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Page 1 CA-CPT Fundamentals of Accounts Chapter 2 Unit-2 By CA. SK Chhabra Page 2 CA-CPT Fundamentals of Accounts Chapter 2 Unit-2 By CA. SK Chhabra What are ledgers After recording the transaction in the Journal recorded transaction are classified and grouped into accounts known as ledger. Page 3 CA-CPT Fundamentals of Accounts Chapter 2 Unit-2 By CA. SK Chhabra What are ledgers After recording the transaction in the Journal recorded transaction are classified and grouped into accounts known as ledger. Ledger is an account book which contains all account heads, which are opened in Journal/Subsidiary books Page 4 CA-CPT Fundamentals of Accounts Chapter 2 Unit-2 By CA. SK Chhabra What are ledgers After recording the transaction in the Journal recorded transaction are classified and grouped into accounts known as ledger. Ledger is an account book which contains all account heads, which are opened in Journal/Subsidiary books Helps to identify the list of transactions under a particular account head and helps in ascertaining the status of the account For example cash A/c contains all transactions involving cash Page 5 CA-CPT Fundamentals of Accounts Chapter 2 Unit-2 By CA. SK Chhabra What are ledgers After recording the transaction in the Journal recorded transaction are classified and grouped into accounts known as ledger. Ledger is an account book which contains all account heads, which are opened in Journal/Subsidiary books Helps to identify the list of transactions under a particular account head and helps in ascertaining the status of the account For example cash A/c contains all transactions involving cash Principal Book Secondary Book of entry Book of Final entryRead More
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FAQs on PPT - Ledger - Principles and Practice of Accounting - CA Foundation
| 1. What is the CA Foundation exam and how can I apply for it? |  |
Ans. The CA Foundation exam is an entry-level examination conducted by the Institute of Chartered Accountants of India (ICAI). It serves as a stepping stone for individuals aspiring to become Chartered Accountants. To apply for the CA Foundation exam, you need to register with ICAI online and then fill out the application form, pay the required fees, and submit the necessary documents as per the guidelines provided by ICAI.
| 2. What are the subjects covered in the CA Foundation exam? | |
Ans. The CA Foundation exam consists of four subjects:
1. Paper 1: Principles and Practice of Accounting
2. Paper 2: Business Law and Business Correspondence and Reporting
3. Paper 3: Business Mathematics, Logical Reasoning, and Statistics
4. Paper 4: Business Economics and Business and Commercial Knowledge
Candidates are required to pass all four subjects to qualify for the CA Foundation exam.
| 3. Can I appear for the CA Foundation exam directly after completing my 12th grade? | |
Ans. Yes, you can appear for the CA Foundation exam directly after completing your 12th grade. The CA Foundation course is open to students who have completed their 12th grade from a recognized board. However, it is recommended to thoroughly understand the syllabus and prepare well for the exam as it requires a good understanding of accounting, law, mathematics, and economics concepts.
| 4. How many attempts are allowed for the CA Foundation exam? | |
Ans. There is no limit on the number of attempts for the CA Foundation exam. You can appear for the exam as many times as you need until you pass all four subjects within the maximum validity period of three years. However, it is advisable to prepare diligently and aim to clear the exam in the first attempt itself.
| 5. Is it necessary to undergo articleship before appearing for the CA Foundation exam? | |
Ans. No, it is not necessary to undergo articleship before appearing for the CA Foundation exam. Articleship is a part of the Chartered Accountancy course that comes after clearing the CA Foundation and Intermediate exams. However, undergoing articleship provides practical exposure and experience in the field of accounting, auditing, and taxation, which can be beneficial for clearing subsequent exams.
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Document Description: PPT - Ledger for CA Foundation 2024 is part of Principles and Practice of Accounting preparation.
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