CA > Foundation > Paper 1 – Flashcards
| Chapter | Unit | Name |
| Chapter 1 | Unit 1 | Meaning and Scope of Accounting Flashcards 1 — Flashcards 2 |
| Unit 2 | Accounting Concepts, Principles and Conventions Flashcards 1 — Flashcards 2 | |
| Unit 3 | Capital and Revenue Expenditures and Receipts | |
| Unit 4 | Contingent Assets and Contingent Liabilities | |
| Unit 5 | Accounting Policies | |
| Unit 6 | Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates | |
| Unit 7 | Accounting Standards | |
| Chapter 2 | 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 | Depreciation and Amortisation | |
| Chapter 6 | Bills of Exchange and Promissory Notes | |
| Chapter 7 | Unit 1 | Final Accounts of Non-Manufacturing Entities |
| Unit 2 | Final Accounts of Manufacturing Entities | |
| Annexure-I | ||
| Chapter 8 | Financial Statements of Not-for-Profit Organisations | |
| Chapter 9 | Accounts from Incomplete Records | |
| Chapter 10 | 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 | |
| Unit 6 | Dissolution of Partnership Firms and LLPs | |
| Annexure-II | ||
| Chapter 11 | Unit 1 | Introduction to Company Accounts |
| Unit 2 | Issue, Forfeiture and Re-Issue of Shares | |
| Unit 3 | Issue of Debentures | |
| Unit 4 | Accounting for Bonus Issue and Right Issue | |
| Unit 5 | Redemption of Preference Shares | |
| Unit 6 | Redemption of Debentures |

