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 Singapore

Ekambaram

Mobile: +91 91884 77559

Location: Telangana

Qualification: B.tech

I have a foundational understanding in several areas including Microsoft Excel HTML and CSS and  more..

Shubhi

Mobile: +91 94975 90866

Location: Pune

Qualification: B.Tech

In a world where every click is an opportunity my aim is to join Nestsoft  more..

Piyush

Mobile: +91 91884 77559

Location: West Bengal

Qualification: B.COM

Accounting Auditing Taxation & Roc  more..

Sumit

Mobile: +91 94975 90866

Location: Madhya Pradesh

Qualification: B.Sc in Computer Application

Have a good command in routing and switching protocols and Strong foundation in DHCP VLAN  more..

Hashim

Mobile: +91 91884 77559

Location: New Delhi

Qualification: Diploma

I am a passionate web developer with a deep expertise in Wix a platform I've  more..

Vinodhini

Mobile: +91 91884 77559

Location: Tamil Nadu

Qualification: BCA

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

Pranav

Mobile: +91 9895490866

Location: Maharashtra

Qualification: MCA

As a Salesforce Developer Trainee with one year of experience in teaching I have developed  more..

VARADARAJAN

Mobile: +91 73060 64840

Location: Karnataka

Qualification: CA Inter and B. Com

Accounting Audit and Taxation Data Entry MIS and Finalization MS Office Tally ERP Zoho Quick  more..

Shubham

Mobile: +91 89210 61945

Location: Chhattisgarh

Qualification: Pursuing B.Com final yaer

I am an experienced accounting professional with over 7 years of hands-on expertise in managing  more..

CHANDAN

Mobile: +91 85477 93334

Location: Delhi

Qualification: MCA

I am a highly motivated computer application post-graduate with a strong foundation in programming and  more..

Sayantan

Mobile: +91 91884 77559

Location: West Bengal

Qualification: Bachelors in Computer Science ( AI & Machine Learning )

I bring a diverse and hands-on background in cybersecurity software development and creative media As  more..

Srima

Mobile: +91 91884 77559

Location: West Bengal

Qualification: M.Sc. in Mathematics and Scientific Computing

Advanced Excel Proficiency: Experienced in using VLOOKUP HLOOKUP INDEX-MATCH Pivot Tables Conditional Formatting Data Validation  more..

sumit

Mobile: +91 98474 90866

Location: Delhi

Qualification: BCA

Proficient in Java SQL DSA and OOP principles Experienced in database management debugging and teamwork  more..

AMIR

Mobile: +91 94975 90866

Location: Himachal Pradesh

Qualification: M.com

I have 8 Years Plus experience as an Accountant I have knowledge about GST Income  more..

Irfanuddin

Mobile: +91 8301010866

Location: Telangana

Qualification: Btech

Proficient in cloud computing with hands-on experience in Microsoft Azure and AWS Strong foundation in  more..