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✧'*Business Laws May 2025: Law/ 2/ 11(Day 10)*'✧
Rambaan Series𓆩♡𓆪
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✧'*Business Laws May 2025: Law/ 2/ 11(Day 10)*'✧
Rambaan Series𓆩♡𓆪
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A machinery worth ₹80,000 is depreciated at 10% p.a. under SLM. What is the depreciation for one year?
Anonymous Quiz
90%
₹8,000
6%
₹7,200
3%
₹10,000
1%
₹6,400
Bank balance as per Cash Book is ₹25,000. A cheque of ₹5,000 issued but not presented. What is the balance as per Pass Book?
Anonymous Quiz
28%
₹20,000
25%
₹25,000
46%
₹30,000
1%
₹35,000
A trial balance totals ₹5,00,000 on both sides. Rent paid ₹5,000 was omitted. What will be the effect?
Anonymous Quiz
33%
Trial Balance will differ
38%
Still tally
9%
Asset increases
20%
Cash decreases
Cash received from Ramesh ₹3,000 was posted to Suresh's account. This is what type of error?
Anonymous Quiz
38%
Error of Commission
32%
Error of Principle
18%
Error of Omission
12%
Compensating Error
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✧'*Accounting: Pre Exam Marathon *'✧
May 2025 Exams𓆩♡𓆪
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✧'*Accounting: Pre Exam Marathon *'✧
May 2025 Exams𓆩♡𓆪
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💪 "Tough exams don’t last, but tough students do! 📚✨ Stay consistent, stay focused — because every hour you study now is a step closer to becoming a CA tomorrow. You’ve got this!"
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✧'* Paper के Ek दिन पहले क्या करें , क्या ना करें?*'✧
CA Foundation May 2025 Exam 𓆩♡𓆪
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✧'* Paper के Ek दिन पहले क्या करें , क्या ना करें?*'✧
CA Foundation May 2025 Exam 𓆩♡𓆪
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📘 CA Foundation Accountancy – Exam-Oriented Notes
1. Accounting Principles and Concepts
* Focus on Basic Concepts: Going Concern, Consistency, Accrual, Matching.
* Know the difference between Accounting Concepts vs Accounting Conventions.
* Frequently tested in theory questions.
2. Journal Entries and Ledger Posting
* Practice format-based questions – journal, ledger, and trial balance.
* Understand compound entries and adjustment entries.
3. Rectification of Errors
* Very important – covers conceptual + practical parts.
* Focus on errors before & after trial balance and their rectification.
4. Depreciation Accounting
* Know both SLM and WDV methods.
* Be clear with provision for depreciation and asset disposal entries.
5. Bank Reconciliation Statement (BRS)
* Learn how to prepare BRS when cash book or passbook balance is given.
* Adjust for timing differences carefully.
6. Bills of Exchange
* Practice entries for drawer and drawee.
* Key topics: Renewal, dishonour, endorsement.
7. Final Accounts of Sole Proprietor
* Understand format and treatment of adjustments like outstanding expenses, prepaid, depreciation, etc.
* High scoring if format is correct and adjustments are accurate.
8. Inventory Valuation
* Focus on FIFO and Weighted Average methods.
* Practical sums + theory expected.
9. Consignment and Joint Venture
* Learn difference between consignment vs. sale.
* For JV, focus on different methods (separate books, no separate books).
10. Accounting for Non-Profit Organisations
* Important: Receipts & Payments A/c, Income & Expenditure A/c, Balance Sheet.
* Pay attention to subscriptions, donations, and specific funds.
---
✍️ Tips for Exam
* Solve RTPs, MTPs, and past papers.
* Maintain working notes neatly – they carry marks.
* Practice time management in solving full-length papers.
1. Accounting Principles and Concepts
* Focus on Basic Concepts: Going Concern, Consistency, Accrual, Matching.
* Know the difference between Accounting Concepts vs Accounting Conventions.
* Frequently tested in theory questions.
2. Journal Entries and Ledger Posting
* Practice format-based questions – journal, ledger, and trial balance.
* Understand compound entries and adjustment entries.
3. Rectification of Errors
* Very important – covers conceptual + practical parts.
* Focus on errors before & after trial balance and their rectification.
4. Depreciation Accounting
* Know both SLM and WDV methods.
* Be clear with provision for depreciation and asset disposal entries.
5. Bank Reconciliation Statement (BRS)
* Learn how to prepare BRS when cash book or passbook balance is given.
* Adjust for timing differences carefully.
6. Bills of Exchange
* Practice entries for drawer and drawee.
* Key topics: Renewal, dishonour, endorsement.
7. Final Accounts of Sole Proprietor
* Understand format and treatment of adjustments like outstanding expenses, prepaid, depreciation, etc.
* High scoring if format is correct and adjustments are accurate.
8. Inventory Valuation
* Focus on FIFO and Weighted Average methods.
* Practical sums + theory expected.
9. Consignment and Joint Venture
* Learn difference between consignment vs. sale.
* For JV, focus on different methods (separate books, no separate books).
10. Accounting for Non-Profit Organisations
* Important: Receipts & Payments A/c, Income & Expenditure A/c, Balance Sheet.
* Pay attention to subscriptions, donations, and specific funds.
---
✍️ Tips for Exam
* Solve RTPs, MTPs, and past papers.
* Maintain working notes neatly – they carry marks.
* Practice time management in solving full-length papers.
﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Accounting: Pre Exam Marathon*'✧
May 2025 Exams𓆩♡𓆪
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✧'*Accounting: Pre Exam Marathon*'✧
May 2025 Exams𓆩♡𓆪
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﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Accounting: Pre Exam Marathon*'✧
May 2025 Exams𓆩♡𓆪
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✧'*Accounting: Pre Exam Marathon*'✧
May 2025 Exams𓆩♡𓆪
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﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Accounts: Journal Entries | BOE | Final Accounts: Pre Exam Marathon*'✧
May 2025 Exams𓆩♡𓆪
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✧'*Accounts: Journal Entries | BOE | Final Accounts: Pre Exam Marathon*'✧
May 2025 Exams𓆩♡𓆪
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﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Accounting: Warm Up Session*'✧
May 2025 Exams𓆩♡𓆪
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✧'*Accounting: Warm Up Session*'✧
May 2025 Exams𓆩♡𓆪
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