CA foundation syllabus
CA Foundation Exam Fee
| For Indian Centres | INR 1500 |
| For Kathmandu (Nepal) Centre | INR 2200 |
| For Overseas Centres (Abu Dhabi, Doha, Dubai, Muscat) | US $ 325 |
CA Foundation Admit Card
The ICAI releases CA Foundation admit card on its official website (icaiexam.icai.org). The Candidates are required to login to the website and take a printout of the admit card on A4-sized paper. All candidates have to carry the printed copy of admit card to the examination center.
Contents on the CA Foundation Admit Card
- Name of the Candidate
- Candidate’s Photograph and Signature
- Name of the Examination Centre
- Roll Number
- Examination City
- Medium of Examination
- Candidate’s Address
- Exam day instructions for candidates
CA Foundation Course Syllabus
Foundation Law Question Paper Pattern Weightage.
| Papers | Subject | Marks Distribution |
| Paper 1 | Principles And Practice Of Accounting | (100 Marks) |
| Paper 2 | Business Laws And Business Correspondence Section A: Business Laws Section B: Business Correspondence And Reporting | (60 Marks) (40 Marks) |
| Paper 3 | Business Mathematics, Logical Reasoning, And Statistics Section A: Business Mathematics Section B: Logical Reasoning Section C: Statistics | (40 Marks) (20 Marks) (40 Marks) |
| Paper 4 | Business Economics And Business & Commercial Knowledge Section A: Business Economics Section B: Business and Commercial Knowledge | (60 Marks) (40 Marks) |
Total marks for CA Foundations marks are 400. Students are supposed to get at least 50% aggregate marks in all the subjects to pass the first level of CA.
Check out the CA Foundation Syllabus 2021 and Section-Wise Weightage Below
PAPER – 1: PRINCIPLES AND PRACTICE OF ACCOUNTING
Principles and Practices of Accounting is the very first paper in CA Foundation. This subject is renamed from Fundamentals of Accounting in CPT, it consists of basic accounting which students have studied in the 11th and 12th commerce field i.e. Basic Concept of Accounting and Financial Statements.
| Content Area | Marks Weightage and Distribution |
| 1. Theoretical Framework | 5%-10% |
| 2. Accounting Process 3. Bank Reconciliation Statement 4. Inventories 5. Concept and Accounting of Depreciation | 25%-30% |
| 6. Accounting for Special Transactions | 15%-20% |
| 7. Final Accounts of Sole Proprietors 8. Partnership Accounts 9. Financial Statements of Not-for-Profit Organizations | 30%-40% |
| 10. Introduction to Company Accounts | 10%-15% |
PAPER – 2: BUSINESS LAWS AND BUSINESS CORRESPONDENCE AND REPORTING
This is the second paper in CA Foundation divided into Two Sections
SECTION A: BUSINESS LAWS (60 MARKS)
| Content Area | Marks Weightage and Distribution |
| 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% |
SECTION B: BUSINESS CORRESPONDENCE AND REPORTING (MARKS 40)
| Content Area | Marks Weightage and Distribution |
| 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
This is the third paper of the CA Foundation which helps students to develop an understanding of Basic Maths, Reasoning and Statistical and their application in business, Finance, and Economics and also develop logical understanding to solve problems.
Part – A. Business Mathematics (40 Marks)
| Content Area | Marks Weightage and Distribution |
| 1. Ratio and Proportion, Indices and Logarithms 2. Equations 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)
| Content Area | Marks Weightage and Distribution |
| 1. Number series, Coding and Decoding and odd man out. 2. Direction Tests 3. Seating Arrangements | 60%-70% |
| 4. Blood Relations | 30%-40% |
Part – C: Statistics (40 Marks)
| Content Area | Marks Weightage and Distribution |
| 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 | 10%-15% |
PAPER – 4: BUSINESS ECONOMICS AND BUSINESS AND COMMERCIAL KNOWLEDGE
This is the fourth and last subject of CA Foundation, this subject is included to help students to make the concept of Business Economics strong and apply such concepts and theories in simple problem-solving.
PART I: BUSINESS ECONOMICS (60 Marks)
| Content Area | Marks Weightage and Distribution |
| 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)
| Content Area | Marks Weightage and Distribution |
| 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% |
Download the complete CA Foundation Syllabus 2021 from the ICAI official website.
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CA Foundation Study Material
Study Material is the most important thing that valued in your CA Foundation Exams. If you have well-managed study material with a study plan, then you are good to go with your CA Foundation Exams. For that, this ca foundation paper pattern 2021 is providing you the best study material for all the four papers of CA Foundation May 2021.
Paper-1: Principles and Practice of Accounting
Paper-2: Business Laws and Business Correspondence and Reporting
–Paper-2: Sec-A – Business Laws
–Paper-2: Sec-B: Business Correspondence and Reporting
Paper-3: Business Mathematics and Logical Reasoning & Statistics
Paper-4: Business Economics and Business and Commercial Knowledge
–Part-I: Business Economics
–Part-II: Business and Commercial Knowledge
CA Foundation Exam Pattern 2021 Question Papers with Suggested Answers
ICAI has revised the syllabus under the new scheme. The students can download the practice papers for CA Foundation with suggested answers of Accounts and Law.
For the new scheme:-
| Papers | Question Paper | Suggested Answers |
| Paper-1: Principles and Practice of Accounting | November 2019May 2019 | November 2019May 2019 |
| Paper-2: Business Laws and Business Correspondence and Reporting | November 2019May 2019 | November 2019May 2019 |