CA Foundation Study Material for Paper 1

Principles and Practice of Accounting Study Material in PDF

• 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