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61785bos50279mod2 Ipages
61785bos50279mod2 Ipages
61785bos50279mod2 Ipages
ISBN 978-81-8441-871-2 1
FOUNDATION COURSE
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Board of Studies
The Institute of Chartered Accountants of India October | 2020 | P2748 (Revised)
ICAI Bhawan, A - 29, Sector - 62, Noida - 201 309 BOARD OF STUDIES
Phone : 0120 - 3045930 THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA (ICAI)
E-mail : bosnoida@icai.in
(SET UP BY AN ACT OF PARLIAMENT)
Website : http://www.icai.org
NEW DELHI
This study material has been prepared by the faculty of the Board of Studies. The objective of the
study material is to provide teaching material to the students to enable them to obtain knowledge
in the subject. In case students need any clarifications or have any suggestions to make for further
improvement of the material contained herein, they may write to the Director of Studies.
All care has been taken to provide interpretations and discussions in a manner useful for the students.
However, the study material has not been specifically discussed by the Council of the Institute or any
of its Committees and the views expressed herein may not be taken to necessarily represent the
views of the Council or any of its Committees.
Permission of the Institute is essential for reproduction of any portion of this material.
All rights reserved. No part of this book may be reproduced, stored in a retrieval system, or
transmitted, in any form, or by any means, electronic, mechanical, photocopying, recording, or
otherwise, without prior permission, in writing, from the publisher.
Website : www.icai.org
E-mail : bosnoida@icai.org
MODULE 1
CHAPTER 1 : Theoretical Framework
CHAPTER 2 : Accounting Process
CHAPTER 3 : Bank Reconciliation Statement
CHAPTER 4 : Inventories
CHAPTER 5 : Concept and Accounting of Depreciation
CHAPTER 6 : Accounting for Special Transactions
MODULE 2
CHAPTER 7 : Preparation of Final Accounts of Sole Proprietors
CHAPTER 8 : Partnership Accounts
CHAPTER 9 : Financial Statements of Not-For-Profit Organizations
CHAPTER 10 : Company Accounts