CA FOUNDATION EXAM PATTERN—> Students appearing for Foundation exams shall necessarily educate themselves with all the important details of the exams such as exam pattern, mock tests, syllabus, weightage, etc.
To guide the candidates of the CA Foundation exams, we have listed all the important information below. You shall also enroll yourself in the best CA coaching institute to get proper guidance and support till your exams.
Important Points
- Conducting Body: ICAI (Institute of Chartered Accountants of India)
- Level of Examination: National
- Frequency of exams: Twice a year (May & November)
- Mode of Registration: Online
- Official Website: icai.org
- Eligibility: 12th pass, graduate or postgraduate, or any other equivalent education
Syllabus
ACCOUNTING
- Theoretical Framework
- Accounting Process
- Bank Reconciliation Statement
- Inventories
- Concept and Accounting of Depreciation Accounting for Special Transactions
- Final Accounts of Sole Proprietors
- Partnership
- Accounts Financial Statements of Not-for-Profit Organizations
- Introduction to Company Accounts
- LAWS AND BCR
PART-A: Business Laws
- The Indian Contract Act, 1872
- The Sale of Goods Act, 1930
- The Indian Partnership Act, 1932
- The Limited Liability Partnership Act, 2008
- The Companies Act, 2013
PART-B: Business Correspondence and Reporting
- Communication
- Sentence
- Types Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes, Phrasal Verbs, Collocations & Idioms
- Comprehension Passages
- Note Making
- Introduction to basic writing
- Précis Writing
- Article Writing
- Report Writing
- Writing Formal Letters
- Writing Formal Emails
- Resume Writing
- Meetings
3. BUSINESS MATHEMATICS AND LOGICAL REASONING AND STATISTICS
PART A: Business Mathematics
- Ratio and proportion, Indices, Logarithms Equations and Matrices
- Linear Inequalities with Objective
- Functions and Optimizations
- Time value of Money
- Permutations and Combinations
- Sequence and Series
- Sets, Functions, and Relations
- Basic concepts of Differential and Integral Calculus
PART B: Logical Reasoning
- Number Series
- Direction Tests
- Setting Arrangements
- Blood Relations
- Syllogism
PART C: Statistics
- Statistical Description of Data
- Measures of Central Tendency and Dispersion Probability
- Theoretical Distributions
- Correlation and Regression
- Index Numbers and Time Series
- BUSINESS ECONOMICS AND BUSINESS COMMERCIAL KNOWLEDGE
PART I: Business Economics
- Introduction to Business Economics
- Theory of Demand and Supply
- Theory of Production and Cost
- Price Determination in Different Markets
- Business Cycles
PART II: Business and Commercial Knowledge
- Business and Commercial Knowledge: An Introduction
- Business Environment
- Business Organizations
- Government Policies for Business Growth Organizations Facilitating Business
- Common Business Terminologies
Marks
Paper 1: Principles and Practice of Accounting: 100 Marks
Paper 2: Business Laws and Business Correspondence
Section A: Business Laws: 60 Marks
Section B: Business Correspondence and Reporting: 40 Marks
Paper 3: Business Mathematics, Logical Reasoning, and Statistics
Section A: Business Mathematics: 40 Marks
Section B: Logical Reasoning: 20 Marks
Section C: Statistics: 40 Marks
Paper 4: Business Economics and Business & Commercial Knowledge
Section A: Business Economics: 60 Marks
Section B: Business and Commercial Knowledge: 40 Marks
Details of marking scheme
The exams are 100 marks each and to pass the foundation level, students are required to score at least 40% in each subject that is 40 marks and the aggregate should be at least 50% that is 200/400. The first and the second paper does not have any negative marking since they are subjective ones but the paper 3 & 4 have a negative marking system of 0.25 marks.
