CA Foundation Accounting case studies
CA Foundation Accounting · Put your knowledge to work in context.
The CA Foundation is the entry-level stage of the Chartered Accountancy Course offered by ICAI, the Institute of Chartered Accountants of India. ICAI describes itself on its home page as the body behind the CA Course, inviting candidates to "Join CA Course - Fulfill your Dreams" and to register through its student channels. This page is an independent study resource for candidates preparing for the Foundation Accounting paper; it is not affiliated with, endorsed by, or operated by ICAI, and it does not reproduce any official question bank. The Accounting paper, as mapped in this study profile, is organised into four areas: Accounting Principles and Processes; Accounting Standards and Guidance Notes; Preparation of Financial Statements; and Partnership and Other Advanced Accounting Topics. Topics on this exam: Accounting Principles and Processes, Accounting Standards and Guidance Notes, Preparation of Financial Statements, and Partnership and Other Advanced Accounting Topics. The CA Foundation Accounting case studies are 5 cases and about 2,550 words.
1Dishonoured Cheque and the Bank Reconciliation
On 31 March 2025 the cash book of Meera Traders showed a debit balance of ₹42,500. The bank statement showed a credit balance of ₹40,550.
583 words, about 3 min2Inventory Valuation When Finished Goods Are Below Cost
At 31 March 2025, Sunrise Manufacturing holds four inventory categories. Raw material X cost ₹80,000; its current replacement cost is ₹70,000.
453 words, about 2 min3Correcting Draft Profit Before Financial Statements
Draft profit of Rohan Traders for the year ended 31 March 2025 is ₹1,86,000 before the following. Closing stock ₹22,000 was omitted.
518 words, about 3 min4Admission of a Partner: Goodwill and Revaluation
A and B share profits 3:2. Their capitals are ₹1,20,000 and ₹80,000.
537 words, about 3 min5Change in Depreciation Method
On 1 April 2021, Kavya Ltd bought a machine for ₹12,00,000. It estimated a residual value of ₹1,20,000 and an eight-year useful life.
459 words, about 2 min