Taxmann CA Foundation Study Material Accounting New Syllabus By D.G. Sharma , S.K. Agrawal Applicable for Sept.2024/Jan. 2025 Exams

CA Foundation Accounting New Syllabus By D.G. Sharma Sep 24

CA Foundation Accounting New Syllabus By D.G. Sharma Sep 24

This book aims to build up the student’s knowledge base & lay the foundation for their professional education. It endeavours to provide a good command of the basics, such as Accounting Concepts & Conventions, Capital & Revenue Items, etc.

The book aims to build a strong foundation in Accounting for students and lay the groundwork for their professional education. It focuses on essential accounting concepts such as Accounting Principles, Capital & Revenue Items, and other key topics, providing students with a solid understanding of the basics.

This book is prepared exclusively for the Foundation Level of Chartered Accountancy Examination requirement. It covers the entire revised, new syllabus as per ICAI.

The Present Publication is the 6^th Edition for the CA-Foundation | New Syllabus | Sept.2024/Jan. 2025 Exams. This book is authored by CA D.G. Sharma & Dr S.K. Agrawal, with the following noteworthy features:

• [Lucid Discussions in Simple Language] are provided for theoretical concepts to facilitate a comprehensive understanding
• [Numerous Illustrations] are incorporated to clarify complex topics
• [Detailed Working Notes & Practice Questions] with hints and answers are included for enhanced practice
• [Coverage] of this book includes:
  • Solved Paper – June 2024 | Suggested Answers
• [Student-Oriented Book] The authors have crafted this book with a focus on:
  • Their interaction with students, especially addressing the difficulties faced in examinations
  • Insights shaped by their extensive experience teaching the subject matter at various levels
  • Incorporating feedback and responses from students throughout the content

The contents of this book are as follows:

• Theoretical Framework – Meaning & Scope of Accounting
• Theoretical Framework – Accounting Concepts, Principles & Conventions
• Theoretical Framework – Capital and Revenue Expenditure
• Theoretical Framework – Contingent Assets and Contingent Liabilities
• Theoretical Framework – Accounting Policies
• Theoretical Framework – Accounting Standards – Concepts, Objective, Benefits
• Theoretical Framework – Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates
• Accounting Process (Journal, Ledger, Trial Balance, Cash Book, Subsidiary Books)
• Bank Reconciliation Statement
• Bills of Exchange
• Rectification of Errors
• Depreciation
• Final Accounts
• Inventory Valuation
• Accounting for Incomplete Records
• Not-for-Profit Organisations
• Partnership including Dissolution of Firms & LLP
• Company Accounts – Shares
• Company Accounts – Debentures
• Company Accounts – Financial Statement of Companies
• Company Accounts – Accounting for Bonus Issue and Right Issue
• Company Accounts – Redemption of Preference Shares
• Company Accounts – Redemption of Debentures

About the author

CA D.G. Sharma is an eminent and most admired faculty in the student fraternity. He is an epitome of knowledge, helping students to realise their potential and achieve newer heights. Academically he is a rare gem as he has qualified all three prestigious exams, i.e., CA, CS, and ICWA.

He believes that the profession of Chartered Accountancy is rewarding and responsible. He opines that CA’s have to be an expert in Accounting and to gain command, students should acquire knowledge. He imbibes confidence in students by giving conceptual clarity. His success mantra is ‘Do not memorise everything, try to understand everything’/

D.G. Sharma is the Co-Founder of CAPS, a premier commerce coaching institute in central India. He has penned 10+ books in accountancy published by renowned publishing houses.

Dr. S.K. Agrawal holds a Doctorate from Kanpur University, and he has teaching experience of more than 23 years across countless batches. He has been imparting knowledge and values to his students in his institution – Sky Academy (Kanpur). A post-graduate in Commerce & B.Ed., Dr. S.K. Agrawal has been teaching accountancy to students of class XIth, XIIth at the grass-root level, CA-Foundation/CPT & CA-Intermediate/IPC. Dr. S.K. Agarwal’s experience is as follows:

• Twenty-four years of teaching experience in Accountancy in I.S.C., C.A. & B.Com.
• Four years teaching experience in Accountancy in St. Aloysis School, Kanpur (1998-99 to 2001-02)
• Nine years teaching experience in Accountancy in St. Mary’s Convent School, Kanpur (2002-11)
• Worked as a supervising examiner in 2005 in St. Lawrence High School, Unnao
• Worked as a supervising examiner in 2007 in Methodist High School, Kanpur
• Worked as a supervising examiner in 2008 in United Public School, Kanpur