Announcement for the Students of Foundation level appearing for November, 2019 Examination
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Applicable topics effective from November, 2019 Examination |
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Topic |
Units |
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Chapter 1: Theoretical Framework |
Unit 1: Meaning and Scope of Accounting Unit 2: Accounting Concepts, Principles and Conventions Unit 3: Accounting Terminology – Glossary Unit 4: Capital and Revenue Expenditures and Receipts Unit 5: Contingent Assets and Contingent Liabilities Unit 6: Accounting Policies Unit 7: Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates |
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Chapter 2: Accounting Process |
Unit 1: Basic Accounting Procedures - Journal Entries Unit 2: Ledgers Unit 3: Trial Balance Unit 4: Subsidiary Books Unit 5: Cash Book |
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Chapter 6: Accounting for Special Transactions |
Unit 1: Bill of Exchange and Promissory Notes Unit 2: Sale of Goods on Approval or Return Basis Unit 3: Consignment |
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Chapter 7: Preparation of Final Accounts of Sole Proprietors |
Unit 1: Final Accounts of Non-Manufacturing Entities Unit 2: Final Accounts of Manufacturing Entities |
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Chapter 8: Partnership Accounts |
Unit 1: Introduction to Partnership Accounts Unit 2: Treatment of Goodwill in Partnership Accounts Unit 3: Admission of a New Partner |
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Chapter 9: Financial Statements of Not-for-Profit Organization |
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Chapter 10: Company Accounts |
Unit 1: Introduction to Company Accounts Unit 2: Issue, Forfeiture and Re-Issue of Shares Unit 3: Issue of Debentures |
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*Topics of Joint Venture for Non-Corporate Entities, Royalty Accounts and Basic Accounting Ratios are not applicable w.e.f Nov. 2019 Exam. The students who have any Edition of Study Material prior to March, 2019 are advised to ignore these topics while preparing for November, 2019 Examination. |
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Applicable Edition |
March, 2019 |
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Paper 2: Section A: Business Laws |
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Applicable topics effective from November, 2019 Examination |
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Chapter 1: The Indian Contract Act, 1872 |
An overview of sections 1 to 75 covering the general nature of contract, consideration, other essential elements of a valid contract, performance of contract, breach of contract, contingent and Quasi contract |
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Chapter 2: The Sale of Goods Act, 1930 |
Formation of the contract of sale, Conditions and warranties, Transfer of ownership and delivery of goods, Unpaid seller and his rights |
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Chapter 3: The Indian Partnership Act, 1932 |
Sections 1-49 & 58-59A-1 |
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Chapter 4: The Limited Liability Partnership Act, 2008 |
Sections 2-7, 11-17, 22-31, 34, 35, 55- 59 & 63-69 |
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Chapter 5: The Companies Act, 2013 |
Essential features of company, corporate veil theory, Classes of companies, types of share capital, incorporation of company, Memorandum of Association, Articles of Association, Doctrine of Indoor Management |
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Applicable Edition |
March, 2019 |
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Applicable Edition |
March, 2019 |
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Paper 3: Business Mathematics and Logical Reasoning & Statistics |
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Applicable Edition |
March, 2019 |
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Paper 4: Part I: Business Economics |
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Applicable Edition |
March, 2019 |
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Paper 4: Part II: Business and Commercial Knowledge |
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Applicable Edition |
January, 2019 |
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Note: The applicable edition of Study Materials for all the papers have been uploaded on the BoS Knowledge Portal of the Institute's website at the link: https://www.icai.org/post.html?post_id=13633
Director, Board of Studies
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