Accounting
The scoring backbone of Foundation. Journal to company accounts, practised until entries are reflex.
Free tier first, always. 20 MCQs a day, no card.
Full syllabus — 11 chapters
Inside Accounting
- Theoretical FrameworkConcepts, principles, and the accounting equation — sets the why behind every entry you'll write.
- Accounting ProcessJournal to ledger to trial balance — the full cycle, and the chapter where most marks are won or lost.
- Bank Reconciliation StatementWhy the cash book and passbook disagree — a guaranteed scorer once the format clicks.
- InventoriesFIFO, weighted average, and NRV valuation — short chapter, but wrong method = wrong everything downstream.
- Depreciation and AmortisationSLM vs WDV, change of method, partial-year — the chapter that trips students on small calculation errors.
- Bills of Exchange and Promissory NotesDrawer, drawee, acceptor, dishonour — terminology-heavy but scoring once the journal sequence is clear.
- Preparation of Final Accounts of Sole ProprietorsTrading, P&L, balance sheet with adjustments — the largest practical chapter and a regular 16-mark question.
- Financial Statements of Not-for-Profit OrganisationsReceipts & payments to income & expenditure — same logic as sole proprietor but with a different format twist.
- Accounts from Incomplete RecordsSingle-entry statements: reconstruct profit without a full ledger — logic-heavy and often where toppers separate from the rest.
- Partnership and LLP AccountsAdmission, retirement, death, dissolution — 4–5 scenarios tested every attempt, each with its own entry sequence.
- Company AccountsIssue of shares, forfeiture, reissue — the final chapter and a consistent source of 8–10 marks per paper.
Chapter list as per the current ICAI New Scheme study material. Every Pookie question cites its ICAI source; solutions follow ICAI marking-scheme structure.
How it works here
Question → your attempt → marks per step
You answer first. Then the solution opens step by step, with the marks each step carries — so you see exactly where answers gain and lose marks in the real exam.
Also in CA Foundation
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