Paper-1: Principles and Practice of Accounting | CA Foundation | Study Material download

 Study Material relevant for May, 2021 examination onwards - Paper-1: Principles and Practice of Accounting

• 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: Average Due Date
      
      
    • Unit 5: 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