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CA Foundation Exam Pattern, Paper structure – November 2018 exam

CA Foundation exam pattern

CA Foundation exam pattern

CA Foundation Exam Pattern, Paper structure – November 2018 exam

CA Foundation Exam Pattern : ICAI Issued Revised Scheme of Education and Training for Chartered Accountancy Course.  ICAI has renamed the entrance test CA CPT (common proficiency test) to CA Foundation course.

The New CA Course will be applicable from 1st July 2017. Candidates who registered on or after 1st July 2017, are eligible for this New revised CA Foundation Course.

In case you are looking exam pattern for CA CPT read- CA CPT Exam Pattern

CA Foundation Exam Pattern and Paper structure

Download CA Foundation Exam pattern and Paper Structure by clicking on the image below

CA Foundation Exam Pattern : ICAI’s CA Foundation exam will be conducted twice a year in the months of May and November. New syllabus will be applicable from May 2018.

ICAI has given a notification about CA Foundation Exam Pattern for May/November 2018 exam.

There are 4 papers in CA Foundation. Out of 4 papers, 2 papers are subjective type and rest of the 2 papers are objective type.

  • Negative marking is for objective type Papers only.
  • No Negative marking for subjective type papers
  • Negative marking of 0.25 Marks for every incorrect answer
  • Student can qualify Foundation Examination by securing 50 % in aggregate and 40 % in each subject individually.

Papers and Syllabus of CA Foundation Course

CA Foundation Exam Pattern : The first round of exams for the course will be held in November 2018. The course has 4 papers:

Paper 1Principles and Practices of Accounting100 MarksDescriptive /Subjective Type
Paper 2Business Law & Business Correspondence and Reporting100 MarksDescriptive/Subjective Type
Section A: Business Law – 60 Marks
Section B: Business Correspondence and Reporting – 40 Marks
Paper 3Business Mathematics Logical Reasoning and Statistics100 MarksObjective Type
Paper 3 – Part I: Business Mathematics and Logical Reasoning (60 Marks)
Paper 3 – Part II: Statistics (40 Marks)
Paper 4Business Economics & Business and Commercial Knowledge100 MarksObjective Type
Paper 4 – Part I: Business Economics (60 Marks)
Paper 4 – Part II: Business and Commercial Knowledge (40 Marks)

Note :
1. Passing percentage: Aggregate- 50% and Subject-wise- 40% at one sitting.
2. Objective type question of I or more marks.
3. Examination: In the month of November and May after passing Class XII

To know more details on CA Foundation Syllabus Read here

CA Foundation Subject Wise Syllabus

Paper 1 Principles and Practice of Accounting (100 Marks)

CA Foundation Exam Pattern : Following are the contents for CA Foundation Paper 1 Principles and Practice of Accounting

1. Theoretical Framework

a) Meaning and Scope of accounting
b) Accounting Concepts, Principles and Conventions
c) Accounting terminology – Glossary
d) Capital and revenue expenditure, Capital and revenue receipts, Contingent assets and contingent liabilities
e) Accounting Policies
f) Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates.
g) Accounting Standards – Concepts and Objectives.
h) Indian Accounting Standards – Concepts and Objectives.

2. Accounting Process

(a) Books of Accounts
(b) Preparation of Trial Balance
(c) Rectification of Errors.

3. Bank Reconciliation Statement

Introduction, reasons, preparation of bank reconciliation statement including accounting for differences.

4. Inventories

Cost of inventory, Net realizable value, Basis and technique of inventory valuation and record keeping.

5. Concept and Accounting of Depreciation

Concepts, Methods of computation and accounting treatment of depreciation, Change in depreciation methods.

6. Accounting for Special Transactions

(a) Bills of exchange and promissory notes
Meaning of Bills of Exchange and Promissory Notes and their Accounting Treatment; Accommodation bills.
(b) Sale of goods on approval or return basis
Meaning of goods sent on approval or return basis and accounting treatment.
(c) Consignments
Meaning and Features of consignment business, Difference between sale and consignment, Accounting treatments for consignment transactions and events in the books of consignor and consignee.
(d) Joint Ventures for non-corporate entities
Meaning and Features of joint venture transactions, Distinction between joint venture and partnership, Methods of maintaining joint venture accounts.
(e) Royalty accounts
Meaning of the term “Royalty” and Accounting Treatment thereof.
(f) Average due Date
Meaning, Calculation of average due date in various situations.
(g) Account Current
Meaning of Account Current, Methods of preparing Account Current.

7. Final Accounts of Sole Proprietors

Elements of financial statements, Closing Adjustment Entries, Trading Account, Profit and Loss Account and Balance Sheet of Manufacturing and Non-manufacturing entities.

