CA Foundation Syllabus: Subjects, Papers & Details

CA Foundation Syllabus: Subjects, Papers & Details

 Chartered Accountancy (CA) is one of the most respected professional courses in India, offering global career opportunities in finance, accounting, auditing, taxation, and consulting. The CA Foundation course is the entry-level exam for aspiring Chartered Accountants and acts as the first step toward the CA journey.

The CA Foundation syllabus consists of four papers covering Accounting, Law, Economics, and Quantitative Aptitude. This blog provides a detailed overview of each paper, important topics, exam pattern, and tips to prepare efficiently. We have also included comparison tables, weightage charts, and FAQs for easy reference

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CA Foundation Exam Overview

 The CA Foundation Exam is conducted by the Institute of Chartered Accountants of India (ICAI) twice a year – in May and November.

Key Highlights Table:

Feature

Details

Conducted by

ICAI

Exam Mode

Offline (Pen-paper based)

Number of Papers

4

Exam Duration

3 hours per paper

Passing Criteria

Minimum 40% per paper & 50% aggregate

Exam Frequency

May & November

Paper 1: Principles and Practice of Accounting

This paper focuses on fundamental accounting concepts, financial statements, and bookkeeping principles.

Topics Covered:

  • Accounting Principles and Concepts

  • Accounting Standards

  • Recording of Transactions

  • Preparation of Financial Statements for Sole Proprietors

  • Company Accounts (Basics)

  • Partnership Accounts

Weightage Table:

Topic

Weightage (%)

Accounting Principles & Concepts

10%

Accounting Standards

15%

Recording of Transactions

20%

Financial Statements

25%

Partnership Accounts

15%

Company Accounts Basics

15%

Preparation Tip: Practice journal entries and ledger posting extensively, as numerical questions carry more marks. Consider exploring CMA USA course details to enhance accounting skills.

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Paper 2: Business Laws, and Business Correspondence & Reporting

 This paper is divided into two sections:

Business Laws (60 marks)

  • Indian Contract Act, 1872

  • Sale of Goods Act, 1930

  • Partnership Act, 1932

  • Companies Act, 2013 (Basics)

Business Correspondence & Reporting (40 marks)

  • Communication principles

  • Sentence correction

  • Comprehension

  • Report writing

Topics Weightage Table:

Section

Topics

Weightage (%)

Business Laws

Contract Act, Sale of Goods, Companies Act

60%

Business Correspondence & Reporting

Writing, Grammar, Comprehension

40%

Preparation Tip: Memorize key provisions of acts and practice writing precise business letters and reports. For career growth in business law and reporting, consider EA course in India.

Paper 3: Business Mathematics, Logical Reasoning & Statistics

This paper tests numerical ability, logical reasoning, and statistical knowledge.

Topics Covered:

  • Ratio & Proportion, Indices, Logarithms

  • Equations and Matrices

  • Linear Inequalities

  • Time Value of Money

  • Permutations & Combinations

  • Probability & Statistics

Weightage Table:

Topic

Weightage (%)

Business Mathematics

50%

Logical Reasoning

20%

Statistics

30%

Preparation Tip: Focus on shortcut methods and formulas. Practice past year problems for quick calculations. You can also enhance analytical skills via FRM careers in 2025.

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Paper 4: Business Economics & Business and Commercial Knowledge

 This paper is divided into two sections:

Business Economics (60 marks)

  • Micro Economics

  • Demand & Supply Analysis

  • Production & Cost Analysis

  • Market Structures

Business & Commercial Knowledge (40 marks)

  • Business Environment

  • Organizations & Government Policies

  • Banking & Financial Institutions

  • Business Ethics

Topics Weightage Table:

Section

Topics

Weightage (%)

Business Economics

Micro & Macro, Market, Cost

60%

Business & Commercial Knowledge

Business Environment & Ethics

40%

Preparation Tip: Understand concepts with practical examples. Focus on current affairs for commercial knowledge. For broader career insights, refer to top commerce jobs and average salary.

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CA Foundation Exam Pattern

Paper

Type

Marks

Duration

Paper 1

Objective & Descriptive

100

3 hours

Paper 2

Objective & Descriptive

100

3 hours

Paper 3

Objective

100

3 hours

Paper 4

Objective

100

3 hours

Passing Criteria Table:

Criteria

Marks

Minimum per Paper

40%

Aggregate Marks

50%



Tips for CA Foundation Preparation

Tip

Details

Start Early

Begin preparation at least 6 months before exam

Focus on Basics

Strong foundation in accounting & laws is crucial

Regular Revision

Make short notes for quick revision

Practice Mock Tests

Past papers help understand exam pattern

Time Management

Allocate more time to numerical & law sections

You can also explore best CA foundation course for structured guidance and top courses after 12th commerce to expand career options.


Conclusion

The CA Foundation syllabus provides a strong foundation in accounting, law, economics, and quantitative techniques. By understanding the subjects, paper-wise weightage, and exam pattern, aspirants can plan their preparation effectively. Use tables, revision notes, and mock tests for the best results. Starting early and focusing on conceptual clarity, along with regular practice, increases the chances of passing with flying colors. This is the first step toward a successful career in Chartered Accountancy. You can also explore CMA USA course for international accounting career opportunities.

Still confused about which finance course is right for you?Join our exclusive webinar where industry expert M Irfat Sir will personally guide you through CMA USA, CPA, ACCA, and EA helping you make the smartest career choice.Have questions? Call or WhatsApp us directly at 8147470505 we’re here to help!

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