CA Foundation Syllabus for November 2022 PDF

It is important for students taking the CA Foundation examination to know the detailed syllabus released by ICAI for May/November 2022. Going through the CA Foundation 2022 syllabus will assist you in understanding the subjects, topics and sub-topics that you are going to study. You can download CA Foundation study material from ICAI website or from our website.

Paper 1: Principles and Practice of Accounting

This the first paper in the CA Foundation Test. Accounts paper is mainly based on the basic accounting concepts that commerce students study in their 11th and 12th syllabus. However, most of the questions are practical application questions that require meticulous observation and understanding of concepts.
Key points:

Number of questions6 (each question has 2/3 sub-questions)
Number of Questions to attempt5 (Question 1 compulsory)
Total Marks100 (each question of 20 marks)
Type of QuestionsSubjective
Negative MarkingNo negative Marks
Duration3 hours

CA FOUNDATION ACCOUNTS SYLLABUS 2022:

S.No Topic Sub-Topic Weightage
1
Theoretical Framework
1. Meaning and Scope of Accounting.
5% to 10% (i.e. 5 to 10 Marks)
2. Accounting Concepts, Principles, and Conventions.
3. Accounting Terminology
4. Capital and Revenue Expenditure, Capital and Revenue Receipts, contingent assets, and contingent liabilities.
5. Accounting Policies
6. Accounting as a Measurement Discipline
7. Accounting Standards
8. Indian Accounting Standards(IND AS)
2
Accounting Process
1. Books of Accounts
25%-30% (25 - 30 Marks)
2. Preparation of Trial Balance
3. Rectification of Errors
3
Bank Reconciliation Statements
4
Inventories
5
Concept and accounting of Depreciation
6
Accounting for Special Transactions
1.Bill of Exchange and Promissory Notes
15-20% (15 -20 Marks)
2. Sale of Goods on approval or return basis
3. Consignments
4. Average due date
5. Account Current.
7
Final Accounts of Sole Proprietors
30-40%
8
Partnership Accounts
Final Accounts of Partnership Firms
Admission, Retirement, and Death of a Partner including Treatment of Goodwill
Introduction to LLPs and Distinction of LLPs from Partnership.
9
Financial Statements of Non-Profit Organisations
10
Introduction to Company Accounts
1. Definition of shares and debentures
10-15%
2. The issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares
3. Statement of Profit and Loss and Balance Sheet as per Schedule III to the Companies Act, 2013.
4. Basic Accounting Ratios (Profitability, Solvency, Liquidity, and Turnover)
Paper 2: Business Law and Business Correspondence and Reporting

CA Foundation Paper 2 is divided into two parts.

PART A : Business Law (60 Marks)

Part B: Business Correspondence and Reporting (BCR) (40 Marks)

While BCR section deals mainly with English Grammar and Composition that you have some knowledge about, Business Law section is completely new for all students. The CA Foundation Law syllabus consists of detailed theory of Business Laws and you need to understand both the laws as well as their application. So it is important that you cover this paper earlier and then revise it thoroughly. While preparing for Paper 2, focus should be on developing the correct method of writing answers.
Key points:

Number of questions

Part A : 6 questions (Qns 1 to 6)

Part B: 5 questions (Qns 7 to 11)

Number of Questions to attempt

Part A : 4 (Question 1 compulsory)

Part B: 4 (Question 7 is compulsory)

Total Marks100
Type of QuestionsSubjective
Negative MarkingNo negative Marks
Duration3 hours

CA FOUNDATION BUSINESS LAW SYLLABUS 2022

S.No Topic Sub-Topic Weightage
1
The Indian Contract Act, 1872
1. Nature of Contracts
25-35%
2. Consideration
3. Other Essential Elements of a Contract
4. Performance of Contract
5. Breach of Contract and its Remedies
6. Contingent and Quasi Contracts
2
The Sale of Goods Act, 1930
1. Formation of the Contract of Sale
20%-25%
2. Conditions & Warranties
3. Transfer of Ownership and Delivery of Goods
4. Unpaid Seller
3
The Indian Partnership Act, 1932
1. General Nature of a Partnership
20%-25%
2. Relations of Partners
3. Registration and Dissolution of a Firm
4
The Limited Liability Partnership Act, 2008
Introduction, Essential Features, Characteristics of LLP, Incorporation and differences with other organizations
5% - 10%
5
The Companies Act, 2013
Essential features of a company, corporate veil theory, classes of company, types of share capital, incorporation, Memorandum of Association, Articles of Association, Doctrine of Indoor Management
15% - 20%