8. Partnership Accounts

(a) Final Accounts of Partnership Firms
(b) Admission, Retirement and Death of a Partner including Treatment of Goodwill
(c) Introduction to LLPs and Distinction of LLPs from Partnership.

9. Financial Statements of Not-for-Profit Organizations

Significance of Receipt and Payment Account, Income and Expenditure Account and Balance Sheet, Difference between Profit and Loss Account and Income and Expenditure Account. Preparation of Receipt and Payment Account, Income and Expenditure Account and Balance Sheet.

10. Introduction to Company Accounts

(a) Definition of shares and debentures
(b) Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares
(c) Statement of Profit and Loss and Balance Sheet as per Schedule III to the Companies Act, 2013.

11. Basic Accounting Ratios (profitability, solvency, liquidity and turnover)

Paper 2: Business Law & Business Correspondence and Reporting (100 Marks)

Paper 2 (Part I): Business Laws (60 Marks)

CA Foundation Exam Pattern : Following are the contents for CA Foundation Paper 2 (Part I) Business Laws for 60 Marks

“To test the general comprehension of elements of basic business laws”


1. The Indian Contract Act, 1872

An overview of Sections 1 to 75 covering the general nature of contract, consideration, other essential elements of a valid contract, performance of contract, breach of contract, Contingent and Quasi Contract.

2. The Sale of Goods Act, 1930

Formation of the contract of sale, Conditions and Warranties, Transfer of ownership and delivery of goods, Unpaid seller and his rights.

3. The Indian Partnership Act, 1932

General Nature of Partnership, Rights and duties of partners, Reconstitution of firms, Registration and dissolution of a firm.

4. The Limited Liability Partnership Act, 2008

Introduction- covering nature and scope, Essential features, characteristics of LLP, Incorporation and differences with other forms of organizations.

5. The Companies Act, 2013

Essential features of company, corporate veil theory, Classes of companies, types of share capital, Incorporation of company, Memorandum of Association, Articles of Association, Doctrine of Indoor Management

Note: If new legislations are enacted in place of the existing legislations, the syllabus would include the corresponding provisions of such new legislations with effect from dates notified by the Institute.

Paper 2 (Part II) Business Correspondence and Reporting (Marks 40)

CA Foundation Exam Pattern : Following are the contents for CA Foundation Paper 2 (Part II) Business Correspondence and Reporting

Comprehension Passages and Note Making

Subtopic 1: Comprehension Passages

(a) Introduction to Comprehension Passages
(b) Points to ponder
(c) Sample Passages with answers
(d) Exercises

Subtopic 2: Note Making

(a) Introduction to Note Making
(b) Significance of Note Making
(c) Detailed Format Heading(Title)

(i) Sub-heading
(ii) Indentation
(iii) Points
(iv) Use of abbreviations
(v) Summary
(vi) Content
(vii) Expression

(d) Steps to Comprehend and summarize text
(e) Helpful Hints
(f) Sample Passages with Notes
(g) Exercises

Developing Writing Skills

Subtopic-1: Introduction to Basic Writing

(a) Introduction
(b) Process of writing
(c) Styles of Writing
(d) Significance of writing skills for students
(e) Writing Conventions
(f) Characteristics of good writing
(g) Do’s and Don’ts of good writing

Subtopic-2 : Précis Writing

(a) What is Précis writing?
(b) Features of good Précis writing
(c) How to write a Précis
(d) Do’s and Don’ts of Précis writing
(e) Examples(Passages with Précis)
(f) Exercises

Subtopic-3: Article Writing

(a) What is an Article?
(b) Essential elements of Article Writing
(c) Detailed Format

(i) Title
(ii) By- Writer’s Name
(iii) Body

1. Introduction
2. Main Idea-Support
3. Conclusion

(d) Sample Articles
(e) Exercises

Subtopic -4: Report Writing

(a) What is a Report?
(b) Essential elements of Report Writing
(c) Kinds of Reports

(i) Reporting for a Meeting/Assembly
(ii) Reporting for a Newspaper
(iii) Reporting for a Magazine

(d) Detailed Format for (c) above

(i) Title
(ii) By- Writer’s Name
(iii) Place, Date
(iv) Body

1. What
2. When
3. Where
4. Who
5. How

(e) Tips and Conventions of Report Writing
(f) Sample Reports
(g) Exercises

Subtopic-5 : Writing Formal Letters

(a) Types of Letters

(i) Circulars
(ii) Complaints
(iii) Memos
(iv) Promotional Content
(v) Sales
(vi) Recovery/Remittances

(b) Detailed format for (a) above

(i) Date
(ii) Salutation
(iii) Subject
(iv) Body of the letter

1. First paragraph
2. Second paragraph

(v) Complimentary Closure

(c) Points to Remember
(d) Sample Letters
(e) Exercises

Subtopic-6: Writing Formal Mails

(a) How to Write a Formal Mail?
(b) Writing Effective Mails
(c) Essential elements of Mails

