CA Foundation Syllabus 2019
Naureen Gurung, 27 Sep 2019

CA Foundation Syllabus 2019 - The Institute of Chartered Accountants of India (ICAI) released the CA Foundation 2019 syllabus for the candidates of the upcoming November session. According to the syllabus of CA Foundation 2019 released by authorities, there will be 4 CA Foundation subjects, namely- Principles and Practice of Accounting, Business Laws, Business Correspondence & Recording, Business Mathematics, Logical Reasoning & Statistics, and Business Economics, Business & Commercial Knowledge. The paper-wise CA Foundation syllabus 2019 contains the subjects and topics that will be assessed in the November session. It is essential for candidates to check the CA Foundation syllabus before starting their preparation to prevent wasting time on topics which are not necessary. CA Foundation 2019 will be conducted offline, and as per the CA Foundation subjects, Paper 1 and 2 will consist of long answer questions whereas Paper 3 and 4 will contain MCQs. For more details regarding the syllabus of CA Foundation 2019, read the full article below.

Important Note: After the May 2019 session, CA Foundation has completely replaced CA CPT as the entry-level exam for Chartered Accountancy course.


CA Foundation Exam Pattern 2019

Along with the syllabus, being well-versed with the CA Foundation 2019 exam pattern also plays a pivotal role in one’s preparation and final performance in the exam. Candidates can base their preparation on the exam pattern of CA Foundation 2019 as it includes the mode of exam, type of questions, marking scheme, etc.

CA Foundation Exam Pattern

Exam Mode

Offline

Exam Medium

English or Hindi

(English compulsory for Section B of Paper 2)

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 overall

CA Foundation Subjects 2019

There are 4 subjects in CA Foundation 2019. It may be noted that ICAI keeps introducing changes to the topics covered under CA Foundation subjects as and when required to keep pace with the latest amendments. Candidates are thus advised to be aware of whatever new or latest is introduced incidental to their CA Foundation subjects 2019. The syllabus covered under CA Foundation 2019 subjects should be on tips so that no relevant aspect is left out of their study schedule. Hence, the four CA Foundation subjects 2019 are as follows:

CA Foundation Subjects

PapersCA Foundation Subject
Paper 1

Principles and Practice of Accounting

Paper 2

Business Laws and Business Correspondence and Recording

Paper 3Business Mathematics, Logical Reasoning and Statistics
Paper

Business Economics and Business and Commercial Knowledge


CA Foundation Syllabus 2019

Candidates can check the syllabus of CA Foundation 2019 given in brief below. Along with the list of subjects and topics in each of the four papers, the weightage of marks is also provided. By including this in the CA Foundation 2019 syllabus, candidates can study smart and increase their chances of cracking the exam!

CA Foundation Subjects and Syllabus

List of Topics

Weightage

Paper 1: Principles and Practice of Accounting

Theoretical Framework

5%-10%

Basic Accounting Ratios (Probability, Solvency, Liquidity and Turnover)

10%-15%

Accounting Process

20%-25%

Inventories

Bank Reconciliation Statement

Concept and Accounting of Depreciation

Final Accounts of Sole Proprietors

25%-30%

Financial Statements of Not-for-Profit Organisations

Partnership Accounts

Accounting for Special Transactions

15%-20%

Introduction to Company Accounts

10%-15%

Paper 2: Business Laws and Business Correspondence and Recording

Section A: Business laws (60 marks)

The Indian Partnership Act, 1932

20%-25%

The Companies Act, 2013

15%-20%

The Indian Contract Act, 1872

25%-30%

The Limited Liability Partnership Act, 2008

5%-10%

The Sale of Goods Act, 1930

20%-25%

Section B: Business Correspondence and Recording (40 Marks)

Sentence Types and Vocabulary

20%-30%

Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes, Phrasal verbs, Collocations and Idioms.

