CA Foundation Exam Pattern for Practical Subjects

The CA Foundation exam is conducted by the Institute of Chartered Accountants of India (ICAI) and is the entry-level examination for Chartered Accountancy. The exam consists of four papers, out of which two are theoretical subjects and two are practical subjects. The practical subjects in the CA Foundation exam are Accounting and Business Laws and Business Correspondence and Reporting.

1. Accounting

The Accounting paper in the CA Foundation exam is divided into two parts: Part A and Part B.

Part A:
- Part A of the Accounting paper consists of 60 marks.
- It includes topics such as Theoretical Framework, Accounting Process, Bank Reconciliation Statement, Inventories, and Depreciation Accounting.

Part B:
- Part B of the Accounting paper consists of 40 marks.
- It includes topics such as Final Accounts of Sole Proprietors, Partnership Accounts, Introduction to Company Accounts, and Accounting for Non-Profit Organizations.

2. Business Laws and Business Correspondence and Reporting

The Business Laws and Business Correspondence and Reporting paper in the CA Foundation exam is also divided into two parts: Part A and Part B.

Part A:
- Part A of the Business Laws and Business Correspondence and Reporting paper consists of 60 marks.
- It includes topics such as The Indian Contract Act, The Sale of Goods Act, The Indian Partnership Act, and The Limited Liability Partnership Act.

Part B:
- Part B of the Business Laws and Business Correspondence and Reporting paper consists of 40 marks.
- It includes topics such as Business Correspondence, Reporting, and Basic English Grammar.

Exam Pattern for Practical Subjects

- The CA Foundation exam is conducted in offline mode (pen and paper-based).
- Each practical subject has a total of 100 marks, with 60 marks allocated to Part A and 40 marks allocated to Part B.
- The duration of the exam for each subject is three hours.
- The exam consists of objective type questions as well as subjective type questions.
- Objective type questions carry one or two marks each, while subjective type questions carry four or five marks each.
- The passing marks for each practical subject is 40% in each part and 50% in aggregate.

Note: The above information is based on the CA Foundation exam pattern provided by the ICAI. It is important to refer to the official website of the ICAI for the most updated and accurate information regarding the exam pattern and syllabus.

Overall, the CA Foundation exam pattern for practical subjects includes two parts in each subject, with a total of 100 marks. It is essential for candidates to have a thorough understanding of the topics covered in each part to perform well in the exam.