Hello Dear CA Foundation Students,
We are Sharing With You Notes and Lectures of CA Foundation Paper- 1 Principles and Practice Of Accounting: Chapter 1: Theoretical Framework . 😍CA STUDY NOTES
The paper of ‘Principles and Practice of Accounting‘ at Foundation level concentrates on conceptual understanding of fundamentals of accounting. The objective of this paper is to develop an understanding of the basic concepts and principles of Accounting and apply the same in preparing financial statements of noncorporate entities and simple problem solving.
This Study Material endeavouring towards accounting education, is committed to provide a framework for understanding accounting discipline and describing the fundamental accounting concepts and conventions of the basic accounting system. An attempt has been made to provide a solid foundation on which students can successfully build and enhance their studies.
The Study Material of Principles and Practice of Accounting has been designed having regard to the needs of home study and distance learning students.
The Study Material has been divided into ten chapters, each addressing to a special aspect of accounting:
Chapters 1 to 5 lay emphasis on bookkeeping aspect of accounting whereas
chapter 7 deals with preparation of financial statements of sole proprietors.
Chapter 6 covers accounting for special transactions like consignment, bills of exchange, sale of goods on approval basis, average due date and account current which are useful for different business entities.
Chapter 8 discusses accounting of partnership firms and
chapter 9 deals with financial statements of Not-for-profit organizations.
Chapter 10 explains basic concepts of company accounts.
ICAI CA Foundation Principles and Practice of Accounting Notes & Lectures:
|SL No||Faculty||Content||Download Links|
|1||ICAI||Accounts Study Material Compilation||Download|
|2||AVJ Academy||Complete True False Notes||Download|
|3||Kajal Maam||True False Questions||Download|
|True False Answers||Download|
|4||Deepak Kapoor||True False Question Bank||Download|
|5||Pratik Nahta||True False Scanner||Download|
|6||Rohan Nimbalkar||Fast Track Notes||Download|
|7||Anand Bhangaria||Accounts Theory Bank||Download|
|8||Chandar Podder||Accounts Concise Notes||Download|
|9||Chiranjeev Jain||Quick Revision||Download|
|10||Topper Institute||Accounts Revision||Download|
|11||TLC||Last Day Revision Notes||Download|
|12||Unknown||Last Day Revision Handwritten Notes||Download|
|13||CA Study Notes||Dictionary of Accounting||Download|
Chapter 1: Theoretical Framework
(i) Meaning and Scope of accounting
(ii) Accounting Concepts, Principles and Conventions
(iii) Accounting terminology – Glossary
(iv) Capital and revenue expenditure, Capital and revenue receipts, Contingent assets and
(v) Accounting Policies
(vi) Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates.
(vii) Accounting Standards – Concepts and Objectives.
(viii) Indian Accounting Standards – Concepts and Objectives
ICAI CA Foundation Principles and Practice of Accounting
Chapter 1: Theoretical Framework Notes & Lectures:
|SL No||Faculty||Content||Download Links|
|1||Navkar Institute||Class Notes||Download|
|2||Student||Full Handwritten Notes||Download|
|3||Student||Handwritten Concepts Chart||Download|
|4||Student||Handwritten Complete Concepts Notes||Download|
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