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 Neyyattinkara

Chethana

Mobile: +91 89210 61945

Location: Karnataka

Qualification: M. Com, B. Ed

I can teach Accounting and Business studies of IGCSE through zoom or google meet I  more..

Mohammad

Mobile: +91 8301010866

Location: Chhattisgarh

Qualification: Certificate in accounting technician

I have advance Excel knowledge And GST reconciliation and  more..

Abhishek

Mobile: +91 85477 93334

Location: Kannur

Qualification: Dipolma

Knowledge involves theory It can be well-documented and shared You can learn it and you  more..

Ashid

Mobile: +91 94975 90866

Location: Kerala

Qualification: B.Tech

Hi I’m Ashid A P! I am a recent B Tech graduate in Computer Science  more..

Mahak

Mobile: +91 89210 61945

Location: Maharashtra

Qualification: MBA Finance

Taxation Accounting Gst filling and registration Tally ERP 9 and Tally prime  more..

RAKESH

Mobile: +91 8301010866

Location: Bihar

Qualification: M.Com ( Finance)

I am a skilled professional with 6 years of experience in accounting and 1 year  more..

Pramil

Mobile: +91 91884 77559

Location: Kerala

Qualification: Bcom - degree

Dynamic and results-driven finance professional with over six years of experience in accounting book keeping  more..

Krish

Mobile: +91 89210 61945

Location: Gujarat

Qualification: B.E. Information Technology

Experienced in both technical and functional aspects of Odoo including module development customization workflow automation  more..

Anto

Mobile: +91 94975 90866

Location: Kerala

Qualification: Btech(computer Science and Engineering)

Recent graduate with a strong foundation in Python programming and machine learning seeking a role  more..

Anjali

Mobile: +91 94975 90866

Location: Uttarakhand

Qualification: BBA graduate

I have completed 2 online internship The first one was in social media marketing where  more..

Naveenkumar

Mobile: +91 8301010866

Location: Tamil Nadu

Qualification: BE

Experienced SharePoint Developer with almost 3 years of expertise in building and managing enterprise solutions  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..

Surasree

Mobile: +91 94975 90866

Location: Sankrail, howrah, West Bengal

Qualification: Graduate

1 proficient with Microsoft word and Excel 2General knowledge of employment law and practice 3  more..

Preety

Mobile: +91 91884 77559

Location: Jharkhand

Qualification: B. Com

Having 8 years of experience in accounting Worked in multiple projects Having knowledge in most  more..

Arathi

Mobile: +91 9895490866

Location: Kerala

Qualification: BBA-RTM & MSW

Dear Hiring Manager I am writing to express my interest in the position of Warehouse  more..