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ICAI announces changes in the syllabus of Foundation course

Posted on 22 July 2019

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Exclusion of Annuity Method, Sinking Fund Method and Provision for Repairs from

Chapter 5 of Paper 1: Principles and Practice of Accounting Foundation Course

It has been observed that ‘Annuity method’, ‘Sinking Fund Method’ and ‘Provision for Repairs’ given under Chapter 5: ‘Concept and Accounting of Depreciation’ of Study Material of Paper 1: ‘Principles and Practice of Accounting’ at Foundation level are not relevant in the current scenario.

Accordingly, students are advised not to read the following paras and illustrations/questions of the Study Material (for November, 2019 Examination and onwards):


Sub-topic

Para number

Page number

Illustration number with   page number

Annuity method

3.4

5.12

4

5.12

Sinking Method

Fund

3.5

5.13

5 and 6

Page 5.17

5.15

&

Test                     your

knowledge        - Theory question 2(ii)

5.29

Provision Repairs

for

8

5.26

14

5.26


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