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Principles and Practice of CA Foundation Accounts focus on providing basic conceptual knowledge of Accounting. The preparation of financial statements, computing accounting ratios and solving simple problems.
This paper is intended to give all of you, the upcoming chartered ‘ACCOUNTANCY’ students with strong (CA Foundation Accounts) help to enhance your studies at further levels.
The topics covered in this paper are, Theoretical Framework, Accounting process, bank reconciliation statements, Inventories, Depreciation. Special transactions such as consignment, Joint venture, Bills of exchange, Royalties, Average due date and account current. Final Accounts of Sole Proprietors, Partnership accounts and, Introduction to company accounts and Basic Accounting ratios.

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