CA FOUNDATION SYLLABUS AND SUBJECTS MAY 2019

CA FOUNDATION SYLLABUS 2019:The CA Foundation exam is the new entrance exam for the students who want to pursue CA course. The CA Foundation syllabus is released BY The Institute of Chartered Accountants of India. The entrance CPT Exam has been replaced by CA Foundation completely now. Students can now register 9 months before the exam (earlier 6 months before exams in case of CPT) which gives students sufficient time for better preparation.CPT was based on multiple-choice questions – MCQ which is now changed to partially subjective and partially objective format. Students should be aware of the latest updates and information so that they don’t get into any trouble during the examination. Make sure to check the official website of ICAI so that you remain updated of new announcements and changes in CA course.CA Foundation exams take place twice a year in the month of May/November along with other levels Intermediate and Final. Students should understand the CA Foundation exam pattern and CA foundation latest syllabus properly to avoid any surprises on the day of the examination. One should be aware of the exam pattern for CA Foundation for better preparation.

This article contains the following information about the Foundation Exam Course:

1. Exam Pattern For CA Foundation
2. CA CPT Old Scheme Vs CA Foundation New Scheme Syllabus 
3. CA Foundation 2019 Papers And Subjects 
4. Download Detailed PDF Syllabus for CA Foundation here 
5. CA Foundation Syllabus 2019 Weightage of marks 
6. CA Foundation Preparation Tips
7. Frequently Asked Question (FAQs) - CA Foundation Syllabus 2020

Before getting into the detailed syllabus for CA Foundation course, let’s have an overview of the CA Foundation exam pattern:
Exam Pattern For CA Foundation

Exam Mode	Offline-Conducted twice a year
Exam Medium	English or Hindi (English compulsory for Section B of Paper 2)
Number of papers	4
Exam Duration	Paper 1 and 2- 3 hours  Paper 3 and 4- 2 hours
Type of questions	Paper 1 and 2- Subjective/ Long answer type Paper 3 and 4- Objective
Maximum marks	400 (100 per paper)
Negative marking	Paper 3 and 4: -1/4th mark for every wrong answer to the objective questions
Passing criteria	40% marks per paper 50% marks in aggregate of all subjects

CA CPT Old Scheme Vs CA Foundation New Scheme Syllabus 

Old Scheme	New Scheme
CA CPT	CA FOUNDATION
200 MARKS	400 MARKS
Fundamentals of Accounting(60 Marks)Objective	Principles and Practices of Accounting(100 Marks)Subjective
Mercantile Law (40 Marks)Objective	Business Law (60 Marks = ICA + SOGA + PA = 45 Marks + LLP + Companies Act = 15 Marks) and (40 Marks) Business Correspondence and Reporting Subjective
General Economics (50 Marks)Objective	Business Economics (60 Marks) and Business and Commercial Knowledge (40 Marks)Objective
Quantitative Aptitude (50 Marks)Objective	Business Mathematics (40 Marks), Logical Reasoning (20 Marks) and Business Statistics (40 Marks)Objective

CA Foundation 2019 Papers And Subjects

Papers	CA Foundation Subject	Weightage
Paper 1	Principles and Practices of Accounting	100 Marks	Subjective
Paper 2	Business Laws and Business Correspondence and reporting		Subjective
	Business Laws	60 Marks
	Business Correspondence and Reporting	40 Marks
Paper 3	Business Mathematics and Logical Reasoning and Statistics.		Objective
	Business Mathematics	40 Marks
	Logical Reasoning	20 Marks
	Statistics	40 Marks
Paper 4	Business Economics and Business and Commercial Knowledge	100 marks	Objective

Download Detailed CA Foundation Syllabus 2019 PDF Here

CA Foundation Syllabus 2019 Weightage of marks

CA Foundation Syllabus Paper 1: Principles and Practice of Accounting (Main Sections)

Section Number	Topics	Weightage
I	Theoretical Framework	5%-10%
II	Accounting Process	20%-25%
	Bank Reconciliation Statement
	Inventories
	Concept and Accounting of Depreciation
III	Accounting for Special Transactions	15%-20%
IV	Final Accounts of Sole Proprietors	25%-30%
	Partnership Accounts
	Financial Statements of Not-for-Profit Organisations
V	Introduction to Company Accounts	10%-15%
VI	Basic Accounting Ratios (Probability, Solvency, Liquidity and Turnover)	10%-15%

CA Foundation Syllabus Paper 2: Business Laws and Business Correspondence and Recording (Main Sections)

Section A: Business Laws (60 Marks)
Section Number	Topics	Weightage
I	The Indian Contract Act, 1872	25%-30%
II	The Sale of Goods Act, 1930	20%-25%
III	The Indian Partnership Act, 1932	20%-25%
IV	The Limited Liability Partnership Act, 2008	5%-10%
V	The Companies Act, 2013	15%-20%
Section B: Business Correspondence and Recording (40 Marks)
Section Number	Topics	Weightage
I	Communication	10%-15%
II	Sentence Types and Vocabulary	20%-30%
	Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes, Phrasal verbs, Collocations and Idioms.
III	Comprehension Passages and Note-Making	20%-30%
IV	Developing Writing Skills	35%-40%