(i) Subject line
(ii) Formal Greetings
(iii) Target Audience(Reader)
(iv) Clarity and Conciseness
(v) Formal Closing
(vi) Proof read
(vii) Feedback

(d) Tips and Conventions of Mails
(e) Sample Mails
(f) Exercises

Subtopic-7: Resume Writing

(a) Essential Elements of Resume

(i) Name and contact details
(ii) Objective Summary
(iii) Academic Qualifications and Achievements
(iv) Co-curricular Achievements
(v) Training Programs attended/completed
(vi) Strengths
(vii) Interests/Hobbies
(viii) Declaration
(ix) Signature

(b) Resume Writing Tips and Conventions
(c) Sample Resumes
(d) Exercises

Subtopic-8 : Meetings

(a) Notice
(b) Agenda
(c) Drafting minutes
(d) Action Taken Report


Subtopic-1: Communication

(a) Types
(b) Directions
(c) Network
(d) Process
(e) Problems
(f) Barriers
(g) Types of Communication

1. Interpersonal Skills
2. Listening Skills
3. Emotional Intelligence

Sentence Types and Word Power

Subtopic -1 : Sentence Types(Direct-Indirect, Active -Passive Speech)

(a) Sentence: Definition
(b) Classification of sentence based on connotation

(i) Assertive sentences
(ii) Interrogative sentences
(iii) Imperative sentences
(iv) Exclamatory sentences
(v) Optative sentences

(c) Sentence Structure

(i) Subject and Predicate
(ii) Verb (Auxiliary, Finite)
(iii) Object (Direct , Indirect)
(iv) Complement
(v) Adjunct or Adverbial
(vi) Clause Structure
(vii) Types of Clauses

1. Independent clauses
2. Dependent clauses
3. Relative or noun clauses

(d) Types of sentences

(i) Simple sentence
(ii) Compound sentence
(iii) Complex sentence
(iv) Compound-complex sentence

(e) Direct-Indirect Speech

(i) Introduction
(ii) Procedure for converting Direct speech into Indirect speech

1. Rules for converting Direct speech into Indirect speech
2. Change in pronouns
3. Change in tenses
4. Change in modals
5. Changes for Imperative sentences
6. Changes for Exclamatory sentences
7. Changes for Interrogative sentences
8. Punctuation in Direct speech

(iii) Rules for converting Indirect speech into Direct speech

(f) Active Passive Voice: Introduction

(i) Usage : Active Vs passive voice
(ii) Reasons for using Passive voice
(iii) Changing Passive voice to Active voice
(iv) Changing Active voice to Passive voice
(v) Suggestions for using Active and Passive voice

(g) Verbs Voice Active or passive
(h) Exercises

Subtopic -2 : Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes), Phrasal verbs, Collocations and Idioms.

  • Introduction

(i) Significance of improving vocabulary
(ii) How to improve vocabulary
(iii) Root words
(iv) Synonyms and Antonyms
(v) Words formed by using Prefixes
(vi) Words formed by using Suffixes
(vii) Phrasal verbs
(viii) Collocations
(ix) Idioms
(x) Exercises

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PAPER 3 Business Mathematics, Logical Reasoning and Statistics (100 Marks)

Following are contents for CA Foundation Paper 3 Business Mathematics, Logical Reasoning and Statistics (100 Marks):


(a) The Objective of this course is to familiarize students with basic Mathematical and Statistical tools with emphasis on applications to Business, Finance and Economics.
(b) Logical Reasoning tests/ helps the students to think analytical skills.

  • Part A: Business Mathematics (40 Marks)
  • Part B: Logical Reasoning (20 Marks)
  • Part C: Statistics (40 Marks)


A. Business Mathematics:

  1. Ratio and Proportion, Indices and Logarithms
    • Ratio and Proportion (Business Applications related Ration and Proportion) Laws of Indices, Exponents and Logarithms and Anti Logarithms.
  2. Equations and Matrices
    • Equations: Simultaneous linear equations up to three variables, Quadratic and Cubic equations in one variable.
    • Matrices: Algebra of Matrices, Inverse of a Matrix and determinants, solving system of equations by Cramer’s Rule (involving not more than three variables).
  3. Linear Inequalities with Objective Functions and Optimization w.r.t. objective function.
  4. Time value of Money
    • Simple Interest
    • Compound interest
    • Depreciation
    • Effective Rate of Interest
    • Present Value
    • Net Present Value
    • Future Value
    • Perpetuity
    • Annuities
    • Sinking Funds
    • Valuation of Bonds
    • Calculating of EMI
    • Calculations of Returns:
    • Nominal Rate of Return
    • Effective Rate of Return
    • Compound Annual growth rate (CAGR)
  5. Permutations and Combinations
    • Basic concepts of Permutations and Combinations: Introduction, the Factorial, Permutations, results, Circular Permutations, Permutations with restrictions, Combinations with standard results.
  6. Sequence and Series
    • Introduction Sequences, Series, Arithmetic and Geometric progression, Relationship between AM and GM and Sum of n terms of special series
  7. Sets, Relations and Functions
  8. Basic applications of Differential and Integral calculus (Excluding the trigonometric applications), Applications of Marginal Cost and Marginal Revenue etc.,

