CA Foundation Syllabus is designed by ICAI Board of Studies(Bos). There are 4 Papers covering 8 subjects and approximately 60 Chapters. Generally a ca foundation student finds the syllabus to be on the lengthy side.
Syllabus and exam are designed in such a way that students with a conceptual learning approach would succeed over students with rote learning approach.
On this page
| FOUNDATION PAPERS | EXAM PATTERN | MARKS |
|---|---|---|
| Paper 1 Principles and Practice of Accounting |
100% Descriptive | 100 |
|
Paper 2 Business Laws & Business Correspondence & Reporting Part A - Business Laws (60 Marks) Part B - Business Correspondence and Reporting (40 Marks) |
100% Descriptive | 100 |
|
Paper 3 Business Mathematics, Logical Reasoning and Statistics Part A - Business Mathematics (40 Marks) Part B - Logical Reasoning (20 Marks) Part C - Statistics (40 Marks) |
100% Objective | 100 |
|
Paper 4 Business Economics and Business and Commercial Knowledge Part A - Business Economics (60 Marks) Part B - Business and Commercial Knowledge (40 Marks) |
100% Objective | 100 |
(100 Marks, Three Hours exam, 100% Descriptive Paper)
Learning Objective:
To develop an understanding of the basic concepts and principles of Accounting and apply the same in preparing financial statements of non corporate entities and simple problem solving.
There are 10 Chapters in the CA Foundation Accounts Book. The chapters and their weightage are mentioned below.
| Exam Weightage | CA Foundation Accounts subject Chapters |
|---|---|
| 5 - 10% | Chp 1: Theoretical Framework |
| 25 - 30% |
Chp 2: Accounting Process Chp 3: Bank Reconciliation Statement Chp 4: Inventories Chp 5: Concept and Accounting of Depreciation |
| 15 - 20% |
Chp 6: Accounting for Special Transactions (i) Bills of exchange and promissory notes (ii) Sale of goods on approval or return basis (iii) Consignments (iv) Average Due Date (v) Account Current |
| 30 - 40% |
Chp 7: Final Accounts of Sole Proprietors Chp 8: Partnership Accounts Chp 9: Financial Statements of Not-for-Profit Organisations |
| 10 - 15% | Chp 10: Introduction to Company Accounts |
(100 Marks, Three Hours exam, 100% Descriptive Paper)
There are 2 subjects in this paper.
Subject 1 - Business Laws (60 Marks)
Learning Objective:
To make the students aware of legal background relating to business laws. It covers many different types of laws and many different topics.
There are 5 Chapters in the CA Foundation Law Book. The chapters and their weightage are mentioned below.
| Exam Weightage | CA Foundation Law subject Chapters |
|---|---|
| 25 - 35% | Chp 1: The Indian Contract Act, 1872 |
| 20 - 25% | Chp 2: The Sale of Goods Act, 1930 |
| 20 - 25% | Chp 3: The Indian Partnership Act, 1932 |
| 5 - 10% | Chp 4: The Limited Liability Partnership Act, 2008 |
| 15 - 20% | Chp 5: The Companies Act, 2013 |
Subject 2 - Business Correspondence and Reporting (40 Marks)
Learning Objective:
To familiarize the student with the various formats of formal business correspondence, reporting and pertinent language skills like sentence structure and types of speech.
There are 13 Chapters in the CA Foundation Business Correspondence and Reporting Book. The chapters and their weightage are mentioned below.
| Exam Weightage | CA Foundation Business Correspondence and Reporting subject Chapters |
|---|---|
| 10 - 15% | Chp 1: Communication |
| 20 - 30% |
Chp 2: Sentence Types, Active-Passive Voice Chp 3: Vocabulary |
| 20 - 30% |
Chp 4: Comprehension Passages Chp 5: Note Making |
| 35 - 40% |
Chp 6: Introduction to Basic Writings Chp 7: Precis Writing Chp 8: Article Writing Chp 9: Report Writing Chp 10: Formal Letters Chp 11: Writing Formal Mails Chp 12: Resume Writing Chp 13: Meetings |
(100 Marks, Two Hours exam, 100% MCQs)
There are 3 sections in this subject.
Subject 1 - Business Mathematics (40 Marks)
Learning Objective:
To develop quantitative skills of the students using basic mathematical techniques.
There are 8 Chapters in the CA Foundation Maths Book. The chapters and their weightage are mentioned below
| Exam Weightage | CA Foundation Math's subject Chapters |
|---|---|
| 20 - 30% |
Chp 1: Ratio and Proportion, Indices and Logarithms Chp 2: Equations Chp 3: Linear Inequalities |
| 30 - 40% |
Chp 4: Time value of Money |
| 30 - 50% |
Chp 5: Permutations and Combinations Chp 6: Sequence and Series Chp 7: Sets, Relations and Functions Chp 8: Differential and Integral calculus |
Subject 2 - Logical Reasoning (20 Marks)
Learning Objective:
To develop analytical skills of the students & help in problem solving.
There are 4 Chapters in the CA Foundation Logical Reasoning Book. The chapters and their weightage are mentioned below
| Exam Weightage | CA Foundation Logical Reasoning's subject Chapters |
|---|---|
| 60 - 70% |
Chp 1: Number series coding and Decoding and odd man out. Chp 2: Direction Tests Chp 3: Seating Arrangements |
| 30 - 40% |
Chp 4: Blood Relations |
Subject 3 - Statistics (40 Marks)
Learning Objective:
To develop such tools & techniques through which a student is equipped to absorb various concepts of other subjects.
There are 6 Chapters in the CA Foundation Statistics Book. The chapters and their weightage are mentioned below
| Exam Weightage | CA Foundation Statistics's subject Chapters |
|---|---|
| 40 - 50% |
Chp 1: Statistical Representation of Data Chp 2: Measures of Central Tendency and Dispersion |
| 25 - 30% |
Chp 3: Probability Chp 4: Theoretical Distribution |
| 20 - 25% |
Chp 5: Correlation and Regression Chp 6: Index Numbers |
(100 Marks, Two Hours exam, 100% MCQs)
There are 2 sections in this subject.
Subject 1 - Business Economics (60 Marks)
Learning Objective:
To provide tools & techniques to become a business solution provider.
There are 5 Chapters in the CA Foundation Economics Book. The chapters and their weightage are mentioned below
| Exam Weightage | CA Foundation Economics subject Chapters |
|---|---|
| 15 - 20% | Chp 1: Introduction to Business Economics |
| 35 - 40% |
Chp 2: Theory of Demand and Supply Chp 3: Theory of Production and Cost |
| 25 - 30% | Chp 4: Price Determination in Different Markets |
| 15 - 20% | Chp 5: Business cycles |
Subject 2 - Business and Commercial Knowledge (40 Marks)
Learning Objective:
To remain well versed with the vast general knowledge related to business and commercial world. The knowledge so gained will be a step towards developing holistic professional acumen
There are 6 Chapters in the CA Foundation Business and Commercial Knowledge Book. The chapters and their weightage are mentioned below
| Exam Weightage | CA Foundation Business and Commercial Knowledge subject Chapters |
|---|---|
| 15 - 18% | Chp 1: Introduction to Business |
| 15 - 18% | Chp 2: Business Environment |
| 15 - 20% | Chp 3: Business Organizations |
| 15 - 18% | Chp 4: Government Policies for Business Growth |
| 15 - 18% | Chp 5: Organizations Facilitating Business |
| 15 - 18% | Chp 6: Common Business Terminologies |
