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 Malaysia

udai

Mobile: +91 91884 77559

Location: Rajasthan

Qualification: M.com ( abst)

I am working as an accountant and now I want explore myself In my account  more..

Kalgi

Mobile: +91 73060 64840

Location: Gujarat

Qualification: Chartered Accountant

Greetings! My name is Kalgi Sahil Sheth I am a Chartered Accountant by profession(equivalent to  more..

Yashvi

Mobile: +91 91884 77559

Location: Rajasthan

Qualification: Graduation in Bachelor of Arts and Diploma in Graphic Design

As a graphic designer my skills include proficiency in design software such as Adobe Creative  more..

Suman

Mobile: +91 98474 90866

Location: West Bengal

Qualification: Bcom (honrs)

1 Financial literacy: Understanding concepts like budgeting investing and managing personal and business finances 2  more..

Mohan

Mobile: +91 89210 61945

Location: Maharashtra

Qualification: B com

Day to Day Accounting and Taxation working like TDS GST TCS Bank Debtors Creditors Reconciliation  more..

Udit

Mobile: +91 91884 77559

Location: Punjab

Qualification: B.com

I have 5 year experience in tally I am professional accountant and i have multiple  more..

Sumathi.

Mobile: +91 73060 64840

Location: Tamil Nadu

Qualification: B.Sc,B.Ed

Respected team I have an experience as a teacher in various schools at Andra and  more..

Mahalakshmi

Mobile: +91 98474 90866

Location: Tamil Nadu

Qualification: M.A.ENGLISH

I have completed Java Selenium Course • Proficient in Java programming language • Skilled in  more..

Vishal

Mobile: +91 8301010866

Location: Maharashtra

Qualification: MBA FINANCE

I have 20 years experience in accounting and finance  more..

Armin

Mobile: +91 8301010866

Location: Punjab

Qualification: MA, Ph.D in English Literature

Dear Hiring Team I am writing to express my interest in the English Content Writer  more..

Shraddha

Mobile: +91 98474 90866

Location: Maharashtra

Qualification: MBA(Finance), Mcom HR

I am good in Accounting Tally Typing Advance Excel Power bi I have carring 1  more..

Sona

Mobile: +91 9446600368

Location: Muvattupuzha

Qualification: Ba in journalism psychology and computer science

Communication skill Leadership skill Creative Basic accounting and computer knowledge  more..

Wajahat

Mobile: +91 85477 93334

Location: Chandigarh

Qualification: B.com

I have experience in accounting more than 15 years and also worked in a Chartered  more..

Akash

Mobile: +91 89210 61945

Location: West Bengal

Qualification: MCA

7 Years experience in School as a Computer Teacher now I am working as a  more..

Sonal

Mobile: +91 91884 77559

Location: Maharashtra

Qualification: M.Sc in Biodiversity, Wildlife Conservation and Management, B.sc in Chemistry.

1 Good Interpersonal Skill 2 Classroom Management 3 Atuthoritative classroom teaching for higher secondary 4  more..