    B. Logical Reasoning:
  9. Number series, Coding and Decoding and odd man out.
  10. Direction Tests
  11. Seating Arrangements
  12. Blood Relations
  13. Syllogism
    C. Statistics:
  14. Statistical description of Data
    • Statistical Representation of Data, Diagrammatic representation of data, Frequency distribution, Graphical representation of Frequency Distribution – Histogram, Frequency Polygon, Ogive, Pie-chart.
  15. Measures of Central tendency and Dispersion
    Measures of Central Tendency and Dispersion: Mean Median, Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Co-efficient of Variation, Coefficient of Quartile Deviation.
  16. Probability
    Probability: Independent and dependent events; mutually exclusive events. Total and Compound Probability and Mathematical Expectation.
  17. Theoretical Distributions
    o Theoretical Distributions: Binomial Distribution, Poisson distribution – Basic application and Normal Distribution – Basic applications.
  18. Correlation and Regression
    Correlation and Regression: Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank Correlation, Probable Error and Probable limits. Regression lines, Regression equations, Regression coefficients.
  19. Index Numbers and Time Series
    (a) Index Numbers: Uses of Index Numbers, Problems involved in construction of Index Numbers, Methods of construction of Index Numbers.
    (b) Time Series Analysis: Components of Time Series and Calculation of Trend by Moving Average Method.

Paper 4 Business Economics & Business and Commercial Knowledge (100 Marks)

Paper 4 Part I Business Economics (60 Marks )

CA Foundation Exam Pattern : Following are the contents for CA Foundation Paper 4 Part 1

To develop an understanding of Concepts and theories in Business Economics and apply such concepts and theories in simple problem solving.

  1. Introduction to Business Economics
    (a) Meaning and scope of Business Economics
    (b) Basic Problems of an Economy and role of Price Mechanism.
  2. Theory of Demand and Supply
    (a) Meaning and determinants of demand, Law of demand and Elasticity of demand ─ Price, income and cross elasticity
    (b) Theory of consumer’s behaviour – Marshallian approach and Indifference curve approach
    (c) Meaning and determinants of supply, Law of supply and Elasticity of supply.
    (d) Demand Forecasting
  3. Theory of Production and Cost
    (a) Meaning and Factors of production
    (b) Laws of Production – The Law of Variable proportions and Laws of Returns to Scale, Producer’s equilibrium
    (c) Concepts of Costs ─ Short-run and long-run costs, Average and marginal costs, Total, fixed and variable costs.
  4. Price Determination in Different Markets
    (a) Various forms of markets – Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly
    (b) Price determination in these markets.
  5. Business Cycles
    (a) Meaning
    (b) Phases
    (c) Features.
    (d) Causes behind these Cycles.

Paper 4 Part II Business and Commercial Knowledge (40 Marks)

CA Foundation Exam Pattern : Following are the contents for CA Foundation Paper 4 Part 2


1. Have a basic knowledge of common business and commercial concepts.
2. Inculcate a habit to remain updated about developments in the business and commercial world.
Students are expected to read at least one financial newspaper and one business magazine on a regular basis. They may also watch a business channel to remain updated about the developments related to commercial world.


  1. Introduction to Business
    Nature of Business, Profession and Employment. Objectives of Business. Economic and Non-Economic Activities, Forms of Business Organizations.
  2. Business Environment
    Micro and Macro Environment, Elements of Micro Environment – Consumers/Customers, Competitors, Organization, Market, suppliers, Intermediaries, Elements of Macro Environment – Demographic, Economic, Political-legal, Socio-cultural, Technological, Global Environment.
  3. Business organizations
    Overview of leading Indian and Global Companies.
  4. Government Policies for Business Growth
    Policies creating conducive business environment such as Liberalization, Privatization, Foreign Direct Investment.
  5. Organizations facilitating Business
    Indian regulatory bodies – SEBI, RBI, IRDA, CCI
    Indian Development Banks – IFCI, IDBI, SIDBI, EXIM Bank, NABARD
  6. Common Business Terminologies
    Finance Terminologies.
    Marketing Terminologies.
    Stock & Commodity Markets Terminologies.
    Banking Terminologies.
    Other Business Terminologies.

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