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.

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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 questions 6 (each question has 2/3 sub-questions)
Number of Questions to attempt 5 (Question 1 compulsory)
Total Marks 100 (each question of 20 marks)
Type of Questions Subjective
Negative Marking No negative Marks
Duration 3 hours


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 Marks 100
Type of Questions Subjective
Negative Marking No negative Marks
Duration 3 hours


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%


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 questions Part A : 40 Part B: 20 Part C: 40
Number of Questions to attempt You can attempt all 100 questions
Total Marks 100
Type of Questions Objective (MCQs)
Negative Marking -0.25 for wrong answers.
Duration 2 hours

CA FOUNDATION BUSINESS Mathematics, Logical Reasoning & Statistics SYLLABUS 2022

S.No Topic Sub-Topic Weightage
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
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)
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 questions Part A : 60 Part B: 40 
Number of Questions to attempt You can attempt all 100 questions
Total Marks 100
Type of Questions Objective (MCQs)
Negative Marking -0.25 for wrong answers.
Duration 2 hours


S.No Topic Sub-Topic Weightage
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
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%
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%