CA FOUNDATION BUSINESS COMMUNICATION & REPORTING (BCR) SYLLABUS 2022

S.No Topic Sub-Topic Weightage
1
Communication
Definition, types, networks, characteristics, barriers
10%-15% (5 to 7 Marks)
2
Sentence Types, Active-Passive Voice and Direct-Indirect Speech
Types of phrases, clauses and sentences; Parts of a sentence; Verb Tense; Subject-verb agreement; Active-Passive Voice, Direct-Indirect Speech
20%-30%
3
Vocabulary
Importance of Vocabulary, Root Words, Synonyms & Antonyms, Idioms & Phrases, etc.
4
Comprehension Passages
Introduction, Understanding types of questions, sample passages and answers
20% - 30%
5
Note Making
Introduction, types of note making, format of linear note-making, sample passages and notes
6
Introduction to Basics of Writing
Introduction, process of writing, styles of writing, significance of writing skills, characteristics of good writing, etc.
35%-40%
7
Precis Writing
What is Precis writing, features, how to write precis, sample passages and answers
8
Article Writing
Introduction, essential elements of article writing, format, sample articles
9
Report Writing
Introduction, elements, types of reports, format, sample reports
10 (a)
Formal Letters
Format, type and example of letters
10 (b)
Official Communication
Types of official communication, circulars & memos
11
Writing Formal e-mails
What is e-mail, format & tips of writing a good e-mail, sample e-mails
12
Resume Writing
Elements of a Resume, types of resume - Chronological, functional and mixed, sample resumes
13
Meetings
Notice, agenda, Minutes of meetings, action taken report
Paper 3: Business Mathematics, Logical Reasoning and Statistics

CA Foundation Paper 3 is divided into three parts.

Part A : Business Mathematics (40 Marks)

Part B: Logical Reasoning (20 Marks)

Part C: Statistics (40 Marks)

Paper 3 of CA Foundation is one of the most challenging for students. There are a number of factors that make this paper tough. First, mathematics is one area which most students are not comfortable with. Second, solving 100 questions, many of which are time taking and calculative, in 2 hours is difficult. Finally, negative marking for wrong answers makes the whole process of getting the required marks tricky for students. However, we at Competition Forum believe that if you prepare thoroughly and learn shortcut techniques for solving questions, it will be very easy for you to crack this paper.

Key points:

Number of questionsPart A : 40 Part B: 20 Part C: 40
Number of Questions to attemptYou can attempt all 100 questions
Total Marks100
Type of QuestionsObjective (MCQs)
Negative Marking-0.25 for wrong answers.
Duration2 hours

