CA Foundation Syllabus 2022 - Summary
ICAI (Institute of Chartered Accountants of India) specifies the CA Foundation 2022 exam pattern on its official website – icai.org. The exam pattern provides insights into the type and number of questions asked, subjects included, topic-wise weightage, marking scheme, and duration of the national-level exam. As per CA Foundation exam pattern 2022, the exam will include four papers – each carrying 100 marks. Out of the four papers, papers 1 and paper 2 will be subjective, and papers 3 and paper 4 will be objective.
To qualify for the CA Foundation exam 2022, a candidate needs to secure a minimum of 40% marks in each paper and an aggregate of 55% in all four papers. Candidates securing less than the passing criteria specified by ICAI will not be considered a pass. Such candidates have to reappear for the CS Foundation papers.
CA Foundation Syllabus 2022 – Overview
Name of the exam | CA Foundation, earlier known as CA CPT (Common Proficiency Test) |
Conducting body | The Institute Of Chartered Accountants of India (ICAI) |
Mode of exam | Online centre based |
Frequency | TWICE in a year
|
Level of exam | National level |
Level of difficulty | Easy to Moderate |
Question paper (s) | The CA Foundation exam includes FOUR papers:
|
Duration of the question papers |
|
Question Type |
|
Marks | Each paper will be of 100 marks. |
Total marks | 400 |
Marking scheme | For subjective (Paper 1 and 2) – NO negative marking For objective papers (Paper 3 and 4) – ¼ mark will be deducted for every wrong answer |
Medium of exam | English/Hindi except for Paper 2 (section b which will be in English only) |
CA Foundation Syllabus 2022
Paper 1 Principles and Practice of Accounting – (One Paper for 100 Marks)
Chapter | Topic Names |
---|---|
1 | Theoretical Framework |
2 | Accounting Process |
3 | Bank Reconciliation Statement |
4 | Inventories |
5 | Concept and Accounting of Depreciation |
6 | Accounting for Special Transactions |
7 | Final Accounts of Sole Proprietors |
8 | Partnership Accounts |
9 | Financial Statements of Not-for-Profit Organizations |
10 | Introduction to Company Accounts |
Paper 2 Business Laws and Business Correspondence and Reporting
Section A: Business Law (60 Marks)
Section B: Business Correspondence and Reporting Syllabus (40 Marks)
Section B : Business Correspondence and Reporting (Marks 40)
Chapter | Topic Names |
---|---|
1 | The Indian Contract Act, 1872 |
2 | The Sale of Goods Act, 1930 |
3 | The Indian Partnership Act, 1932 |
4 | The Limited Liability Partnership Act, 2008 |
5 | The Companies Act, 2013 |
Part/Section | Topic Names |
Part – I: Communication | 1. Communication |
Part – II: Sentence Types and Word Power | 2. Sentence Types (Direct-Indirect, Active-Passive Speech) 3. Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes), Phrasal verbs, Collocations and Idioms. |
Part – III: Comprehension Passages and Note Making | 4. Comprehension Passages 5. Note Making |
Part – IV: Developing Writing Skills | 6. Introduction to Basic Writing 7. Précis Writing 8. Article Writing 9. Report Writing 10. Writing Formal Letters 11. Writing Formal Mails 12. Resume Writing 13. Meetings |
Part 3 Business Mathematics, Logical Reasoning and Statistics
Part – A. Business Mathematics (40 Marks)
S.No | Topic Names |
---|---|
1 | Ratio and Proportion, Indices and Logarithms |
2 | Equations and Matrices |
3 | Linear Inequalities with Objective Functions and Optimization w.r.t. objective function |
4 | Time value of Money |
5 | Permutations and Combinations |
6 | Sequence and Series |
7 | Sets, Relations, and Functions |
8 | Sets, Relations, and Functions |
Part – B: Logical Reasoning (20 Marks)
S.No | Topic Names |
---|---|
1 | Number Series, Coding and Decoding and the odd man out |
2 | Direction Tests |
3 | Seating Arrangements |
4 | Blood Relations |
5 | Syllogism |
Part – C: Statistics (40 Marks)
S.No | Topic Names |
---|---|
1 | The statistical description of Data |
2 | Measures of Central tendency and Dispersion |
3 | Probability |
4 | Theoretical Distributions |
5 | Correlation and Regression |
6 | Index Numbers and Time Series |
Paper 4 : Business Economics and Business and Commercial Knowledge
(One paper – Three hours – 100 Marks)
Part 1 : Business Economics (60 Marks)
S.No | Topic Names |
---|---|
1 | Introduction to Business Economics |
2 | Theory of Demand and Supply |
3 | Theory of Production and Cost |
4 | Price Determination in Different Markets |
5 | Business Cycles |
Part – II : Business and Commercial Knowledge (40 Marks):
S.No | Topic Names |
---|---|
1 | Business and Commercial Knowledge – An Introduction |
2 | Business Environment |
3 | Business Organizations |
4 | Government Policies for Business Growth |
5 | Organizations Facilitating Business |
6 | Common Business Terminologies |
You can download the CA Foundation Syllabus 2022 PDF using the link given below.