CA Foundation Syllabus Paper 3: Business Mathematics, Logical Reasoning and Statistics (Main Sections)

Part A- Business Mathematics (40 Marks)
Section Number	Topics	Weightage
I	Ratio and Proportion, Indices and Logarithms	20%-30%
	Equations and Matrices
	Linear Inequalities: Linear Inequalities in one variable and the solution space and optimal Solution
II	Time Value of Money	30%-40%
III	Permutations and Combinations	30%-50%
	Sequence and Series
	Sets, Relations and Functions
	Basic applications of Differential and Integral calculus
Part B- Logical Reasoning (20 Marks)
Section Number	Topics	Weightage
IV	Number series coding and Decoding and the odd man out	60%-70%
	Direction Tests
	Seating Arrangements
V	Blood Relations	30%-40%
	Syllogism
Part C- Statistics (40 Marks)
Section Number	Topics	Weightage
VI	Statistical Representation of Data, Diagrammatic representation of data, Frequency distribution, Graphical representation of Frequency Distribution –Histogram, Frequency, Polygon, Ogive, Pie-chart	45%-50%
	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
VII	Probability: Independent and dependent events; mutually exclusive events.25% Total and Compound Probability; Bayes’ theorem; and Mathematical Expectation	25%-30%
	Theoretical Distribution: Binomial Distribution, Poisson distribution–basic application and Normal Distribution – basic applications.
VIII	Correlation and Regression: Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank, Correlation, Regression lines, Regression equations, Regression coefficients	10%-15%
IX	Index Numbers and Time series	10%-15%

CA Foundation Syllabus Paper 4: Business Economics and Business and Commercial Knowledge (Main Sections)

Part 4A- Business Mathematics (60 Marks)
Section Number	Topics	Weightage
I	Introduction to Business Economics	15%-20%
II	Theory of Demand and Supply	35%-40%
	Theory of Production and Cost
III	Price Determination in Different Markets	25%-30%
IV	Business Cycles	15%-20%
Part 4B- Business & Commercial Knowledge (40 Marks)
Section Number	Topics	Weightage
V	Introduction to Business	15%-18%
VI	Business Environment	15%-18%
VII	Business Organizations	15%-18%
VIII	Government Policies for Business Growth	15%-18%
IX	Organizations Facilitating Business	15%-18%
X	Common Business Terminologies	15%-18%

CA Foundation Preparation Tips

1. Prepare a Time-Table: The first step before starting studies is to prepare a time table. It should be effective but more importantly, it should be feasible. An effective time table is helpful in keeping a check on the progress and speed.
2. Make Short notes: Handwritten notes help in learning. These short notes can be used for quick revision during exams. 
3. Practice maths daily: Regular maths practice is recommended for better calculation speed to perform well in the exams. 
4. Focus on Logical Reasoning and Statistics: Non-Commerce Maths students should focus on these subjects if they are not able to score well in maths. 
5. Mock Test: Regular mock tests are essential for mistake analysis and help in preparing better for the main examination. Mock tests deliver an idea on how to approach final exams. 
6. Be updated: ICAI regularly brings modification in the syllabus for CA Foundation. So make sure to check CA Foundation Latest Syllabus

Frequently Asked Question (FAQs) - CA Foundation Syllabus 2019

Question: What are the CA Foundation subjects? How many are there?
Answer:
1.Principles and Practice of Accounting
2.Business Laws, Business Correspondence & Recording
3.Business Mathematics, Logical Reasoning & Statistics
4.Business Economics, Business & Commercial Knowledge.

Question: What are the passing marks for the new CA Foundation?
Answer: To pass, candidates need to score 40% in each subject and 50% in aggregate of all subjects

Question: Does CA Foundation have negative marking?
Answer: There is a negative marking of 0.25mark for each incorrect answer in objective questions (paper 3 and 4) 

Question: Is a calculator allowed in CA Foundation exam?
Answer: Yes. Candidates can use calculators in the exam hall except for scientific calculators and the one with more than 6 functions, 12 digits and two memories only.

Question: What is the difference between CPT and CA Foundation?
Answer: CA CPT was the first step exam for the Chartered Accountancy course. It has been replaced by CA Foundation. The CA CPT paper used to be of 200 marks while CA Foundation is conducted of 400 marks.

Question: How many attempts allowed in CA foundation?
Answer: Your CA foundation registration is valid until 3 years. So a candidate can give 6 attempts before he has to register again.

Question: Is maths a compulsory CA Foundation subject?

Answer: Yes Mathematics and Statistics ( combined subjects) are compulsory in CA foundation but the level of difficulty is very easy. 

Question: What is the total fees of CA foundation course?

S,No.	Details of fees	RS
1	Cost of Foundation Prospectus	200
2	CA Foundation Registration Fees	9000
3	CA Foundation Form Fees	200
4	Subscription Fees for Member's Journal (Optional)	200
	Total	9600