CA Foundation Paper Pattern

Paper 1 - Principles and Practice of Accounting

Marks: 100

I

Theoretical Framework

5-10%

II

Accounting Process

25-30%

Bank Reconciliation Statement

Inventories

Concept and Accounting of Depreciation

III

Accounting for Special Transactions

15-20%

IV

Final Accounts of Sole Proprietors

30-40%

Partnership Accounts

Financial Statements of Not-for-Profit Organisations

V

Introduction to Company Accounts

10-15%

Paper 2: Business Laws and Business Correspondence and Recording

Marks - 100

Section A: Business Laws (60 Marks)

I

The Indian Contract Act, 1872

25-35%

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)

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%

Paper 3 - Business Mathematics, Logical Reasoning and Statistics

Marks - 100

Part A- Business Mathematics (40 Marks)

I

Ratio and Proportion, Indices and Logarithms

20-30%

Equations and Matrices

Linear Inequalities

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)

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)

VI

Statistical Representation of Data, Diagrammatic representation of data, Frequency distribution, Graphical representation of Frequency Distribution in the form of Histogram, Frequency, Polygon, Ogive, Pie-chart

45-50%

Measures of Central Tendency and Dispersion: Mean, Median and Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Coefficient of Variation, Coefficient of Quartile Deviation

VII

Probability: Independent and dependent events; mutually exclusive events.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 and Regression coefficients

10-15%

IX

Index Numbers and Time series

10-15%

Paper 4 - Business Economics and Business and Commercial Knowledge

Marks - 100

Part 4A- Business Mathematics (60 Marks)

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)

V

Introduction to Business

15-18%

VI

Business Environment

15-18%

VII

Business Organizations

15-20%

VIII

Government Policies for Business Growth

15-18%

IX

Organizations Facilitating Business

15-18%

X

Common Business Terminologies

15-18%