CA Foundation Syllabus: Subjects & Chapters (New Scheme)
Explore the CA Foundation New Scheme syllabus, paper and group structure, and chapter list. Find related question papers and practice by subject.
CA Foundation subjects and chapters
| Paper | Subject |
|---|---|
| 1 | Accounting |
| 2 | Business Laws |
| 3 | Quantitative Aptitude |
| 4 | Business Economics |
ICAI Foundation course resources
Paper 1: Accounting
- Theoretical Framework
- Accounting Process
- Bank Reconciliation Statement (BRS)
- Inventories
- Depreciation and Amortisation
- Bills of Exchange and Promissory Notes
- Preparation of Final Accounts of Sole Proprietors
- Financial Statements of Not-for-Profit Organizations (NPO)
- Accounts from Incomplete Records (Single Entry)
- Partnership and LLP Accounts
- Company Accounts
Paper 2: Business Laws
- Indian Regulatory Framework
- The Indian Contract Act, 1872
- The Sale of Goods Act, 1930
- The Indian Partnership Act, 1932
- The Limited Liability Partnership Act, 2008
- The Companies Act, 2013
- The Negotiable Instruments Act, 1881
Paper 3: Quantitative Aptitude
- Ratio, Proportion, Indices and Logarithms
- Equations
- Linear Inequalities
- Mathematics of Finance
- Permutations and Combinations
- Sequence and Series
- Sets, Relations and Functions; Calculus
- Number Series, Coding-Decoding & Odd Man Out
- Direction Tests
- Seating Arrangements
- Blood Relations
- Statistical Representation of Data & Sampling
- Measures of Central Tendency and Dispersion
- Probability
- Theoretical Distributions
- Correlation and Regression
- Index Numbers
Paper 4: Business Economics
- Introduction to Business Economics
- Theory of Demand and Supply
- Theory of Production and Cost
- Price Determination in Different Markets
- Determination of National Income
- Business Cycles
- Public Finance
- Money Market
- International Trade
- Indian Economy
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