CA Foundation Syllabus , Eligibility & Exam Pattern – 2022

PAPER 1 : PRINCIPLES AND PRACTICE OF ACCOUNTING (100 Marks)

1 Theoretical Framework
2 Accounting Process
3 Bank Reconciliation Statement
4 Inventories
5 Concept and Accounting of Depreciation
6 Accounting for Special Transactions
7 Final Accounts of Sole Proprietors
8 Partnership Accounts
9 Financial Statements of Not-for-Profit Organization
10 Introduction to Company Accounts

PAPER 2 : BUSINESS LAWS AND BUSINESS CORRESPONDENCE AND REPORTING (100 Marks)

SECTION A BUSINESS LAWS (60 MARKS)

1 The Indian Contract Act, 1872
2 The Sale of Goods Act, 1930
3 The Indian Partnership Act, 1932
4 The Limited Liability Partnership Act, 2008
5 The Companies Act, 2013

SECTION B BUSINESS CORRESPONDENCE AND REPORTING (40 Marks)

Part – I Communication

1 Communication

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.

Part – III Comprehension Passages and Note Making

4 Comprehension Passages
5 Note Making

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

PAPER : 3 BUSINESS MATHEMATICS, LOGICAL REASONING AND STATISTICS (100 Marks)

Part – A Business Mathematics (40 Marks)

1 Ratio and Proportion, Indices and Logarithms
2 Equations and Matrices
3 Linear Inequalities with Objective Functions and Optimization w.r.t. objective function.
4 Time value of Money
5 Permutations and Combinations
Sequence and Series
Sets, Relations and Functions

Part – B Logical Reasoning (20 Marks)

1 Number series, Coding and Decoding and odd man out
2 Direction Tests
3 Seating Arrangements
4 Blood Relations
5 Syllogism

Part – C Statistics (40 Marks)

1 Statistical description of Data
2 Measures of Central tendency and Dispersion
3 Probability
4 Theoretical Distributions
5 Correlation and Regression
6 Index Numbers and Time Series

PAPER – 4 BUSINESS ECONOMICS AND BUSINESS AND COMMERCIAL KNOWLEDGE (100 Marks)

PART I 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 – II BUSINESS AND COMMERCIAL KNOWLEDGE (40 MARKS)

1 Business and Commercial Knowledge – An Introduction
2 Business Environment
3 Business Organizations
4 Government Policies for Business Growth
5 Organizations Facilitating Business
6 Common Business Terminologies