CA Foundation
Study Material
Paper 1
Principles and Practice of Accounting
Module 1
- 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
- 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
Module 2
- 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
Paper 2
Business Laws and Business Correspondence and Reporting
Section A: Business laws
- Unit 1: Nature of Contracts
- Unit 2: Consideration
- Unit 3: Other Essential Elements of a Contract
- Unit 4: Performance of Contract
- Unit 5: Breach of Contract and its Remedies
- Unit 6: Contingent and Quasi Contracts
- Unit 1: Formation of the Contract of Sale
- Unit 2: Conditions & Warranties
- Unit 3: Transfer of Ownership and Delivery of Goods
- Unit 4: Unpaid Seller
- Unit 1: General Nature of a Partnership
- Unit 2: Relations of Partners
- Unit 3: Registration and Dissolution of a Firm
Section B: Business Correspondence and Reporting
Paper 3
Business Mathematics and Logical Reasoning & Statistics
Part-A: Business Mathematics
Part-B: Logical Reasoning
Part-C: Statistics
- Unit 1: Measures of Central Tendency
- Unit 2: Dispersion
