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 Ponnani

Ganesh

Mobile: +91 89210 61945

Location: Andhra Pradesh

Qualification: BTech

Iam AutoCAD Trainer in training institute like draw the practice diagrams and learning AutoCAD commands  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..

O

Mobile: +91 89210 61945

Location: Tamil Nadu

Qualification: Mca

I am flutter developer with strong foundation in ui ux design dart flutter postman I  more..

Roshni

Mobile: +91 8301010866

Location: Goa

Qualification: MCOM in Accounts and Finance

Experienced Accountant with hands-on knowledge of Tally Tally Prime Excel Word SAP and Zoho Books  more..

Vivek

Mobile: +91 9895490866

Location: Uttar Pradesh

Qualification: AD3DEDGEPLUS Diploma in Game Designer form MAAC Lucknow Uttar Pradesh India

I am a passionate and creative game developer skilled in Unreal Engine and Godot with  more..

RAGHU

Mobile: +91 89210 61945

Location: Goa

Qualification: BBA GRADUATION

• Ambitious hardworking energetic and well disciplined • Strong understanding of principles of business administration  more..

JINKUMAR

Mobile: +91 73060 64840

Location: Gujarat

Qualification: CA

Quickbooks Xerobook Zohobook accounting and Bookkeeping  more..

Amandeep

Mobile: +91 89210 61945

Location: Haryana

Qualification: BA in English

I have experience in relevant field i have trained more than 80+ students so far  more..

Armin

Mobile: +91 89210 61945

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..

Fathima

Mobile: +91 91884 77559

Location: Kerala

Qualification: Mba

Dear Hiring Manager I am eager to apply for the Academic Counsellor position bringing a  more..

vaibhav

Mobile: +91 89210 61945

Location: Madhya Pradesh

Qualification: MCA

My name is Vaibhav Shukla and I am writing to express my interest in the  more..

Dolaipabam

Mobile: +91 73060 64840

Location: Manipur

Qualification: Bachelor

Experience in Accounting Ms Excel Ms word and Basic Html   more..

Mohamed

Mobile: +91 89210 61945

Location: Tamil Nadu

Qualification: B. com CA

I have Skilled on accounting field and sales field IT field is currently i learning  more..

KAMAL

Mobile: +91 91884 77559

Location: Telangana

Qualification: MBA

C V KAMAL GOBARA AHMED SULIMAN ADDRESS Khartoum Sudan Mobile Number & Whatsapp: +91 832  more..

ajay

Mobile: +91 98474 90866

Location: Maharashtra

Qualification: Bachelor of commerce

Accuracy in accounting knowledge of taxation knowledge E Filing expert in MS Excel Drafting a  more..