CA Foundation New Syllabus Topics 2024 Paper 1: Accounting

1. Theoretical Framework

[{"selector":"#anim-25423799-12eb-4c4a-a622-778076b57709 [data-leaf-element=\"true\"]","keyframes":{"transform":["translate3d(-52.840908670445764%, 0, 0)","translate3d(0%, 0, 0)"]},"delay":0,"duration":2000,"easing":"cubic-bezier(.3,0,.55,1)","fill":"both"}] [{"selector":"#anim-7f2e103f-5634-4103-bc3f-93cd634f3964","keyframes":{"transform":["translate3d(92.00820%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-6094c0c0-23d1-422c-98ee-526b82595e14","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-3053d629-38b9-4e30-ba6a-89ec0e318e37","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] [{"selector":"#anim-287af19e-2b40-439b-8689-a36c7e21d7a7","keyframes":{"transform":["translate3d(104.28955%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-86e097f4-c6df-4ebf-9482-05cfeb084c89","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-6241aee0-bac1-4ac7-976a-87425a9ec551","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] Learn more

2. Accounting Process

[{"selector":"#anim-138b3e2e-2a21-4de6-aaf1-fd70c6a79753 [data-leaf-element=\"true\"]","keyframes":{"transform":["translate3d(-31.249999886225726%, 0, 0)","translate3d(0%, 0, 0)"]},"delay":0,"duration":2000,"easing":"cubic-bezier(.3,0,.55,1)","fill":"both"}] [{"selector":"#anim-b4caba3d-c823-4b58-9ddb-26f6566f5386","keyframes":{"transform":["translate3d(92.00820%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-ede56649-93a8-45b2-b8c5-a5b2d039d3b3","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-a87ea65c-3071-438d-a538-422198b7c12f","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] [{"selector":"#anim-79188ad7-f29a-4d04-9812-7d3161c46dde","keyframes":{"transform":["translate3d(104.28955%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-17118544-4ca3-4bc4-9fc0-7012c445261d","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-a8560289-6128-4dd3-af66-01d59523159c","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] Learn more

3. Bank Reconciliation Statement

[{"selector":"#anim-6d5b8534-3865-454d-8af9-88c4809e6333 [data-leaf-element=\"true\"]","keyframes":{"transform":["translate3d(-36.88108742056601%, 0, 0)","translate3d(0%, 0, 0)"]},"delay":0,"duration":2000,"easing":"cubic-bezier(.3,0,.55,1)","fill":"both"}] [{"selector":"#anim-c9950ad3-d4e1-47e6-8b3f-b0b2f95e5560","keyframes":{"transform":["translate3d(92.00820%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-f70fa6ad-50f0-450d-a72c-f8503004815e","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-d30e5398-a9fa-4d1f-9ced-8177b9c168fa","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] [{"selector":"#anim-221fee6f-4993-4a81-a1b1-982388c36119","keyframes":{"transform":["translate3d(104.28955%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-25059873-9eb7-4c96-91e9-8e186572796a","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-29bb8cef-089b-4965-9569-f1c7e1fe30cb","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] Learn more

4. Inventories

[{"selector":"#anim-797c0c08-14b1-4128-ae83-67766ed38b1b [data-leaf-element=\"true\"]","keyframes":{"transform":["translate3d(-31.374218636979485%, 0, 0)","translate3d(0%, 0, 0)"]},"delay":0,"duration":2000,"easing":"cubic-bezier(.3,0,.55,1)","fill":"both"}] [{"selector":"#anim-bd9928ab-8fc3-4a20-8366-c7201e66feec","keyframes":{"transform":["translate3d(92.00820%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-6148216e-1348-4c69-a471-3dbd3559130e","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-60988594-0e8b-4085-b120-435f0f8cc419","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] [{"selector":"#anim-70de0fad-425b-4ab7-b860-51e63d6b8eba","keyframes":{"transform":["translate3d(104.28955%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-5603547a-bd47-462d-bfd4-5cff8b680650","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-9e7d7b9e-88ea-474f-b0eb-342b1e735f5b","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] Learn more

5. Depreciation and Amortisation

[{"selector":"#anim-80f17f03-03ea-4a8a-958f-e8a7cb6d4a34 [data-leaf-element=\"true\"]","keyframes":{"transform":["translate3d(-31.249999886225726%, 0, 0)","translate3d(0%, 0, 0)"]},"delay":0,"duration":2000,"easing":"cubic-bezier(.3,0,.55,1)","fill":"both"}] [{"selector":"#anim-d75f640c-4d45-4904-b6e5-44696b386bbe","keyframes":{"transform":["translate3d(92.00820%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-7499d53c-c708-41fc-b4d1-e7a55ccff643","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-5feff6ba-4fd3-4869-ab27-0a262caa210b","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] [{"selector":"#anim-df885248-8b68-449f-ad83-2e97a372d0db","keyframes":{"transform":["translate3d(104.28955%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-000d1fe7-690f-455e-9bda-4579e64878da","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-86da4da3-06b5-4f1a-97c3-a7bd3268b126","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] Learn more

6. Bills of Exchange and Promissory Notes

[{"selector":"#anim-f42e5acc-1732-4cea-a658-f1c58182e25e [data-leaf-element=\"true\"]","keyframes":{"transform":["translate3d(-43.89607128914831%, 0, 0)","translate3d(0%, 0, 0)"]},"delay":0,"duration":2000,"easing":"cubic-bezier(.3,0,.55,1)","fill":"both"}] [{"selector":"#anim-fe32d9fe-350f-45dc-9065-7ef629ea83c5","keyframes":{"transform":["translate3d(92.00820%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-086b581f-4e38-4d43-b886-a238d91c7303","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-7dbff7e6-b0fe-44c5-8591-b9655cbcc3be","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] [{"selector":"#anim-db93ea6a-8ea7-473d-b0f7-879e9fe6aaa9","keyframes":{"transform":["translate3d(104.28955%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-c06a2ae7-5c83-427e-9bcc-f346821db7f2","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-864abaea-1b42-4e44-ab24-89d367eb4fdd","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] Learn more

