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CA Foundation
Complete Guide to Subjects, Syllabus & Exam Pattern
📚 CA Foundation Subjects Overview
| Accounts | 3 hours | 100 |
| Business Law | 3 hours | 100 |
| Maths | 2 hours | 100 |
| Business Economics | 2 hours | 100 |
📖 Detailed Syllabus
Paper 1: Accounting (100 Marks) – 3 Hours Subjective
This paper focuses on the fundamental principles and practices of accounting.
| Chapter | Topics | Weightage |
|---|---|---|
| 1. Theoretical Framework | Introduction to Accounting, Accounting Concepts and Conventions | 15-20% |
| 2. Accounting Process | Recording of Transactions, Ledger, Trial Balance | 20-25% |
| 3. Bank Reconciliation Statement | Preparation and Importance | 8-12% |
| 4. Inventories | Valuation Methods, Accounting Treatment | 10-15% |
| 5. Depreciation Accounting | Methods of Depreciation, Disposal of Assets | 15-20% |
| 6. Bills of Exchange | Accommodation Bills, Dishonour of Bills | 10-15% |
| 7. Rectification of Errors | Types of Errors, Suspense Account | 8-12% |
| 8. Capital and Revenue | Distinction, Treatment in Books | 5-10% |
Paper 2: Business Laws (100 Marks) – 3 Hours Subjective
This paper covers the legal principles relevant to business and commerce.
| Section | Topics | Marks |
|---|---|---|
| Business Laws |
|
100 |
Paper 3: Quantitative Aptitude (100 Marks) – 2 Hours Objective
This paper includes Business Mathematics, Logical Reasoning, and Statistics.
| Section | Topics | Marks |
|---|---|---|
| Section A: Business Mathematics and Logical Reasoning |
|
60 |
| Section B: Statistics |
|
40 |
Paper 4: Business Economics (100 Marks) – 2 Hours Objective
This paper covers the principles of economics relevant to business and commercial knowledge.
🎯 Exam Pattern Details
| Section | Topics | Marks |
|---|---|---|
| Business Economics |
|
100 |
| Exam Details | Information |
|---|---|
| Exam Frequency | 3 times a year (Jan, May & September) |
| Exam Mode | Written Examination (Paper 1 & 2: Subjective, Paper 3 & 4: Objective) |
| Question Type | Paper 1 & 2: Subjective Questions | Paper 3 & 4: Multiple Choice Questions (MCQs) |
| Duration | Paper 1 & 2: 3 hours each | Paper 3 & 4: 2 hours each |
| Number of Questions | Paper 1 & 2: Subjective format | Paper 3 & 4: 100 MCQs each |
| Negative Marking | Paper 1 & 2: No negative marking | Paper 3 & 4: 1/4th mark deducted for wrong answer |
| Passing Criteria | 40% in each paper + 50% aggregate |
| Validity | No time limit to complete intermediate after foundation |
Paper 1 & 2 (Subjective): No negative marking
Paper 3 & 4 (Objective):
• Correct Answer: +1 mark
• Wrong Answer: -0.25 marks
• Unanswered: 0 marks
📅 Important Dates & Eligibility
Eligibility Criteria
| Qualification | Minimum Percentage | Remarks |
|---|---|---|
| 10+2 (Commerce with/without Mathematics) | 50% | After 4 months of registration, can appear for exams |
| 10+2 (Commerce without Mathematics) | 50% | After 4 months of registration, can appear for exams |
| 10+2 (Science/Arts) | 50% | After 4 months of registration, can appear for exams |
| Graduation(From other than commerce subjects) | 65% | Can appear directly for intermediate |
| Graduation(Commerce) | 55% | Can appear directly for Intermediate |
Typical Exam Schedule
| Exam Session | Registration Last Date/ Exam form Last date |
Exam Dates | Result Declaration |
|---|---|---|---|
| January | 1 September |
To be declared | Feb |
| May | 1st January | To be declared | June |
| September | 1st May/ 18th July |
16,18,20,22 September | October |
• Start preparation at least 4-5 months before exam
• Solve mock tests regularly to improve speed and accuracy
• Focus on ICAI study materials and practice manuals
• Revise important topics multiple times before exam
FAQs:
CA Foundation is a entry-level exam for CA. The four papers that make up the CA Foundation exam are both subjective and objective. Accounting Principles, Business Law, Quantitative aptitude, Statistics & logical reasoning, and Business Economics. You need 40% marks to pass a paper but for passing CA Foundation level, an aggregate of all subjects must be 50%. If any of the 2 criteria are not met, you are not considered as passed.
Passing CA Foundation exam demands a lot of effort and a well-thought-out study plan. Students need to understand the subject well, have strong problem-solving abilities, and be capable of passing the exam in a time-constrained environment
10th and 12th grade exams must be passed successfully by candidates. Additionally, a 50% aggregate grade in their 12th standards is the minimum to give CA Foundation exams. The CA Foundation exam does not have an age restriction for applicants.
There are 3 attempts in a year for CA Foundation exams.
First of all 3 months is sufficient for CA Foundation preparation because the course syllabus is not very long. Based on the 11th and 12th board syllabus, the concepts covered in the syllabus are relatively elementary. The first step of the Chartered Accountancy Course is to cover the ICAI study material. Once you cover the full syllabus, join the mock tests organized by ICAI itself. Keep revising sections & make a summary to make it easy for you to revise all important parts of the syllabus in 1 day.
