Principles and Practice of Accounting for CA Foundation – Syllabus, Concepts & Study Guide
Principles and Practice of Accounting in CA Foundation
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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
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