\n| \n Theoretical Framework<\/p>\n<\/td>\n | \n\n- Meaning and Scope of accounting<\/li>\n
- Accounting Concepts, Principles, and Conventions<\/li>\n
- Accounting terminology – Glossary<\/li>\n
- Capital and revenue expenditure, Capital and revenue receipts, Contingent assets and contingent liabilities<\/li>\n
- Accounting Policies<\/li>\n
- Accounting as a Measurement Discipline \u2013 Valuation Principles, Accounting Estimates<\/li>\n
- Accounting Standards \u2013 Concepts and Objectives<\/li>\n
- Indian Accounting Standards \u2013 Concepts and Objectives<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n| \n Accounting Process<\/p>\n<\/td>\n | \n\n- Books of Accounts<\/li>\n
- Preparation of Trial Balance<\/li>\n
- Rectification of Errors<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n| \n Bank Reconciliation Statement<\/p>\n<\/td>\n | \n Introduction, reasons, preparation of bank reconciliation statement<\/p>\n<\/td>\n<\/tr>\n | \n| \n Inventories<\/p>\n<\/td>\n | \n\n- Cost of inventory<\/li>\n
- Net realizable value<\/li>\n
- Basis and technique of inventory valuation<\/li>\n
- record-keeping<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n| \n Concept and Accounting of Depreciation<\/p>\n<\/td>\n | \n\n- Concepts<\/li>\n
- Methods of computation and accounting treatment of depreciation<\/li>\n
- Change in depreciation methods<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n| \n Accounting for Special Transactions<\/p>\n<\/td>\n | \n\n- Bills of exchange and promissory notes<\/li>\n
- Sale of goods on approval or return basis<\/li>\n
- Consignments<\/li>\n
- Average due Date<\/li>\n
- Account Current<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n| \n Final Accounts of Sole Proprietors<\/p>\n<\/td>\n | \n\n- Elements of financial statements<\/li>\n
- Closing Adjustment Entries<\/li>\n
- Trading Account<\/li>\n
- Profit and Loss Account and Balance Sheet of Manufacturing and Non-manufacturing entities<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n| \n Partnership Accounts<\/p>\n<\/td>\n | \n\n- Final Accounts of Partnership Firms<\/li>\n
- Admission, Retirement, and Death of a Partner including Treatment of Goodwill<\/li>\n
- Introduction to LLPs and Distinction of LLPs from Partnership<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n| \n Financial Statements of Not-for-Profit Organizations<\/p>\n<\/td>\n | \n\n- Significance of Receipt and Payment Account<\/li>\n
- Income and Expenditure Account and Balance Sheet<\/li>\n
- Difference between Profit and Loss Account and Income and Expenditure Account<\/li>\n
- Preparation of Receipt and Payment Account<\/li>\n
- Income and Expenditure Account and Balance Sheet<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n| \n Introduction to Company Accounts<\/p>\n<\/td>\n | \n\n- Definition of shares and debentures<\/li>\n
- Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares<\/li>\n
- Statement of Profit and Loss and Balance Sheet as per Schedule III to the Companies Act, 2013<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
<\/span>CA Foundation Syllabus 2021 for Paper 2 (Business Law & Business Correspondence and Reporting)<\/span><\/h3>\n\n \n\n\nChapters<\/strong><\/td>\nUnits<\/strong><\/td>\n<\/tr>\n\nSection A- Business Laws<\/strong><\/td>\n<\/tr>\n\n| \n The Indian Contract Act, 1872<\/p>\n<\/td>\n | \n\n- An overview of Sections 1 to 75<\/li>\n
- Other essential elements of a valid contract<\/li>\n
- Performance of contract<\/li>\n
- Breach of contract<\/li>\n
- Contingent and Quasi Contract<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n| \n The Sale of Goods Act, 1930<\/p>\n<\/td>\n | \n\n- Formation of the contract of sale<\/li>\n
- Conditions and Warranties<\/li>\n
- Transfer of ownership and delivery of goods<\/li>\n
- Unpaid seller and his rights<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n| \n The Indian Partnership Act, 1932<\/p>\n<\/td>\n | \n\n- General Nature of Partnership<\/li>\n
- Rights and duties of partners<\/li>\n
- Reconstitution of firms<\/li>\n
- Registration and dissolution of a firm<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n| \n The Limited Liability Partnership Act, 2008<\/p>\n<\/td>\n | \n\n- Nature and Scope<\/li>\n
- Essential features<\/li>\n
- Characteristics of LLP<\/li>\n
- Incorporation and differences with other forms of organizations<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n| \n The Companies Act, 2013<\/p>\n<\/td>\n | \n\n- Essential features of the company<\/li>\n
- Corporate veil theory<\/li>\n
- Classes of companies<\/li>\n
- Types of share capital<\/li>\n
- Incorporation of company<\/li>\n
- Memorandum of Association<\/li>\n
- Articles of Association<\/li>\n
- The doctrine of Indoor Management<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n| \n Section B- Business Correspondence and Reporting<\/strong><\/p>\n<\/td>\n<\/tr>\n\n| \n Communication<\/p>\n<\/td>\n | \n\n- Types<\/li>\n
- Directions<\/li>\n
- Network<\/li>\n
- Process<\/li>\n
- Problems<\/li>\n
- Barriers<\/li>\n
- Types of Communication- Interpersonal Skills, Listening Skills, and Emotional Intelligence<\/li>\n
- Sample Questions with Answers<\/li>\n
- Exercises<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n| Sentence Types and Word Power<\/td>\n | Sentence Type\n | | | | | | | | | | | | | | | | | | | |
![\"CA](\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/02\/CA-Foundation-Syllabus.png\")
<\/p>\n