CA FOUNDATION BUSINESS Mathematics, Logical Reasoning & Statistics SYLLABUS 2022

S.No Topic Sub-Topic Weightage
PART A
1
Ratio and Proportion, Indices and Logarithms
Ratio, types of ratios, application of ratios, proportion, properties of proportion, laws of indices, logarithm and anti-logarithm
20%-30% (8 to 12 Marks)
2
Equations
Linear Equations, Application of linear equations, quadratic equations, cubic equations
3
Linear Inequalities
Linear inequalities in one variable, interpreting graph of linear inequality, solution space and optimal solution
4
Time value of Money
Simple Interest, Compound Interest, Effective rate of Interest, Annuity, perpetuity, depreciation, etc.
30% - 40% (12 to 16 questions)
5
Permutations and Combinations
Factorials, Permutation, Circular Permutation, Selective Permutation, Combination
30%-50% (12 to 20 questions)
6
Sequence and Series - Arithmetic and Geometric Progressions
Sequence , Series, Arithmetic Progression, Arithmetic Mean, Geometric Progression, Geometric Mean
7
Sets, Functions and Relations
Types of sets, cardinal number, concept of venn-diagrams, cartesian product, Relations, types, Functions, types, inverse and composite function
8
Basic Application of Differential & Integral Calculus
Differentiation, standard formulas, rules, implicit function, composite function, parametric equation, logarithmic differentiation, Integration, rules, integration by parts, partial fractions
PART B
1
Number Series, Coding and Decoding and the odd man out
Coding, type of coding techniques, type of number series, odd-man-out, solved examples
20%-30% (4 to 6 questions)
2
Directions Test
Concept of direction, light source and reflection, types of questions
15%-20% (3 to 4 questions)
3
Seating Arrangement
Linear and circular seating arrangement, arrangement in rows, vertical arrangement, etc.
20%-30% (4 to 6 questions)
4
Blood Relations
Types of relations, concept of family tree, coded relations, solved examples
15%-25% (3 to 5 questions)
PART C
1
Statistical Description of Data
Collection, Classification, scrutiny and representation of data, frequency, frequency distribution, cumulative frequency, graphical representation of frequency distribution
45% - 50% (18 - 20 questions)
2
Measures of Central tendency and Dispersion
Mean, Median, Mode, Quartiles, deciles and percentiles, GM & HM, weighted average, Range, quartile deviation, Mean deviation and standard deviation
3
Probability
Types of events, mutually exclusive events, Classical definition, Statistical definition, Addition theorem, Conditional and compound probability, mathematical expectation
25% - 30% (10 to 12 questions)
4
Theoretical Distributions
Binomial, Poisson and Normal Distribution
5
Correlation and Regression
Bi-variate data, scatter diagram, Karl Pearson's coefficient, Rank Correlation, Concurrent deviation, properties
10% - 15% (4 to 6 questions)
6
Index Numbers
Definition, types of index numbers, Test of Adequacy, application
10% - 15% (4 to 6 questions)
Paper 4: Business Economics & Business and Commercial Knowledge (BCK)

CA Foundation Paper 4 is divided into two parts.

Part A : Business Economics (60 Marks)

Part B: Business & Commercial Knowledge (40 Marks)

Paper 4 of CA Foundation is one where you can score the highest. Compared to the other three papers, students usually find this paper relatively easy. If you want to score above 250 in the CA Foundation examination (all papers combined), it is important that you aim to score at least 80 in this paper. At Competition Forum we ensure that you get the right tools (mind maps, short-notes, charts, etc.) to optimise your score. One of the things that you need to understand is that the key to scoring 80+ in paper 4 lies in maximising your score in the BCK section of the paper. For that you need in-depth understanding of how questions will come in this section. 

Key points:

Number of questionsPart A : 60 Part B: 40 
Number of Questions to attemptYou can attempt all 100 questions
Total Marks100
Type of QuestionsObjective (MCQs)
Negative Marking-0.25 for wrong answers.
Duration2 hours

CA FOUNDATION BUSINESS ECONOMICS & BCK SYLLABUS 2022

S.No Topic Sub-Topic Weightage
PART A
1
Nature & Scope of Business Economics
Introduction to Business Economics
15%-20%
Basic Problems of an Economy & Role of Price Mechanism
2
Theory of Demand and Supply
Law of Demand and Elasticity of Demand
35%-40%
Theory of Consumer Behaviour
Supply
3
Theory of Production and Cost
Theory of Production
Theory of Cost
4
Price Determination in Different Markets
Meaning and Types of Markets
25% - 30%
Determination of Prices
Price Output Determination under Different Market Forms
5
Business Cycles
Meaning, phases, Features and causes
15% - 20%
PART B
1
Business and Commercial Knowledge – An Introduction
Nature of Business, objective of business, economic & non-economic objectives, forms of business organizations
15% - 18%
2
Business Environment
Micro & Macro Environment
15%-18%
3
Business Organizations
Overview of selected Indian Ornganizations
15%-20%
4
Government Policies for Business Growth
Policies related to Liberalisation, Privatisation & FDI
15%- 18%
5
Organizations Facilitating Business
Indian regulatory bodies (RBI, SEBI, etc.); Indian development banks (NABARD)
15%- 18%
6
Common Business Terminologies
Finance, stock & capital market terminologies, marketing & banking terminologies, etc.
15%- 18%