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    Download ICWAI Foundation Financial Accounting Fundamentals Exam Previous Years Question Papers

    Institute of Cost and Works Accountants of India is a professional institution for offering cost and work accountancy course.

    About Foundation course:

    Foundation course is the basic level course for getting into the intermediate course of Cost and Works Accountancy and not only the foundation course, but also a degree in any discipline enables a candidate to get into the intermediates level of Cost and Works Accountancy course.

    Duration of Foundation course:

    The institute permits the students to complete the course within a minimum duration of six months starting from the date of registration of candidate to the course.

    Papers in the foundation course of CWA examination:

    Foundation course of CWA includes the following papers:

    • Organization and management fundamentals
    • Financial Accounting Fundamentals
    • Economics and Business Fundamentals
    • Basic Mathematics and Statistics fundamentals

    Syllabus of Financial Accounting Fundamentals:

    Financial Accounting Fundamentals is the paper 2 of the ICWAI foundation course. Syllabus for this paper includes the following chapters:

    • Basics of book keeping and accounting
    • System of Book Keeping
    • Concept of capital, revenue and deferred revenue expenditure
    • Concept of Single entry
    • Partnership accounts
    • Joint Stock Company Accounts

    Recommended books for Financial Accounting fundamentals paper:

    • An introduction to Accountancy - S.N. Maheswari
    • Tata McGraw Hill - Modern Accountancy - Mukherjee & Haniff
    • S.Chand - Financial Acounting - Jawahar Lal
    • ELBS - Accounting in Business - R.J. Bull
    • McGraw Hill - Accounting : The Basis for Business Decisions - Meigs and Meigs
    • Harcourt College Publishers - Financial Accounting - Porter and Norton

    Previous year question papers:

    ICWAI aspiring candidates can practice with the help of past question papers of Financial Accounting Fundamentals paper in the foundation course of ICWAI.





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