CA Foundation Exam May 2025: Admit Card (OUT), Registration, Date (Out), Syllabus & Pattern, Question Papers

Paper-II-Business laws and business correspondence and reporting (business law): Unit 01

• An overview of sections 1 to 75 covering the general nature of contract, consideration, other essential elements of a valid contract, performance of contract, breach of contract, contingent, and quasi contract

Paper-II-Business laws and business correspondence and reporting (business law): Unit 02

• Formation of the contract of sale, conditions and warranties, transfer of ownership and delivery of goods, unpaid seller and his rights

Paper-II-Business laws and business correspondence and reporting (business law): Unit 03

• General nature of partnership, rights and duties of partners, reconstitution of firms, registration, and dissolution of a firm

Paper-II-Business laws and business correspondence and reporting (business law): Unit 04

• Introduction-covering nature and scope, essential features, characteristics of LLP, incorporation and differences with other forms of organizations

Paper-II-Business laws and business correspondence and reporting (business law): Unit 05

• Essential features of company, corporate veil theory, classes of companies, types of share capital, incorporation of company, memorandum of association, articles of association, doctrine of indoor management

Paper-II-Business laws and business correspondence and reporting (business correspondence and reporting): Unit 01

• Communication: (i) Types, (ii) directions, (iii) network, (iv) process, (v) problems, (vi) barriers, (vii) types of communication: (a) Interpersonal skills, (b) listening skills, (c) emotional intelligence
• Communication: (viii) Exercises

Paper-II-Business laws and business correspondence and reporting (business correspondence and reporting): Unit 02

• Sentence types (direct-indirect, active-passive speech): (i) Sentence-definition, (ii) classification of sentence based on connotation: (a) Assertive sentences, (b) interrogative sentences, (c) imperative sentences
• Sentence types (direct-indirect, active-passive speech): (ii) Classification of sentence based on connotation-(d) exclamatory sentences, (e) optative sentences, (iii) sentence structure: (a) Subject and predicate, (b) verb (auxiliary, finite)
• Sentence types (direct-indirect, active-passive speech): (iii) Sentence structure-(c) object (direct, indirect), (d) complement, (e) adjunct or adverbial, (f) clause structure, (g) types of clauses-independent clauses, dependent clauses
• Sentence types (direct-indirect, active-passive speech): (iii) Sentence structure-(g) types of clauses-relative or noun clauses, (iv) types of sentences-(a) simple sentence, (b) compound sentence, (c) complex sentence, (d) compound-complex sentence
• Sentence types (direct-indirect, active-passive speech): (v) Direct-indirect speech-(a) introduction, (b) procedure for converting direct speech into indirect speech-rules for converting direct speech into indirect speech, change in pronouns
• Sentence types (direct-indirect, active-passive speech): (v) Direct-indirect speech-(b) procedure for converting direct speech into indirect speech-change in tenses, change in modals, changes for imperative sentences, changes for exclamatory sentences
• Sentence types (direct-indirect, active-passive speech): (v) Direct-indirect speech-(b) procedure for converting direct speech into indirect speech-changes for interrogative sentences, punctuation in direct speech
• Sentence types (direct-indirect, active-passive speech): (v) Direct-indirect speech-(c) rules for converting indirect speech into direct speech, (vi) active passive voice: Introduction-(a) usage: Active vs. passive voice
• Sentence types (direct-indirect, active-passive speech): (vi) Active passive voice-introduction: (b) reasons for using passive voice, (c) changing passive voice to active voice, (d) changing active voice to passive voice
• Sentence types (direct-indirect, active-passive speech): (vi) Active passive voice-introduction: (e) Suggestions for using active and passive voice, (vii) verbs voice active or passive, (viii) exercises
• Vocabulary root words, synonyms, antonyms, prefixes, suffixes, phrasal verbs, collocations and idioms: (i) Introduction, (ii) significance of improving vocabulary, (iii) how to improve vocabulary, (iv) root words, (v) synonyms and antonyms
• Vocabulary root words, synonyms, antonyms, prefixes, suffixes, phrasal verbs, collocations and idioms: (vi) Words formed by using prefixes, (vii) words formed by using suffixes, (viii) phrasal verbs, (ix) collocations, (x) idioms, (xi) exercises

Paper-II-Business laws and business correspondence and reporting (business correspondence and reporting): Unit 03

