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Accounting

CA Foundation Paper 1 — Principles & Practice of Accounting tutorials, examples, and exam strategy.

12 articles

25 April 2026·6 min·CA Saarthi Team

How to Write Paper 1 Descriptive Answers (and Pick Up Free Marks)

Paper 1 is the only descriptive paper. Presentation easily adds 8–10 marks. Here's the format examiners reward.

25 April 2026·7 min read·CA Saarthi Team

Forensic Accounting & Fraud Detection 2026: What CA Foundation Students Must Know

Discover the latest developments in forensic accounting and fraud detection methods that are reshaping India's audit landscape—and what you must study for your CA Foundation exam.

22 April 2026·10 min·CA Saarthi Team

Partnership Accounts for CA Foundation: A Full Roadmap with Examples

Admission, retirement, death, dissolution — the 4 scenarios that repeat every year. 18% of Paper 1 marks sit here.

22 April 2026·9 min·CA Saarthi Team

CA Foundation Paper 1 Accounting: Complete Strategy & Chapter-wise Weightage

Paper 1 is the highest-weightage paper and the easiest to score 80+ in if you plan it right. Here's the chapter-wise marks breakdown and a 12-week prep plan.

21 April 2026·7 min read·CA Saarthi Team

ICAI Guidance on Cryptocurrency Accounting for CA Foundation: What You Must Know

ICAI has released updated guidance on accounting treatment of cryptocurrencies and digital tokens. Learn how this impacts CA Foundation exam preparation and accounting standards.

17 April 2026·7 min read·CA Saarthi Team

New Accounting Standards for Financial Instruments: What CA Foundation Students Must Know in 2026

India's financial accounting landscape is evolving with stricter norms on financial instruments. Learn how these changes impact CA Foundation syllabus and exam preparation.

15 April 2026·7 min read·CA Saarthi Team

Lease Accounting Standards Changes 2026: CA Foundation Guide to Ind AS 116 & Practical Implications

Understanding the evolution of lease accounting under Ind AS 116 is crucial for CA Foundation students. Learn how recent changes impact financial statements and what you must memorize for your exam.

31 March 2026·7 min read·CA Saarthi Team

ICAI Vision 2030 and the Future of Chartered Accountancy: What CA Foundation Students Must Know

ICAI's Vision 2030 roadmap is reshaping chartered accountancy in India. Learn how this strategic plan impacts your CA Foundation exam preparation and future career opportunities.

28 March 2026·8·CA Saarthi Team

BRS Bank Reconciliation Statement: Practice and Problem Solving

Master Bank Reconciliation Statement for CA Foundation. Learn cash book vs. bank statement differences and BRS with solved examples.

26 March 2026·8·CA Saarthi Team

Partnership Accounts: Admission and Retirement Explained (CA Foundation)

Complete guide to partnership admission and retirement accounting. Learn goodwill treatment, capital adjustments, and final accounts with examples.

23 March 2026·8·CA Saarthi Team

CA Foundation Accounting Adjustments Entries Explained

Master adjusting entries for CA Foundation accounting. Learn accruals, prepayments, depreciation, and closing entries with practical examples.

1 March 2026·7 min read·CA Saarthi Team

CA Foundation Paper 1 Accounting: Chapter-wise Tips & Scoring Strategy

Master CA Foundation Accounting with chapter-wise preparation tips, important topics, and a proven scoring strategy to clear Paper 1 in your first attempt.