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 Tirurangadi

Shweta

Mobile: +91 8301010866

Location: Bhiwandi

Qualification: B.com

Data entry in accounting   more..

Jeevan

Mobile: +91 98474 90866

Location: Mangalore

Qualification: M.com

Diploma In Computer Financial Accounting (DICFA): ï‚·Microsoft Office (Word PowerPoint Excel) ï‚·Tally ERP9 working as  more..

Rudraksh

Mobile: +91 9895490866

Location: Chhattisgarh

Qualification: 2nd year of university

1 Lawminds (Feb 2024 - Mar 2024) Experience: - Authored legal articles and case briefings  more..

PALLAVI

Mobile: +91 85477 93334

Location: Karnataka

Qualification: Bachelor's

Prolific & hard-working business analyst with strong foundation of Microsoft excel power-bi and multiple reporting  more..

Divya

Mobile: +91 89210 61945

Location: Lucknow

Qualification: Graduated

As a Trainee Associate Designer Consultant at Fathom Marine Consultants I honed my skills in  more..

Ayushi

Mobile: +91 89210 61945

Location: Uttar Pradesh

Qualification: Graduated

I believe I am the right fit for Graphic Designer role due to my extensive  more..

Bhavesh

Mobile: +91 89210 61945

Location: Chhattisgarh

Qualification: BA

I am handling work like gst preparation gst return filling tds working all entries on  more..

Hari

Mobile: +91 98474 90866

Location: Tamil Nadu

Qualification: BBA

Accounting assistant Bank auditing IT preparation GST filling Software efficiency | (Work from Home)  more..

MithraVinda

Mobile: +91 91884 77559

Location: Kerala

Qualification: Under Graduate in Psychology

I currently tutor students online in various subjects starting with LP class I am a  more..

uma

Mobile: +91 9895490866

Location: Telangana

Qualification: btech,CSE

Technical Skills: • Data Analysis • Understanding of Algorithms and Data Structures • Technical Writing  more..

Mitradeb

Mobile: +91 91884 77559

Location: Assam

Qualification: M.com

Tally accounting GST income tax pf esic  more..

PARITOSH

Mobile: +91 91884 77559

Location: Maharashtra

Qualification: MBA IN FINANCE

I hold a PGDM degree in Accounting Finance from Mumbai University and have over 10  more..

Mousumi

Mobile: +91 85477 93334

Location: West Bengal

Qualification: B. AB. Ed

I bring a strong foundation in communication and problem-solving skills from my academic projects and  more..

Dev

Mobile: +91 73060 64840

Location: Kerala

Qualification: Bachelor of science

Dynamic educator with 2 year of experience in diverse teaching environments adept at fostering engaging  more..

Gautham

Mobile: +91 9446600368

Location: Kerala

Qualification: MBA

Experienced Logistics and Supply Chain Professional with a strong foundation in business administration and hands-on  more..