Weightage
Paper- 1: Principles and Practice of Accounting
| Topics | Weightage |
| Theoretical Framework | 5%-10% |
| Accounting process, Bank reconciliation statement, Inventories, Concept and Accounting for Depreciation | 25%-30% |
| Accounting for Special Transactions | 15%-20% |
| Financial statements of not-for-profit organizations, Final accounts of sole proprietors, Partnership accounts | 30%-40% |
| Introduction to company accounts | 10%-15% |
Paper-2: BUSINESS LAWS AND BUSINESS CORRESPONDENCE AND REPORTING
SECTION A: BUSINESS LAWS (60 MARKS)
| Topic | Weightage |
| 1. The Indian Contract Act, 1872 | 25%-30% |
| 2. The Sale of Goods Act, 1930 | 20%-25% |
| 3. The Indian Partnership Act, 1932 | 20%-25% |
| 4. The Limited Liability Partnership Act, 2008 | 5%-10% |
| 5. The Companies Act, 2013 | 15%-20% |
Part B: BUSINESS CORRESPONDENCE AND REPORTING (40 MARKS)
| Topic | Weightage |
| Part I: Communication 1. Communication | 10%-15% |
| Part II: Sentence Types and Word Power 2. Sentence Types (Direct-Indirect, Active -Passive Speech) 3. Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes), Phrasal verbs, Collocations, and Idioms. | 20%-30% |
| Part III: Comprehension Passages and Note Making 4. Comprehension Passages 5. Note Making | 20%-30% |
| Part IV: Developing Writing Skills 6. Introduction to Basic Writing 7. Précis Writing 8. Article Writing 9. Report Writing 10. Writing Formal Letters 11. Writing Formal Mails 12. Resume Writing 13. Meetings | 35%-40% |
PAPER-3 BUSINESS MATHEMATICS, LOGICAL REASONING AND STATISTICS
Part – A. Business Mathematics (40 Marks)
| Topics | Weightage |
| 1. Ratio and Proportion, Indices and Logarithms 2. Equations and Matrices 3. Linear Inequalities with Objective Functions and Optimization w.r.t. objective function. | 20%-30% |
| 4. Time value of Money | 30%-40% |
| 5. Permutations and Combinations 6. Sequence and Series 7. Sets, Relations, and Functions 8. Basic applications of Differential and Integral calculus | 30%-50% |
Part – B: Logical Reasoning (20 Marks)
| Topics | Weightage |
| 1. Number series, Coding and Decoding and odd man out. 2. Direction Tests 3. Seating Arrangements | 60%-70% |
| 4. Blood Relations 5. Syllogism | 30%-40% |
Part – C: Statistics (40 Marks)
| TOPICS | Weightage |
| 1. Statistical description of Data 2. Measures of Central tendency and Dispersion | 45%-50% |
| 3. Probability 4. Theoretical Distributions | 25%-30% |
| 5. Correlation and Regression | 10%-15% |
| 6. Index Numbers and Time Series | 10%-15% |
PAPER – 4: BUSINESS ECONOMICS AND BUSINESS AND COMMERCIAL KNOWLEDGE
PART I: BUSINESS ECONOMICS (60 Marks)
| Topics | Weightage |
| 1. Introduction to Business Economics | 15%-20% |
| 2. Theory of Demand and Supply 3. Theory of Production and Cost | 35%-40% |
| 4. Price Determination in Different Markets | 25%-30% |
| 5. Business Cycles | 15%-20% |
PART – II: BUSINESS AND COMMERCIAL KNOWLEDGE (40 MARKS)
| Topics | Weightage |
| 1. Introduction to Business | 15%-18% |
| 2. Business Environment | 15%-18% |
| 3. Business Organizations | 15%-20% |
| 4. Government Policies for Business Growth | 15%-18% |
| 5. Organizations Facilitating Business | 15%-18% |
| 6. Common Business Terminologies | 15%-18% |
Study Material
The choice of study material plays a very important role in one’s preparation and hence students shall wisely select it. As a matter of fact, the study material available on the website of ICAI is complete in all sense and candidates shall make sure to refer to it at least twice before they appear for the exams. Apart from that, it is also important to refer to study notes. We, at CA Prince Kathuria Classes provide additional study material which not only ensures complete revision but also helps to familiarize with exam pattern.
Mock Tests
Students shall understand that it is very important to attempt practice papers before you actually appear for the exams. ICAI provides its students with a lot of papers and the suggested answers too. Candidates shall necessarily go through them.
Also read:
How to prepare for CA Intermediate exams? (Subject wise tips for Group 1)
How to prepare for CA Intermediate exams? (subject-wise tips for Group 2)
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