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 Trichur

Devendra

Mobile: +91 9895490866

Location: Maharashtra

Qualification: BE In Mechanical Engineering

With 4 years of experience in graphic design motion design and UI design I possess  more..

Ajay

Mobile: +91 91884 77559

Location: Assam

Qualification: MBA Finance

Managing all accounting data preparing Financial Statements Balance Sheet book keeping GST returns Data Entry  more..

Krishna

Mobile: +91 9446600368

Location: Kerala

Qualification: Bsc Mathematics

Qualified math professional with 6+ years of practice in offline and online tutoring ensuring the  more..

Bai

Mobile: +91 9446600368

Location: Andhra Pradesh

Qualification: MBA in finance

Had a very good experiences with accounting nd GST filling Skills I had experienced with  more..

Hema

Mobile: +91 9895490866

Location: Chhattisgarh

Qualification: M com

I Have 8 years experience in accounting field I m post graduate and i m  more..

Payel

Mobile: +91 89210 61945

Location: West Bengal

Qualification: MBA

As a content writer my skills and experience include: 1 Research Proficiency: Expert in conducting  more..

SRIRAM

Mobile: +91 8301010866

Location: Tamil Nadu

Qualification: B. TECH/INFORMATION TECHNOLOGY

Diligent and adaptable Cyber Security Analyst adept at analyzing and mitigating security threats Proficient in  more..

Shubham

Mobile: +91 9446600368

Location: Uttar Pradesh

Qualification: BCA

Teaching computer and math Auditing Accounting Bank Reconciliation Statement B2c and B2B customer relationships Mis  more..

Aftab

Mobile: +91 73060 64840

Location: Goa

Qualification: Bachelors Degree in Computer Engineering

I am a beginner with a solid foundation in Network Administration and am eager to  more..

vaishnavi

Mobile: +91 85477 93334

Location: Tamil Nadu

Qualification: B.E

I have a strong foundation in Python django Data Structures & Algorithms and testing frameworks  more..

Deepa

Mobile: +91 91884 77559

Location: Uttar Pradesh

Qualification: M. Com

I have 7yrs of experience in the accounting sector  more..

SIBIN

Mobile: +91 98474 90866

Location: Karnataka

Qualification: M.COM

I am from Kerala but stays in Bangalore Karnataka I have 10 more year experience  more..

Bavithraa

Mobile: +91 8301010866

Location: Tamil Nadu

Qualification: M.Sc, B.Ed

Mathematics & Reasoning: 4 years of teaching experience (2 years in school + 4 years  more..

Sourav

Mobile: +91 9895490866

Location: Chandigarh

Qualification: M.Sc in Mathematics

Enthusiastic and analytical Mathematics graduate with a strong foundation in advanced mathematical concepts  more..

Pankaj

Mobile: +91 89210 61945

Location: Uttarakhand

Qualification: MSc in chemistry

Skills and Experience I hold a Master’s degree in Chemistry with a specialization in Organic  more..