The CA Foundation Course is the entry-level for the chartered accountancy course offered by the Institute of Chartered Accountants of India (ICAI).
The candidate can register for CA Foundation after passing in secondary school examinations (Class-X) and appear in the foundation exam after qualifying for the 12th examinations. ICAI has allowed provisional registration for 10th class passed students.
CA Foundation Subjects:Â
1) Paper 1- Accounting (100 Marks)
2) Paper 2- Business Laws (100 Marks)
3) Paper 3: Quantitative Aptitude (100 Marks)
4) Paper 4: Business Economics (100 Marks)
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I) Foundation Paper 1: Principals and Practice of Accounting (100 Marks)
| Topic | Chapter name | Weightage |
| 1 | Theoretical Framework | 5 – 10 marks |
| 2 | Accounting process
Bank Reconciliation Statement Inventories Depreciation and Amortization Bills of Exchange and Promissory Notes |
30 – 35 marks |
| 3 | Preparation of Final accounts of Sole Proprietors
Financial Statements of Not-for-Profit Organizations Accounts from incomplete records |
20 – 25 marks |
| 4 |
Partnership and LLP AccountsÂ
|
15 – 20 marks |
| 5 | Company Accounts | 15 – 25 marks |
II) Foundation Paper 2: Business Laws (100 Marks)
| Topic | Chapter Name | Weightage |
| 1 | Indian Regulatory Framework | 3 – 5 marks |
| 2 | The Indian Contract Act, 1872 | 20 – 30 marks |
| 3 | The Sale of Goods Act, 1930 | 15 – 20 marks |
| 4 | The Indian Partnership Act, 1932 | 15 – 20 marks |
| 5 | The Companies Act, 2013 | 15 – 20 marks |
| 6 | The Limited Liability Partnership Act, 2008 | 5 –10 marks |
| 7 | The Negotiable Instruments Act, 1881 |  10 – 15 marks |
III) Foundation Paper 3: Quantitative Aptitude (100 Marks)
Part A: Business Mathematics (40 Marks)
| Topic | Chapter name | Weightage |
| 1 | Ratio and Proportion, Indices and LogarithmsÂ
Equations and Matrices Linear Inequalities |
8 -12 marks |
| 2 | Mathematics of Finance | 12 – 16 marks |
| 3 | Permutations and CombinationsÂ
Sequence and Series Sets, Relations and Functions Basic applications of Differential and Integral calculus |
12 – 20 marks |
Part B: Logical Reasoning (20 Marks)Â
| Topic | Chapter name | Weightage |
| 1 | Number series coding and decoding and odd man out
Direction tests Seating arrangements |
8 – 12 marks |
| 2 | Blood Relations
Syllogism |
8 – 12 marks |
Part C: Statistics (40 Marks)
| Topic | Chapter name | Weightage |
| 1 | Statistical representation of data
Sampling Measures of central tendency and dispersion |
18 – 20 marks |
| 2 | Probability
Theoretical Distribution |
10 – 12 marks |
| 3 | Correlation and Regression | 4 – 6 marks |
| 4 | Index Numbers | 4 – 6 marks |
IV) Foundation Paper 4: Business Economics (100 Marks)
| Topic | Chapter Name | Weightage (in marks) |
| 1 | Introduction to Business Economics | 5 |
| 2 | Theory of Demand and Supply | 10 |
| 3 | Theory of Production and Cost | 10 |
| 4 | Price Determination in different markets | 15 |
| 5 | Determination of National Income | 15 |
| 6 | Business Cycles | 5 |
| 7 | Public Finance | 10 |
| 8 | Money Market | 10 |
| 9 | International Trade | 10 |
| 10 | Indian Economy | 10 |