra Pradesh

Qualification: M.Sc (Psychology) M.Ed (Education)

With over 16 years of experience teaching high school Physics and Mathematics I bring a  more..

Abhishek

Mobile: +91 85477 93334

Location: Bihar

Qualification: BCA, MCA, CEH

CEH-certified cybersecurity professional with a strong foundation in Linux systems scripting and hands-on offensive security  more..

Armin

Mobile: +91 94975 90866

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..

PANKAJ

Mobile: +91 9895490866

Location: Madhya Pradesh

Qualification: MBA Finance

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

Swatisandeep

Mobile: +91 94975 90866

Location: Maharashtra

Qualification: BA B,ed

Respected Principal Hiring committee I am Mrs Swati Sandeep Singh looking for a job in  more..

Aashik

Mobile: +91 73060 64840

Location: Kerala

Qualification: MSc Physics

I have one year experience on doing data analysis on detector data at University of  more..

Sitanshu

Mobile: +91 94975 90866

Location: Delhi

Qualification: Msc Maths and B.Ed , CTET

Technical Skills Strong Mathematical Knowledge: Deep understanding of mathematical concepts theories and problem-solving techniques Assessment  more..

SHABINA

Mobile: +91 94975 90866

Location: West Bengal

Qualification: Ca

Tally ERP 9 & Prime (GST Accounting) GST Compliance & Taxation Invoicing E-Way Bills and  more..

Dr.Syed

Mobile: +91 94975 90866

Location: Jammu and Kashmir

Qualification: BDS,PGDM,PGDHHM

Results-driven Dental Surgeon Tutor and Operations Manager with 6 +years of experience Proven expertise in  more..

Vrutanti

Mobile: +91 89210 61945

Location: Gujarat

Qualification: BCA

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

Garima

Mobile: +91 98474 90866

Location: Uttar Pradesh

Qualification: BCA

Proficient in Python HTML5 CSS JavaScript and basic SQL Hands-on experience in building small-scale web  more..

Bhavna

Mobile: +91 8301010866

Location: Chandigarh

Qualification: Master of Commerce

I hold an M Com degree and have hands-on experience in accounting and finance Currently  more..

Muhammed

Mobile: +91 9895490866

Location: Kerala

Qualification: Degree

MUHAMED HASHIR MUSTHAFA Calicut Kerala hashirvaliyil8146@gmail com +917591929324 Hiring Manager Deepnetsoft - Ernakulam Kerala I  more..

Dr

Mobile: +91 85477 93334

Location: Jammu and Kashmir

Qualification: Mbbs

Sir I have home tutor experience of 1 year I have solid foundation in English  more..