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 Nedumangad

Arunima

Mobile: +91 91884 77559

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..

Shruti

Mobile: +91 91884 77559

Location: Jharkhand

Qualification: Graduate

Accounting Financial analysis Ms office  more..

Samin

Mobile: +91 8301010866

Location: Jammu and Kashmir

Qualification: PhD

I am writing to express my interest in a remote teaching or academic support role  more..

Aifan

Mobile: +91 73060 64840

Location: Karnataka

Qualification: B.A. in Arabic

I have 2 5 years of experience teaching linguistic and formal Arabic During this time  more..

PUVVADA

Mobile: +91 89210 61945

Location: Telangana

Qualification: M.Phil. Rehabilitation Psychology

I have experience in teaching both graduate and post graduate students I absolutely enjoy the  more..

Batool

Mobile: +91 94975 90866

Location: Maharashtra

Qualification: Pursuing Masters

Dear Hiring Manager I am writing to express my interest in the Psychology Teacher position  more..

Soumi

Mobile: +91 73060 64840

Location: West Bengal

Qualification: B.A.LL.B.

I am a licensed Advocate with 2 years of practice in civil law I am  more..

Vinodhini

Mobile: +91 9895490866

Location: Tamil Nadu

Qualification: BCA

Good evening dear Carring couple Counselling couple Postive thinking Staff management Problem solving Microsoft word&Excel  more..

Shivam

Mobile: +91 89210 61945

Location: Delhi

Qualification: BCOM

Accounting Experience (4 years) Skill Software Tally ClearTax Genius Spectrum Experience in Field of TDS  more..

Akansha

Mobile: +91 91884 77559

Location: Uttar Pradesh

Qualification: B.Tech

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

Abhijith

Mobile: +91 98474 90866

Location: Kerala

Qualification: Bcom

Accounting Team managment Team handling Communication  more..

Sangeetha

Mobile: +91 98474 90866

Location: Kerala

Qualification: Mcom

Good communication skills Good looking Easy to migle with customers Experience in Data entry Tally  more..

Anjitha

Mobile: +91 91884 77559

Location: Kerala

Qualification: MSc Psychology (Clinical)

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

Shradha

Mobile: +91 9895490866

Location: Rajasthan

Qualification: Chartered Accountant

I am writing to express my interest to work as a Chartered Accounted coming with  more..

pratik

Mobile: +91 9895490866

Location: Navi Mumbai

Qualification: Bsc-IT

Proficient in HTML CSS and Bootstrap Solid understanding of web development principles and best practices  more..