CA
CA Foundation Syllabus : The Institute of Chartered Accountant of India has released the CA Foundation Syllabus. Candidates who want to appear for the exam must follow the official syllabus for the upcoming CA Foundation exam. The CA Foundation exam is conducted twice a year, once in May and again in December. Thus to start with your CA Foundation preparation refer to the CA Foundation Syllabus .
CA Foundation exam consists of four papers. Aspirants need to have a thorough knowledge of the CA Syllabus for all 4 papers and focus on their preparation for CA Foundation exam. Besides syllabus, candidates must also know about CA Foundation Exam Pattern to start their journey towards becoming a Chartered Accountant. This article will provide you with the detailed CA Foundation Syllabus .
CA Foundation exam is the gateway to a career in Chartered Accountancy. Thus, to clear the CA Foundation exam, candidates need to have a thorough knowledge of the CA Syllabus and prepare accordingly.
Before getting into the detailed CA Foundation Syllabus, let’s have an overview of the CA Foundation exam pattern:
CA Foundation exam has four papers.
Every paper carries a maximum of 100 marks and the time duration is 3 hours for each paper.
Paper 1 and Paper 2 will be of subjective type and Paper 3 and Paper 4 will be of objective type.
The objective type of questions will be have negative marking for wrong answers. 1/4th of the marks will be deducted for each wrong answer.
Candidates must score a minimum of 40% marks in each paper and a minimum of 50% marks in aggregate of all the papers to pass the CA foundation exam.
CA Foundation exam is an offline exam and conducted twice a year. The question paper will be either in English or Hindi languages.
CA Foundation Course Syllabus
The papers in CA Foundation course are as follows:
Paper 1: Principles and Practice of Accounting
Paper 2: Business Laws and Business Correspondence
a) Business Laws
b) Business Correspondence and Reporting
Paper 3: Business Mathematics, Logical Reasoning and Statistics
a) Business Mathematics
b) Logical Reasoning
c) Statistics
Paper 4: Business Economics and Business & Commercial Knowledge
a) Business Economics
b) Business and Commercial Knowledge
CA Foundation Syllabus For Paper 1 (Principles And Practice Of Accounting)
Theoretical Framework
Accounting Process
Bank Reconciliation Statement
Inventories
Concept of Accounting of Depreciation
Accounting for Special Transaction
Final Accounts of Sole Proprietors
Partnership Accounts
Financial Statements of Not-for-Profit Organization
Introduction to Company Accounts
Basic Accounting ratios (Profitability, solvency, liquidity and turnover)
CA Foundation Syllabus For Paper 2 (Business Laws And Business Correspondence & Reporting)
Section A: Business Laws (60 Marks)
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
Section B: Business Correspondence And Reporting (40 Marks)
Part I : Communication
Communication
Part II: Sentence Types and Word Power
Sentence Type
Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes, Phrasal verbs, Collocations and Idioms.
Part III: Comprehensive Passages and Note-Making
Comprehension Passages
Note Making
Part IV: Developing Writing Skills
Introduction to Basic Writing
Precis Writing
Article Writing
Report Writing
Writing Formal Letters
Writing Formal Mails
Resume Writing
Meetings
CA Foundation Syllabus For Paper 3 (Business Mathematics, Logical Reasoning And Statistics
Part A: Business Mathematics (40 Marks)
Ratio and Proportions, Indices and Logarithms
Equations and Matrices
Linear Inequalities with Objective Functions and Optimization with respect to Objective Function
Time Value of Money
Permutations and Combinations
Sequence and Series
Sets, Relations and Functions
Basic Application of Differential and Integral Calculus.
Part B: Logical Reasoning (20 Marks)
Number Series, Coding & Decoding and odd man out
Direction Tests
Seat Arrangement
Blood Relations
Syllogism
Part C: Statistics (40 Marks)
Statistical Description of Data
Measures of Central Tendency and Dispersion.
Probability
Theoretical Distributions
Correlation and Regressions
Index Number and Time Series
CA Foundation Syllabus For Paper 4 (Business Economics and Business & Commercial Knowledge)
Part A: Business Economics (60 Marks)
Introduction to Business Economics
Theory of Demand and Supply
Theory of Production and Cost
Price Determination in Different Markets
Business Cycles
Part B: Business & Commercial Knowledge (40 Marks)
Introduction to Business
Business Environment
Business Organizations
Government Policies for Business Growth
Organizations Facilitating Business
Common Business Technologies
Along with this, students should also go through at least one financial newspaper and one business newspaper or watch a business news channel to remain updated about the recent developments