CA > Foundation > Paper 1 – Flashcards

ChapterUnitName
Chapter 1Unit 1Meaning and Scope of Accounting Flashcards 1 Flashcards 2
Unit 2Accounting Concepts, Principles and Conventions Flashcards 1 Flashcards 2
Unit 3Capital and Revenue Expenditures and Receipts
Unit 4Contingent Assets and Contingent Liabilities
Unit 5Accounting Policies
Unit 6Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates
Unit 7Accounting Standards
Chapter 2Unit 1Basic Accounting Procedures – Journal entries
Unit 2Ledgers
Unit 3Trial Balance
Unit 4Subsidiary Books
Unit 5Cash Book
Unit 6Rectification of Errors
Chapter 3 Bank Reconciliation Statement
Chapter 4 Inventories
Chapter 5 Depreciation and Amortisation
Chapter 6 Bills of Exchange and Promissory Notes
Chapter 7Unit 1Final Accounts of Non-Manufacturing Entities
Unit 2Final Accounts of Manufacturing Entities
 Annexure-I
Chapter 8 Financial Statements of Not-for-Profit Organisations
Chapter 9 Accounts from Incomplete Records
Chapter 10Unit 1Introduction to Partnership Accounts
Unit 2Treatment of Goodwill in Partnership Accounts
Unit 3Admission of a New Partner
Unit 4Retirement of a Partner
Unit 5Death of a Partner
Unit 6Dissolution of Partnership Firms and LLPs
 Annexure-II
Chapter 11Unit 1Introduction to Company Accounts
Unit 2Issue, Forfeiture and Re-Issue of Shares
Unit 3Issue of Debentures
Unit 4Accounting for Bonus Issue and Right Issue
Unit 5Redemption of Preference Shares
Unit 6Redemption of Debentures