CA – Foundation Accounts

  • This course is specially designed for the students of CA – Foundation.
  • These videos will cover the course content provided by ICAI. (i.e. Institute of chartered Accountants of India).
  • The syllabus & expected weightage in exam as follow :-

Syllabus of Accounts


Theoretical Framework

Weightage in Exam


Unit-1:Meaning and Scope of Accounting

Unit-2:Accounting Concepts, Principles and Conventions

Unit-3:Accounting Terminology-Glossary

Unit-4:Capital and Revenue Expenditure 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 Standard

Unit-9:Indian Accounting Standards

5% to 10%


Accounting Process



20% to 30%


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


Bank Reconciliation Statement




Concept and Accounting of Depreciation


Accounting for Special Transactions



Unit-1:Bills of Exchange and Promissory Notes

Unit-2:Sales of Goods on Approval or Return Basis


Unit-4:Average Due Date

Unit-5:Account Current

15% to 20%


Preparation of Final Accounts of Sole Proprietors

30% to 40%


Unit-1:Final Accounts of Non-Manufacturing Entities

Unit-2:Final Accounts of Manufacturing Entities


Partnership Accounts


Unit-1:Introduction to Partnership Accounts

Unit-2:Treatment of Goodwill in Partnership Accounts

Unit-3:Admission to a New Partner

Unit-4:Retirement of a Partner

Unit-5: Death of a Partner


Financial Statement of Not-for-profit Organizations


Company Accounts

10% to 15%


Unit-1:Introduction to Company Accounts

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

Unit-3:Issue of Debentures


  • Paper Pattern will be as follow:

First Question Compulsory which contains [Total 20 Marks]

  • 6 Questions of 2 marks each (True/False with reason)
  • Balance 2 questions of 4 marks each

There will be total 5 questions more [20 marks each in which] in which student is required to answer only 4 question

  • What students will learn:-

After completing this course students will learn basic fundamentals of accounting like preparation financial statement of proprietorship firm, Bank Reconcilation statement etc. which will be very useful in practical life.

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