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 Australia

Deogratias

Mobile: +91 91884 77559

Location: Meghalaya

Qualification: 12

As a graphic designer I have skills in visual communication branding typography and layout design  more..

Mohammad

Mobile: +91 9895490866

Location: Karnataka

Qualification: Bachelor of Engineering (Civil)

Skills: 1 BIM Modeling: • Proficient in Autodesk Revit Navisworks AutoCAD and Civil 3D •  more..

Khadeeja

Mobile: +91 91884 77559

Location: Kerala

Qualification: MCA

I specialize in helping with Flutter development particularly with state management using the Provider package  more..

Rema

Mobile: +91 8301010866

Location: Kerala

Qualification: M.com

I have 3 years tally trIng experience Have accounting experience Know simulation in tax Now  more..

Abhay

Mobile: +91 85477 93334

Location: Uttar Pradesh

Qualification: MCA

Aspiring Test Automation QA | Keen Learner | Ready for Automation Testing Adventures using Java  more..

NAVEEN

Mobile: +91 85477 93334

Location: Uttarakhand

Qualification: B.com

Accounting 5year experience  more..

Dhrupadh

Mobile: +91 89210 61945

Location: Kerala

Qualification: B arch

• Proficient in AutoCAD 2D for creating technical drawings and plans • Advanced knowledge of  more..

muhammed

Mobile: +91 91884 77559

Location: Kerala

Qualification: m.com finance

8 year experience accounting field tally prime tally ERP9 GST SAP(fico -S4 HANA and ECC)  more..

Meet

Mobile: +91 91884 77559

Location: Gujarat

Qualification: M.sc. Visual communication

Theory: Graphic design fundamentals Graphic design principles & elements Typography & color Composition rules Brief  more..

Jishnu

Mobile: +91 9895490866

Location: Kerala

Qualification: MA

Accounting communication skill problem solving   more..

Krishna

Mobile: +91 9446600368

Location: Kerala

Qualification: Currently doing my Veterinary degree (BVSc and AH).

I worked as a private tutor for over a year I teach students from the  more..

Payal

Mobile: +91 9895490866

Location: Goa

Qualification: Bachelor of commerce

Skills-Accounting knowledge Reporting skills Data analysis Financial management Payroll processing Inventory control Tally expertise Taxation  more..

Mahammad

Mobile: +91 91884 77559

Location: Karnataka

Qualification: Master of commerce

Communication Skill as well Accounting Skill  more..

Arfat

Mobile: +91 98474 90866

Location: Maharashtra

Qualification: BE

What would be the job role for these responsibilities Provides superior customer service by being  more..

Mohd

Mobile: +91 8301010866

Location: Uttarakhand

Qualification: B.com

GST Taxation Accounting Pay roll  more..