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 Taliparamba

Sruthi

Mobile: +91 91884 77559

Location: Tamil Nadu

Qualification: B.Tech IT

My name is Sruthi and I have been working as an OET trainer specialising in  more..

Pallavi

Mobile: +91 9446600368

Location: Haryana

Qualification: M.A.psychology, B.ed

I have been working as a language teacher-Hindi in CBSE affiliated private school I am  more..

Harshita

Mobile: +91 91884 77559

Location: Bihar

Qualification: Bachelor of Design

I developed a solid foundation in design principles 3D modeling and graphics I have been  more..

Gunjan

Mobile: +91 9895490866

Location: Delhi

Qualification: MSc. Physics

Possess a comprehensive understanding of physics concepts and principles coupled with strong communication skills for  more..

Sibin

Mobile: +91 89210 61945

Location: Kerala

Qualification: B tech in CS

I'm Sibin Sabu a passionate Flutter Developer with 1 8+ years of experience building high-performance  more..

Nooha

Mobile: +91 9895490866

Location: Kerala

Qualification: Bachelor's

Dedicated Food Science & Nutrition UG seeking online tutoring opportunity Strong foundation in CBSE curriculum  more..

Shravani

Mobile: +91 91884 77559

Location: Maharashtra

Qualification: BTech(Undergraduate)

Programming Languages Java (DSA & OOPS Collection Framework JDBC) Python Databases and OS MySQL Linux  more..

Kajal

Mobile: +91 9446600368

Location: Karnataka

Qualification: M.A ( political Science ),B.ED

My career in education has been marked by a commitment to student success and a  more..

Hari

Mobile: +91 91884 77559

Location: Maharashtra

Qualification: Bcom

Accounting auditing taxation financial reporting  more..

rose

Mobile: +91 89210 61945

Location: Kerala

Qualification: Bsc mathematics

i am amathematics graduate and curentlypursuing B ed inmathematics My academic background and equips me  more..

Niharika

Mobile: +91 91884 77559

Location: Gujarat

Qualification: BVA

A versatile and experienced graphic designer with a proven track record of producing impactful visual  more..

Rakesh

Mobile: +91 9895490866

Location: Uttar Pradesh

Qualification: M. SC. (Maths)

I'm fluent in English and Hindi both I've taught in 3 -4 schools One of  more..

Arpit

Mobile: +91 91884 77559

Location: Rajasthan

Qualification: M.Com

Accounting Bookkeeping Taxation  more..

Jisna

Mobile: +91 8301010866

Location: Kochi

Qualification: B.Ed Social science

Good communication skill Good listening skill High confidence level 3 months of social science teaching  more..

Hemalatha

Mobile: +91 89210 61945

Location: Tamil Nadu

Qualification: B.Sc Mathematics

I am maths graduate and have a experience with accounting and tally also and I  more..