PPT - Introduction to Company Accounts CA Foundation Notes | EduRev

Fundamentals of Accounting for CA CPT

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CA Foundation : PPT - Introduction to Company Accounts CA Foundation Notes | EduRev

 Page 1


CPT Section A, Chapter 9, Fundamental of Accountancy, 
Unit I 
CA. Shakuntala Chhangani 
smchhangani@yahoo.com 
 
Page 2


CPT Section A, Chapter 9, Fundamental of Accountancy, 
Unit I 
CA. Shakuntala Chhangani 
smchhangani@yahoo.com 
 
To understand the need for company 
To understand the meaning of the 
company 
To know about the features of a company 
Page 3


CPT Section A, Chapter 9, Fundamental of Accountancy, 
Unit I 
CA. Shakuntala Chhangani 
smchhangani@yahoo.com 
 
To understand the need for company 
To understand the meaning of the 
company 
To know about the features of a company 
To know about the books of accounts to be maintained 
by the company 
To give glimpse of revised Schedule VI Balance 
Sheet and Profit and Loss Account 
Summary of the unit 
Practical Questions solution practice 
Page 4


CPT Section A, Chapter 9, Fundamental of Accountancy, 
Unit I 
CA. Shakuntala Chhangani 
smchhangani@yahoo.com 
 
To understand the need for company 
To understand the meaning of the 
company 
To know about the features of a company 
To know about the books of accounts to be maintained 
by the company 
To give glimpse of revised Schedule VI Balance 
Sheet and Profit and Loss Account 
Summary of the unit 
Practical Questions solution practice 
Why company? 
One of the best institutional form for business 
entity 
Page 5


CPT Section A, Chapter 9, Fundamental of Accountancy, 
Unit I 
CA. Shakuntala Chhangani 
smchhangani@yahoo.com 
 
To understand the need for company 
To understand the meaning of the 
company 
To know about the features of a company 
To know about the books of accounts to be maintained 
by the company 
To give glimpse of revised Schedule VI Balance 
Sheet and Profit and Loss Account 
Summary of the unit 
Practical Questions solution practice 
Why company? 
One of the best institutional form for business 
entity 
The term company is derived from latin words 
“com” i.e. together 
“panies” i.e. bread 
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