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CA Foundation - Study Material - Principles and Practice of Accounting

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• Module 1
   

  • Initial Pages
     

  • Chapter 1: Theoretical Framework
     

    • Unit 1: Meaning and Scope of Accounting
       

    • Unit 2: Accounting Concepts, Principles And Conventions
       

    • Unit 3: Accounting Terminology – Glossary
       

    • Unit 4: Capital And Revenue Expenditures and Receipts 
       

    • Unit 5: Contingent Assets and Contingent Liabilities
       

    • Unit 6: Accounting Policies
       

    • Unit 7: Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates
       

    • Unit 8: Accounting Standards
       

    • Unit 9: Indian Accounting Standards
       

  • Chapter 2: Accounting Process
     

    • Unit 1: Basic Accounting Procedures - Journal Entries
       

    • Unit 2: Ledgers
       

    • Unit 3: Trial Balance
       

    • Unit 4: Subsidiary Books
       

    • Unit 5: Cash Book
       

    • Unit 6: Rectification of Errors
       

  • Chapter 3: Bank Reconciliation Statement
     

  • Chapter 4: Inventories
     

  • Chapter 5: Concept and Accounting of Depreciation
     

  • Chapter 6: Accounting for Special Transactions

    • Unit 1: Bill Of Exchange and Promissory Notes
       

    • Unit 2: Sale of Goods on Approval or Return Basis
       

    • Unit 3: Consignment
       

    • Unit 4: Joint Ventures
       

    • Unit 5: Royalty Accounts
       

    • Unit 6: Average Due Date
       

    • Unit 7: Account Current
       

• Module-2
   

  • Initial Pages
     

  • Chapter 7: Preparation of Final Accounts of Sole Proprietors
     

    • Unit 1: Final Accounts of Non-Manufacturing Entities
       

    • Unit 2: Final Accounts of Manufacturing Entities
       

  • Chapter 8: Partnership Accounts
     

    • Unit 1: Introduction to Partnership Accounts
       

    • Unit 2: Treatment of Goodwill in Partnership Accounts
       

    • Unit 3: Admission of a New Partner
       

    • Unit 4: Retirement of a Partner
       

    • Unit 5: Death of a Partner
       

  • Chapter 9: Financial Statements of Not-for-Profit Organizations
     

  • Chapter 10: Company Accounts
     

    • Unit 1: Introduction to Company Accounts
       

    • Unit 2: Issue, Forfeiture and Re-Issue of Shares
       

    • Unit 3: Issue of Debentures
       

  • Chapter 11: Basic Accounting Ratios