CA Foundation Exam Syllabus

The CA Foundation Exam is conducted by the Institute of Chartered Accountants of India (ICAI) and is the entry-level exam for individuals aspiring to become Chartered Accountants. The exam is conducted in two sessions and covers various subjects related to accounting, business laws, economics, and quantitative aptitude. The syllabus for the CA Foundation Exam is divided into two parts: the old course and the revised course.

Old Course Syllabus:

Part I: Principles and Practice of Accounting
- Theoretical Framework
- Accounting Process
- Bank Reconciliation Statement
- Inventories
- Concept and Accounting of Depreciation
- Accounting for Special Transactions
- Preparation of Final Accounts for Sole Proprietors
- Partnership Accounts
- Financial Statements of Not-for-Profit Organizations
- Introduction to Company Accounts

Part II: Business Laws and Business Correspondence and Reporting
- Business Laws: Indian Contract Act 1872, The Sale of Goods Act 1930, The Indian Partnership Act 1932, The Limited Liability Partnership Act 2008, The Companies Act 2013
- Business Correspondence and Reporting: Communication, Sentence Types and Word Power, Vocabulary, Comprehension Passages, Note Making, Introduction to Basic Writing

Part III: Business Mathematics and Logical Reasoning and Statistics
- Business Mathematics: Ratio and Proportion, Indices and Logarithms, Equations and Matrices, Linear Inequalities with Objective Functions and Optimization, Time Value of Money, Permutations and Combinations, Sequence and Series, Sets, Functions, and Relations, Basic Applications of Differential and Integral Calculus
- Logical Reasoning: Number Series, Coding and Decoding, Direction Tests, Seating Arrangements, Blood Relations, Syllogism, Analytical Reasoning
- Statistics: Statistical Representation of Data, Measures of Central Tendency and Dispersion, Probability

Part IV: Business Economics and Business and Commercial Knowledge
- Business Economics: Introduction to Micro Economics, Theory of Demand and Supply, Theory of Production and Cost, Price Determination in Different Markets, Indian Economy - A Profile, Select Aspects of Indian Economy
- Business and Commercial Knowledge: Business Environment, Business Organizations, Government Policies for Business Growth, Organizations Facilitating Business, Common Business Terminologies

Revised Course Syllabus:

Paper 1: Principles and Practices of Accounting
- Theoretical Framework
- Accounting Process
- Bank Reconciliation Statement
- Inventories
- Concept and Accounting of Depreciation
- Accounting for Special Transactions
- Preparation of Final Accounts for Sole Proprietors
- Partnership Accounts
- Financial Statements of Not-for-Profit Organizations
- Introduction to Company Accounts

Paper 2: Business Laws and Business Correspondence and Reporting
- Business Laws: Indian Contract Act 1872, The Sale of Goods Act 1930, The Indian Partnership Act 1932, The Limited Liability Partnership Act 2008, The Companies Act 2013
- Business Correspondence and Reporting: Communication, Sentence Types and Word Power, Vocabulary, Comprehension Passages, Note Making, Introduction to Basic Writing

Paper 3: Business Mathematics, Logical Reasoning and Statistics
- Business Mathematics: Ratio and Proportion, Indices and Log