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 Malaysia

Madhav

Mobile: +91 8301010866

Location: Maharashtra

Qualification: MBA

Accounting Taxation GST Ms Excel fluency ERP softwares fluency - Tally peoplesoft oracle SAP coupa  more..

Jainab

Mobile: +91 85477 93334

Location: Tamil Nadu

Qualification: M.Sc. Chemistry

As a seasoned online tutor with 10 months of experience I leverage interactive teaching methods  more..

SHABINA

Mobile: +91 91884 77559

Location: West Bengal

Qualification: Ca

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

Siya

Mobile: +91 73060 64840

Location: Maharashtra

Qualification: 2nd year btech ai ml

As a 19-year-old engineering student I bring a strong foundation in problem-solving and analytical thinking  more..

Pranjali

Mobile: +91 94975 90866

Location: Jharkhand

Qualification: B-Tech

Experienced tutor with a B Tech in Computer Science and 5+ years of experience teaching  more..

Anumalla

Mobile: +91 85477 93334

Location: Telangana

Qualification: MSc chemistry,BEd

I have 6 years of teaching experience and I tutored to school students I worked  more..

Indu

Mobile: +91 9895490866

Location: Uttar Pradesh

Qualification: TESOL Certification (Teaching English to Speakers of Other Languages)

IELTS Training Experience 1 Worked with Visa World Wise migration consultancy Delivered IELTS training with  more..

Lakshmi

Mobile: +91 98474 90866

Location: Kerala

Qualification: Bsc Accounting and Finance

My name is Lakshmi Muraleedharan residing in Trivandrum Kerala I would like to showcase my  more..

Sowmyashree

Mobile: +91 73060 64840

Location: Karnataka

Qualification: Bcom

Gst filing from gstr1 to annual returns Tds filing Book keeping Accounting All accounting work  more..

Sheetal

Mobile: +91 9895490866

Location: Maharashtra

Qualification: B.COM,D.T.L &G.D.C.A

Deep knowdlege of accounting  more..

Prasanna

Mobile: +91 9895490866

Location: Tamil Nadu

Qualification: B.E

I have been Working for the past two years in illustration trainer job I have  more..

Sweety

Mobile: +91 94975 90866

Location: Delhi

Qualification: postgraduate

With over six years of combined experience in both teaching and clinical practice I bring  more..

Nihar

Mobile: +91 98474 90866

Location: Gujarat

Qualification: Pursuing BTech

During my 5th-semester internship I was the only intern entrusted with client-site visits owing to  more..

MUHAMMED

Mobile: +91 94975 90866

Location: Kerala

Qualification: bachelor's degree

As a UI UX Developer with one year of experience I have developed a strong  more..

samiksha

Mobile: +91 94975 90866

Location: Maharashtra

Qualification: Masters in hospital administration

1 Hospital Operations Management: Understanding of hospital operations and departmental functions 2 Administrative Tasks: Proficiency  more..