7. Preparation of Final accounts of Sole Proprietors

[{"selector":"#anim-1b132ebd-dff9-49fd-a2c2-bf463c5bca0b [data-leaf-element=\"true\"]","keyframes":{"transform":["translate3d(-16.761363728393867%, 0, 0)","translate3d(0%, 0, 0)"]},"delay":0,"duration":2000,"easing":"cubic-bezier(.3,0,.55,1)","fill":"both"}] [{"selector":"#anim-2a143493-8c0e-4807-bd85-edd24644073f","keyframes":{"transform":["translate3d(92.00820%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-7bd66ce4-12d2-4501-9be3-5702b4fc4ffa","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-953e1dde-3e85-4761-abc3-ca329d3c37df","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] [{"selector":"#anim-96ac6044-095d-4ebd-b782-0c2158899bd5","keyframes":{"transform":["translate3d(104.28955%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-f128142e-0dbf-4af0-9a8c-02bc130243d2","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-028582b4-b706-4627-bc4d-9b64d8ee8f0f","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] Learn more

8. Financial Statements of Not-for-Profit Organizations

[{"selector":"#anim-f4a6efd7-56fd-4cc6-985d-0763eb5cc162 [data-leaf-element=\"true\"]","keyframes":{"transform":["translate3d(-7.8651682836533165%, 0, 0)","translate3d(0%, 0, 0)"]},"delay":0,"duration":2000,"easing":"cubic-bezier(.3,0,.55,1)","fill":"both"}] [{"selector":"#anim-5041c12b-e0ce-432a-9a1e-5b7d24f435e9","keyframes":{"transform":["translate3d(92.00820%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-7f5cf86a-a836-4964-bc50-333af7fd088e","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-3d422df5-f85d-4fdb-95ed-3227bf62915a","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] [{"selector":"#anim-7be5ce5f-2193-45e9-8d6b-15e42173a174","keyframes":{"transform":["translate3d(104.28955%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-ddb1422b-9b00-4123-aa12-63bf5c6ddc9f","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-6173d29b-a418-4ce2-9d1e-b0a2366aae43","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] Learn more

9. Accounts from Incomplete Records (excluding preparation of accounts based on ratios).

[{"selector":"#anim-a6e20de4-65ae-4042-a900-0d7b92dcf034 [data-leaf-element=\"true\"]","keyframes":{"transform":["translate3d(-7.812499744007886%, 0, 0)","translate3d(0%, 0, 0)"]},"delay":0,"duration":2000,"easing":"cubic-bezier(.3,0,.55,1)","fill":"both"}] [{"selector":"#anim-86218817-1d47-41a3-b325-6a5b4c5032fe","keyframes":{"transform":["translate3d(92.00820%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-36f437ea-03eb-42ca-8947-afb2d5f7e81f","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-1eb70b53-b722-4c00-bdfc-eadc4ed667be","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] [{"selector":"#anim-e692c18b-f7eb-4734-b2e0-ba0b123db74c","keyframes":{"transform":["translate3d(104.28955%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-880beab1-67ce-42d4-b340-e22ab207e82f","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-651b6e67-4507-4cf7-8263-c2817855f031","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] Learn more

10 Partnership And LLP Accounts

[{"selector":"#anim-ebec9d5c-764c-4919-8656-182042fd95bc [data-leaf-element=\"true\"]","keyframes":{"transform":["translate3d(-7.812499744007886%, 0, 0)","translate3d(0%, 0, 0)"]},"delay":0,"duration":2000,"easing":"cubic-bezier(.3,0,.55,1)","fill":"both"}] [{"selector":"#anim-96d6788c-630e-43fb-8898-9c0232776565","keyframes":{"transform":["translate3d(91.59837%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-30c6d372-edf9-42d5-88de-2569c20c7836","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-01fa0af2-8e0e-48ec-a4cd-039ac595351a","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] [{"selector":"#anim-fc00d455-3f22-426b-bf01-fac304846278","keyframes":{"transform":["translate3d(105.36193%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-2501da5f-caaf-453d-ac14-bf93a309e61e","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-3f0433ab-7304-4ba8-8bb5-43ed9537924b","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] Learn more

11. Company Accounts

[{"selector":"#anim-cf07d313-3dad-44d1-9fe2-f8aa18714470 [data-leaf-element=\"true\"]","keyframes":{"transform":["translate3d(-43.89607128914831%, 0, 0)","translate3d(0%, 0, 0)"]},"delay":0,"duration":2000,"easing":"cubic-bezier(.3,0,.55,1)","fill":"both"}] [{"selector":"#anim-b1685749-aefd-4a6e-9a9f-59c43f130d31","keyframes":{"transform":["translate3d(91.59837%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-9f261b96-ad30-4337-bbcb-772418090a1c","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-26b47694-0799-47a6-afb6-6cd495ffa93d","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] [{"selector":"#anim-cdb53ea9-91b6-4243-83e0-14262ccaafd3","keyframes":{"transform":["translate3d(105.36193%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-4fe871f9-01e2-46cf-a2eb-674773c637fc","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-f081ebee-7d35-42ac-8ba5-eba59e50e971","keyframes":{"transform":["scale(0.15)","scale(1)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"forwards"}] Learn more