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 Mannarkkad

Archa

Mobile: +91 73060 64840

Location: Kerala

Qualification: Msc Computer Science

As a Frontend MERN intern I've gained three months of hands-on experience in MongoDB Express  more..

Ashif

Mobile: +91 91884 77559

Location: Kerala

Qualification: BBA

Dear Hiring Manager I am writing to express my interest in the Data Science fresher  more..

Gautham

Mobile: +91 91884 77559

Location: Kerala

Qualification: MBA

Experienced Logistics and Supply Chain Professional with a strong foundation in business administration and hands-on  more..

Shamila

Mobile: +91 8301010866

Location: Kerala

Qualification: Mcom

Accounting and project support experience in Zoho finance products  more..

ANOOP

Mobile: +91 94975 90866

Location: Kerala

Qualification: MCA

I am a skilled Backend Developer with expertise in Python Django and full-stack application development  more..

Adhithya

Mobile: +91 91884 77559

Location: Kerala

Qualification: B.com finance

SAP FICO Tally & GSt Typing skills Communication skills Accounting knowledge Adaptability  more..

Krishna

Mobile: +91 91884 77559

Location: Kerala

Qualification: Currently doing my Veterinary degree (BVSc and AH).

I worked as a private tutor for over a year I teach students from the  more..

Aiswarya

Mobile: +91 9895490866

Location: Kerala

Qualification: ICWAI inter and MCOM

With over 10 years of diverse experience in accounting taxation and financial compliance I bring  more..

Indulekha

Mobile: +91 89210 61945

Location: Kerala

Qualification: BTECH

A highly motivated and results-driven UI UX designer with 3 years of experience crafting user-centered  more..

Aashik

Mobile: +91 91884 77559

Location: Kerala

Qualification: MSc Physics

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

Ajay

Mobile: +91 85477 93334

Location: Kerala

Qualification: Btech

Self-taught and driven Python Django Developer with a strong foundation in backend web development RESTful  more..

Achsah

Mobile: +91 85477 93334

Location: Kerala

Qualification: M.A English

Skills: Strong grammar and communication skills Experienced in teaching and PTE exam preparation Proficient in  more..

Adil

Mobile: +91 8301010866

Location: Kerala

Qualification: Bachelor of Computer Science

4 years of mobile application development experience (flutter-3 android-1) Flutter faculty experience (1+) Strong foundation  more..

Arunima

Mobile: +91 9895490866

Location: Kerala

Qualification: MA Applied Linguistics with TESOL

I'm passionate about teaching and the english languages I'm a postgraduate in MA Applied Linguistics  more..

Arshal

Mobile: +91 85477 93334

Location: Kerala

Qualification: Master of Computer Applications

I am a Senior Product Designer working on F1-based digital products with expertise in UX  more..