The Foundation course is for students who want to pursue Chartered Accountancy Course after appearing for 12th examinations. This course is held by The Institute of Chartered Accounts of India (ICAI).

According to the latest revision in the CA Examination pattern that includes the changes in Foundation Exam Pattern 2019, this exam will replace traditional CA CPT after the upcoming May/ June 2019 session.

It is crucial for students to understand the exam pattern to avoid any surprises on the day of the examination. Being aware of the exam pattern stands in the forefront of any exam preparation.

As per the CA Foundation exam pattern 2019, out of the four papers, paper 1 and 2 will be descriptive in nature, and paper 3 and 4 will consist of MCQs. This article contains the following information about the Foundation Exam Course:
1. Topics
2. Syllabus
2. Marks Distribution
3. Time Limit
4. Types of questions

CA Foundation 2019- Exam Schedule

Paper nameDateTime
Principles and Practice of Accounting June 4, 20192-5 PM
Business Laws & Business Correspondence and ReportingJune 7, 20192-5 PM
Business Mathematics, Logical Reasoning and StatisticsJune 9, 20192-4 PM
Business Economics & Business and Commercial KnowledgeJune 11, 20192-4 PM

CA Foundation Exam Pattern 2019

Mode of examPen and paper based
Type of questionPaper 1 and 2- Objective Paper 3 and 4- Subjective
Exam DurationPaper 1 and 2- 3 hours Paper 3 and 4- 2 hours
Medium of ExamEnglish/ Hindi
Number of Papers4
Total Marks100 per paper
Negative MarkingPaper 1 and 2- None
Paper 3 and 4- ¼ mark will be deducted

CA Foundation Syllabus 2019- Weightage of marks

Paper 1: Principles and Practice of Accounting (Main Sections)

Section NumberTopicsWeightage
ITheoretical Framework5%-10%
II– Accounting Process
– Bank Reconciliation Statement
– Inventories
– Concept and Accounting of Depreciation
IIIAccounting for Special Transactions15%-20%
IV– Final Accounts of Sole Proprietor
– Partnership Accounts
– Financial Statements of Not-for-Profit Organisations

VIntroduction to Company Accounts10%-15%
VIBasic Accounting Ratios (Probability, Solvency, Liquidity and Turnover)10%-15%

Paper 2: Business Laws and Business Correspondence and Recording (Main Sections)

Section A: Business Laws (60 Marks)
Section NumberTopicsWeightage
IThe Indian Contract Act, 187225%-30%
IIThe Sale of Goods Act, 193020%-25%
IIIThe Indian Partnership Act, 193220%-25%
IVThe Limited Liability Partnership Act, 20085%-10%
VThe Companies Act, 201315%-20%
Section B: Business Correspondence and Recording (40 Marks)
Section NumberTopicsWeightage
IISentence Types and Vocabulary

Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes, Phrasal verbs, Collocations and Idioms.
IIIComprehension Passages and Note-Making20%-30%
IVDeveloping Writing Skills35%-40%

Paper 3: Business Mathematics, Logical Reasoning and Statistics (Main Sections)

Part A- Business Mathematics (40 Marks)
Section NumberTopicsWeightage
I– Ratio and Proportion, Indices and Logarithms
– Equations and Matrices
– Linear Inequalities: Linear Inequalities in one variable and the solution space and ptimal Solution
IITime Value of Money30%-40%
III– Permutations and Combinations
– Sequence and Series
– Sets, Relations and Functions
– Basic applications of Differential and Integral calculus
Part B- Logical Reasoning (20 Marks)
Section NumberTopicsWeightage
IV– Number series coding and Decoding and the odd man out
– Direction Tests
– Seating Arrangements
V– Blood Relations
– Syllogism

Part C- Statistics (40 Marks)
Section NumberTopicsWeightage
VIStatistical Representation of Data, Diagrammatic representation of data, Frequency distribution, Graphical representation of Frequency Distribution –Histogram, Frequency, Polygon, Ogive, Pie-chart

– 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
VIIProbability: Independent and dependent events; mutually exclusive events.25% Total and Compound Probability; Bayes’ theorem; and Mathematical Expectation

– Theoretical Distribution: Binomial Distribution, Poisson distribution–basic application and Normal Distribution – basic applications.
VIIICorrelation and Regression: Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank, Correlation, Regression lines, Regression equations, Regression coefficients10%-15%
IXIndex Numbers and Time series10%-15%

Paper 4: Business Economics and Business and Commercial Knowledge (Main Sections)

Part 4A- Business Mathematics (60 Marks)
Section NumberTopicsWeightage
IIntroduction to Business Economics15%-20%
IITheory of Demand and Supply

Theory of Production and Cost
IIIPrice Determination in Different Markets25%-30%
IVBusiness Cycles15%-20%
Part 4B- Business & Commercial Knowledge (40 Marks)
Section NumberTopicsWeightage
VIntroduction to Business15%-18%
VIBusiness Environment15%-18%
VIIBusiness Organizations15%-18%
VIIIGovernment Policies for Business Growth15%-18%
IXOrganizations Facilitating Business15%-18%
XCommon Business Terminologies15%-18%

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