• Comprehension passages: (i) Introduction to comprehension passages, (ii) points to ponder, (iii) sample passages with answers, (iv) exercises
• Note making: (i) Introduction to note making (ii) significance of note making (iii) detailed format heading (title)-(a) subheading, (b) indentation, (c) points, (d) use of abbreviations, (e) summary, (f) content, (g) expression
• Note making: (iv) Steps to comprehend and summarize text, (v) helpful hints, (vi) sample passages with notes, (vii) exercises

Paper-II-Business laws and business correspondence and reporting (business correspondence and reporting): Unit 04

• Introduction to basic writing: (i) Introduction, (ii) process of writing, (iii) styles of writing, (iv) significance of writing skills for students, (v) writing conventions, (vi) characteristics of good writing, (vii) do’s and don'ts of good writing
• Precis writing: (i) What is precis writing?, (ii) features of good precis writing, (iii) how to write a precis, (iv) do’s and don'ts of precis writing, (v) examples (passages with precis), (vi) exercises
• Article writing: (i) What is an article?, (ii) essential elements of article writing, (iii) detailed format-(a) title, (b) by-writer’s name, (c) body-introduction, main idea-support, conclusion, (d) sample articles, e) exercises
• Report writing: (i) What is a report?, (ii) essential elements of report writing, (iii) kinds of reports-(a) reporting for a meeting/ assembly, (b) reporting for a newspaper, (c) reporting for a magazine
• Report writing: (iv) Detailed format for (iii) above-(a) title, (b) by-writer’s name, (c) place, date, (d) body-what, when, where, who, how, (e) tips and conventions of report writing, (f) sample reports, (g) exercises
• Writing formal letters: (i) Types of letters-(a) circulars, (b) complaints, (c) memos, (d) promotional content, (e) sales, (f) recovery/ remittances, (ii) detailed format for (i) above-(a) date, (b) salutation, (c) subject
• Writing formal letters: (ii) Detailed format for (i) above-(d) body of the letter-first paragraph, second paragraph, (e) complimentary closure, (iii) points to remember, (iv) sample letters, (v) exercises
• Writing formal mails: (i) How to write a formal mail?, (ii) writing effective mails, (iii) essential elements of mails-(a) subject line, (b) formal greetings, (c) target audience (reader), (d) clarity and conciseness, (e) formal closing, (f) proofread
• Writing formal mails: (iii) Essential elements of mails-(g) feedback, (iv) tips and conventions of mails, (v) sample mails, (vi) exercises
• Resume writing: (i) Essential elements of resume-(a) name and contact details, (b) objective summary, (c) academic qualifications and achievements, (d) co-curricular achievements, (e) training programs attended/ completed, (f) strengths
• Resume writing: (i) Essential elements of resume-(g) interests/ hobbies, (h) declaration, (i) signature, (ii) resume writing tips and conventions, (iii) sample resumes, (iv) exercises
• Meetings: (i) Notice, (ii) agenda, (iii) drafting minutes, (iv) action taken report

Paper-III-Business mathematics, logical reasoning and statistics (business mathematics): Unit 01

• Ratio and proportion (business applications related to ratio and proportion) laws of indices, exponents and logarithms and antilogarithms

Paper-III-Business mathematics, logical reasoning and statistics (business mathematics): Unit 02

• Equations: Simultaneous linear equations up to three variables, quadratic and cubic equations in one variable
• Matrices: Algebra of matrices, inverse of a matrix and determinants, solving system of equations by Cramer’s rule (involving not more than three variables)

Paper-III-Business mathematics, logical reasoning and statistics (business mathematics): Unit 03

Paper-III-Business mathematics, logical reasoning and statistics (business mathematics): Unit 04

• Simple interest
• Compound interest
• Depreciation
• Effective rate of interest
• Present value
• Net present value
• Future value
• Perpetuity
• Annuities
• Sinking funds
• Valuation of bonds
• Calculating of EMI
• Calculations of returns: (a) Nominal rate of return, (b) effective rate of return, (c) compound annual growth rate (CAGR)

Paper-III-Business mathematics, logical reasoning and statistics (business mathematics): Unit 05

• Basic concepts of permutations and combinations: Introduction, the factorial, permutations, results, circular permutations, permutations with restrictions, combinations with standard results

Paper-III-Business mathematics, logical reasoning and statistics (business mathematics): Unit 06

• Introduction sequences, series, arithmetic and geometric progression, relationship between am and gm and sum of n terms of special series

Paper-III-Business mathematics, logical reasoning and statistics (business mathematics): Unit 07

