This third edition of Accounting from Paduka’s Practical Learning Series is a comprehensive and exam-focused textbook tailored specifically for CA-Foundation students, applicable for the May/June 2026, September 2026, and January 2027 examinations. Authored by C. A. G. Sekar, the book is designed with a strong self-study orientation, ensuring effective learning and easy grasp of fundamental accounting concepts. The content is presented in a clear and structured manner, supported by explanatory charts, diagrams, and step-by-step illustrations to simplify complex topics. It provides extensive practice material, including more than 550 multiple-choice questions, enabling students to reinforce concepts and build exam readiness. The book offers comprehensive coverage aligned with the latest ICAI syllabus and examination pattern, making it one of the most preferred resources for CA aspirants. This January 2026 edition is ideal for students seeking a conceptually strong, practice-driven, and student-friendly guide to master Accounting at the CA-Foundation level.

Content of the Book is as follows –

1.Meaning and Scope of Accounting

2. Accounting Process

(A) Journal

(B) Ledger

(C) Trial Balance

(D) Subsidiary Books

(E) Cash Book

(F) Capital vs Revenue

(G) Contingent Assets & Liabilities

3.Rectification of Errors

4.Bank Reconciliation Statement

5.Inventories

6.Depreciation

7.Accounting for Bills of Exchange

8.Final Accounts of Sole Proprietorship Entities

(A) For Non Manufacturing Entities

(B) For Manufacturing Entities

9. Accounting for Not for Profit & Educational Organisations
10. Accounting from Incomplete Records
11. Accounting for Partnership Firms

(A) Basics & Goodwill aoitgi1əzəa

(B) Admission of Partner

(C) Retirement Death of Partner

(D) Dissolution of Firms

12. Accounting for Companies

(A) Basics & Issue of Shares

(B) Bonus Rights Issue

(C) Redemption of Preference Shares

(D) Issue Q Redemption of Debentures

(E) Final Accounts- Schedule III of Companies Act