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 Tirur

Athira

Mobile: +91 91884 77559

Location: Kerala

Qualification: Degree

I have 3 5 years of nursing experience and 2 years of teaching experience where  more..

Nihar

Mobile: +91 85477 93334

Location: Gujarat

Qualification: Pursuing BTech

During my 5th-semester internship I was the only intern entrusted with client-site visits owing to  more..

Madhav

Mobile: +91 73060 64840

Location: Maharashtra

Qualification: MBA

Accounting Taxation GST Ms Excel fluency ERP softwares fluency - Tally peoplesoft oracle SAP coupa  more..

Pranav

Mobile: +91 89210 61945

Location: Maharashtra

Qualification: MCA

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

Prasanna

Mobile: +91 91884 77559

Location: Tamil Nadu

Qualification: B.E

I have been Working for the past two years in illustration trainer job I have  more..

Anamika

Mobile: +91 91884 77559

Location: Madhya Pradesh

Qualification: Btech in electronics and communication engineering

I have a solid foundation in Embedded Systems and IoT backed by hands-on experience in  more..

Sairam

Mobile: +91 9895490866

Location: Andhra Pradesh

Qualification: btech

Cybersecurity trainer with hands-on experience in web network security OSINT Linux Nmap Wireshark Burp Suite  more..

Usha

Mobile: +91 94975 90866

Location: Karnataka

Qualification: B.E

I bring 2 5 years of professional experience in data annotation for machine learning and  more..

Sushmitha

Mobile: +91 8301010866

Location: Maharashtra

Qualification: B.A.,B.Ed.,M.A.,English DCA

Adobe Photoshop around 10 years (but not as a working experience 10 years of practice)  more..

Ashif

Mobile: +91 8301010866

Location: Kerala

Qualification: BBA

Dear Hiring Manager I am writing to express my interest in the Data Science fresher  more..

Siddharth

Mobile: +91 9895490866

Location: Karnataka

Qualification: Btech and Mtech

Greetings A few highlights: - Combined professional experience of 2+ years - Masters in Computer  more..

Riya

Mobile: +91 91884 77559

Location: Rajasthan

Qualification: digital marketing

Dear Hiring Manager I hope this message finds you well My name is Riya Panjwani  more..

MANSI

Mobile: +91 91884 77559

Location: Haryana

Qualification: MASTERS IN IT/MBA

CECA PTE IELTS Trainer Feb 2019- Feb 2024 • Teaching: Teaching students of all levels  more..

ESHA

Mobile: +91 8301010866

Location: West Bengal

Qualification: MSc MICROBIOLOGY, B.Ed LIFE SCIENCE

I hold an MSc in Microbiology a B Ed in Life Science and a Diploma  more..

Jadav

Mobile: +91 91884 77559

Location: Gujarat

Qualification: Bechlor of commarce

Highly experienced in managing purchase orders  Good knowledge of inventory control process  Familiarity  more..