Paper-III-Business mathematics, logical reasoning and statistics (business mathematics): Unit 08

• Excluding the trigonometric applications, applications of marginal cost and marginal revenue, etc

Paper-III-Business mathematics, logical reasoning and statistics (logical reasoning): Unit 01

Paper-III-Business mathematics, logical reasoning and statistics (logical reasoning): Unit 02

Paper-III-Business mathematics, logical reasoning and statistics (logical reasoning): Unit 03

Paper-III-Business mathematics, logical reasoning and statistics (logical reasoning): Unit 04

Paper-III-Business mathematics, logical reasoning and statistics (logical reasoning): Unit 05

Paper-III-Business mathematics, logical reasoning and statistics (statistics): Unit 01

• Statistical representation of data, diagrammatic representation of data, frequency distribution, graphical representation of frequency distribution-histogram, frequency polygon, ogive, pie-chart

Paper-III-Business mathematics, logical reasoning and statistics (statistics): Unit 02

• Measures of central tendency and dispersion: Mean median, mode, mean deviation, quartiles and quartile deviation, standard deviation, coefficient of variation, coefficient of quartile deviation

Paper-III-Business mathematics, logical reasoning and statistics (statistics): Unit 03

• Probability: Independent and dependent events; mutually exclusive events. Total and compound probability and mathematical expectation

Paper-III-Business mathematics, logical reasoning and statistics (statistics): Unit 04

• Theoretical distributions: Binomial distribution, Poisson distribution-basic application and normal distribution-basic applications

Paper-III-Business mathematics, logical reasoning and statistics (statistics): Unit 05

• Correlation and regression: Scatter diagram, Karl Pearson’s coefficient of correlation rank correlation, probable error and probable limits. Regression lines, regression equations, regression coefficients

Paper-III-Business mathematics, logical reasoning and statistics (statistics): Unit 06

• Index numbers: Uses of index numbers, problems involved in construction of index numbers, methods of construction of index numbers
• Time series analysis-components of time series and calculation of trend by moving average method

Paper-IV-Business economics and business and commercial knowledge (business economics): Unit 01

• Meaning and scope of business economics
• Basic problems of an economy and role of price mechanism

Paper-IV-Business economics and business and commercial knowledge (business economics): Unit 02

• Meaning and determinants of demand, law of demand and elasticity of demand-price, income, and cross elasticity
• Theory of consumer’s behavior: Marshallian approach and indifference curve approach
• Meaning and determinants of supply, law of supply and elasticity of supply
• Demand forecasting

Paper-IV-Business economics and business and commercial knowledge (business economics): Unit 03

• Meaning and factors of production
• Laws of production: The law of variable proportions and laws of returns to scale, producer’s equilibrium
• Concepts of costs: Short-run and long-run costs, average and marginal costs, total, fixed and variable costs

Paper-IV-Business economics and business and commercial knowledge (business economics): Unit 04

• Various forms of markets: Perfect competition, monopoly, monopolistic competition, and oligopoly
• Price determination in these markets

Paper-IV-Business economics and business and commercial knowledge (business economics): Unit 05

• Meaning
• Phases
• Features
• Causes behind these cycles

Paper-IV-Business economics and business and commercial knowledge (business and commercial knowledge): Unit 01

• Nature of business, profession, and employment
• Objectives of business
• Economic and non-economic activities, forms of business organizations

Paper-IV-Business economics and business and commercial knowledge (business and commercial knowledge): Unit 02

• Micro and macro environment, elements of micro environment-consumers/ customers, competitors, organization, market, suppliers, intermediaries, elements of macro environment-demographic, economic, political-legal, socio-cultural, technological
• Global environment

Paper-IV-Business economics and business and commercial knowledge (business and commercial knowledge): Unit 03

• Overview of selected Indian and global companies

Paper-IV-Business economics and business and commercial knowledge (business and commercial knowledge): Unit 04

• Policies creating conducive business environment such as liberalization, privatization, foreign direct investment

Paper-IV-Business economics and business and commercial knowledge (business and commercial knowledge): Unit 05

• Indian regulatory bodies: RBI, SEBI, CCI, IRDAI
• Indian development banks: IFCI, SIDBI, EXIM bank, NABARD

Paper-IV-Business economics and business and commercial knowledge (business and commercial knowledge): Unit 06

• Finance and stock and commodity markets terminology
• Marketing terminology
• Banking terminology
• Other business terminology