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 Kuwait

irfan

Mobile: +91 9446600368

Location: Andhra Pradesh

Qualification: CIVIL engineering

I possess proficient skills in AutoCAD with expertise in 2D and 3D drawing object manipulation  more..

Anshuman

Mobile: +91 9895490866

Location: Delhi

Qualification: BCA

Dear Hiring Manager With a Bachelor's degree in Computer Applications from GGSIPU Delhi and a  more..

Rahul

Mobile: +91 73060 64840

Location: Uttarakhand

Qualification: Bachelors

Skills : Financial modelling Accountancy (cost corporate personal) Ms Excel Business Analysis Experience : Accounting  more..

Drishti

Mobile: +91 9446600368

Location: Uttarakhand

Qualification: Masters in Science

Science Educator: Gayatri Public School Academic Coordinator: Cynthia Senior Secondary School Middle school science teacher:  more..

Jelin

Mobile: +91 8301010866

Location: Kochi

Qualification: B. Com in finance & taxation, Diploma in financial accounting & Data entry

Microsoft Office Word Excel PowerPoint Data entry & Tally prime 3 month experience in the  more..

Parminder

Mobile: +91 85477 93334

Location: Jagadhri

Qualification: 12th Pass, Doing BCA UI UX

As a versatile and skilled writer I bring a wealth of expertise in content creation  more..

Amala

Mobile: +91 89210 61945

Location: Kerala

Qualification: B.Ed in social science and professional diploma in computerized financial accounting

Creative thinking skill Critical thinking skill Conflict resolution skill Communication skill Time management skill Leadership  more..

Zahid

Mobile: +91 91884 77559

Location: Uttar Pradesh

Qualification: Graduate

Languages: JavaScript Tools: VS Code MS Visual Studio Git Postman Framework & Library: React Js  more..

Naina

Mobile: +91 73060 64840

Location: Kerala

Qualification: B

To excel in a postgraduate physics program I leverage a strong foundation in advanced mathematics  more..

Babariya

Mobile: +91 89210 61945

Location: Gujarat

Qualification: Bachelor's

I am a python django developer with no prior experience write me something I can  more..

Ruchita

Mobile: +91 89210 61945

Location: Maharashtra

Qualification: Bcom, CA

GST Expertise Accounting knowledge working knowledge of tally  more..

Ritu

Mobile: +91 85477 93334

Location: Uttar Pradesh

Qualification: M.A,B.ed

I completed my graduation with Hindi honors and vocational office management and secretarial practice i  more..

Akshata

Mobile: +91 98474 90866

Location: Bangalore

Qualification: Mcom

Hello sir madam My name is Akshata Tandel I have completed M com with 68  more..

Athira

Mobile: +91 9895490866

Location: Ernakulam

Qualification: B. Com, MBA doing

Computer knowledge ms office Tally accounting softwares | Resume for   more..

Krishna

Mobile: +91 89210 61945

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..