CA > Foundation > Paper 1 – SM

Chapter	Unit	Name
Chapter 1	Unit 1	Meaning and Scope of Accounting
	Unit 2	Accounting Concepts, Principles and Conventions
	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