Developing Writing Skills

35%-40%

Communication

10%-15%

Comprehension Passages and Note-Making

20%-30%

Paper 3: Business Mathematics, Logical Reasoning and Statistics

Part A- Business Mathematics (40 Marks)

Equations and Matrices

20%-30%

Ratio and Proportion, Indices and Logarithms

Linear Inequalities: Linear Inequalities in one variable and the solution space and optimal solution

Sequence and Series

30%-50%

Basic applications of Differential and Integral calculus

Permutations and Combinations

Sets, Relations and Functions

Time Value of Money

30%-40%

Part B- Logical Reasoning (20 Marks)

Direction Tests

60%-70%

Seating Arrangements

Number series coding and Decoding and odd man out

Syllogism

30%-40%

Blood Relations

Part C- Statistics (40 Marks)

Correlation and Regression: Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank, Correlation, Regression lines, Regression equations, Regression coefficients

10%-15%

Index Numbers and Time series

10%-15%

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

45%-50%

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

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

Paper 4: Business Economics and Business and Commercial Knowledge

Part A- Business Mathematics (60 Marks)

Introduction to Business Economics

15%-20%

Business Cycles

15%-20%

Theory of Production and Cost

35%-40%

Theory of Demand and Supply

Price Determination in Different Markets

25%-30%

Part B- Business & Commercial Knowledge (40 Marks)

Introduction to Business

15%-18%

Government Policies for Business Growth

15%-18%

Common Business Terminologies

15%-18%

Business Environment

15%-18%

Organizations Facilitating Business

15%-18%

Business Organizations

15%-18%

Click here to Download Pdf file of CA Foundation 2019 Syllabus


CA Foundation Study Material 2019

After understanding the exam pattern and syllabus, candidates can practice from the CA Foundation 2019 study material provided by ICAI. As ICAI is known for encouraging students to refer to their material and not opt for coaching institutes, leaving out the CA Foundation study material 2019 might affect the candidates’ performance. Thus, testing one’s level of preparation by attempting the mock test papers, revision papers and question papers of CA Foundation 2019 is highly recommended.

CA Foundation Preparation Tips

1) Make a Time Table- This step might sound insignificant to many but it is the most crucial part. Prepare an effective but practical schedule so that you finish the syllabus on time and have time left for revision. Incorporate short breaks in between to rejuvenate.

2) Self Study- As ICAI recommends, candidates are encouraged to study on their own and not depend on coaching classes. Since CA Foundation is the first step and not as difficult as the rest of the levels, coaching is not mandatory. Moreover, ICAI has provided official CA Foundation study material and various practice papers for the candidates' reference.

3) Concentrate on Statistics and Logical Reasoning- Needless to say, math will not prove to be scoring for non-math students. Thus, they must work on strengthening their concepts in Statistics and Logical Reasoning if they do not want to lag behind.

4) Prepare Flashcards or Short Notes- Writing is a tried and tested method of retaining all that one has learnt. These flashcards will also prove helpful during the last few days before the exam for quick revision sessions.

5) Neat Presentation matters- Since two out of four papers are subjective, it is high time that candidates step up their presentation. Writing neatly to create a good first impression on the paper checker matters more since CA Foundation is a professional exam.

Frequently Asked Question (FAQs) - CA Foundation Syllabus 2019

Question: What are the CA Foundation subjects? How many are there?

Answer:

CA Foundation comprises of 4 subjects- Principles and Practice of Accounting, Business Laws, Business Correspondence & Recording, Business Mathematics, Logical Reasoning & Statistics, and Business Economics, Business & Commercial Knowledge.

Question: What are the passing marks for CA Foundation?

Answer:

Candidates need to score 40 marks in each CA Foundation subject and 50% overall to clear CA Foundation

Question: Does CA Foundation have negative marking?

Answer:

The objective questions (paper 3 and 4) will carry negative marking of ¼th mark for each incorrect response.

Question: Is a calculator allowed in CA Foundation exam?

Answer:

Yes. ICAI allows candidates to use calculators in the exam hall. The calculators should be of any type with up to 6 functions, 12 digits and up to two memories.

Question: What is the difference between CA CPT and CA Foundation?

Answer:

CA CPT used to be the entry-level exam for the Chartered Accountancy course. The CA CPT paper was completely MCQ-based. The May 2019 session is the last one for CA CPT, thereby, completely being replaced by CA Foundation.

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