Commerce & Accounts

CA Foundation Preparation

Chartered Accountant Foundation

Entry level exam for CA course.

Practise 73+ topics across 7 subjects, attempt full-length mock tests, and revise with previous year questions — all mapped to the CA Foundation syllabus.

Mock testsPrevious year questionsStudy guideFlashcards

Subjects & Topics

Paper 1: Principles & Practice of Accounting

  • Accounting Principles & Concepts (GAAP, Conventions, Accounting Standards)
  • Double Entry System & Accounting Equation
  • Journal Entries & Subsidiary Books
  • Ledger & Trial Balance
  • Bank Reconciliation Statement
  • Bills of Exchange & Promissory Notes
  • Rectification of Errors
  • Capital & Revenue Transactions
  • Depreciation Accounting (Methods, Journal Entries)
  • Goods & Services Tax (GST) - Basics, Input Tax Credit, Returns
  • Accounts from Incomplete Records (Single Entry System)
  • Partnership Accounts (Admission, Retirement, Death of Partner, Dissolution)
  • +6 more

Paper 2: Business Laws & Business Correspondence

  • Indian Contract Act 1872 - Nature of Contract (Offer, Acceptance, Consideration)
  • Indian Contract Act 1872 - Performance & Discharge (Breach of Contract, Remedies)
  • Indian Contract Act 1872 - Special Contracts (Indemnity, Guarantee, Bailment, Pledge, Agency)
  • Sale of Goods Act 1930 (Contract of Sale, Conditions & Warranties, Transfer of Property, Unpaid Seller)
  • Partnership Act 1932 (Nature, Types, Rights & Duties, Dissolution)
  • Limited Liability Partnership (LLP) Act 2008 (Formation, Registration, Benefits)
  • Companies Act 2013 - Basics (Incorporation, Types of Companies, MOA, AOA)
  • Business Communication - Principles & Process
  • Letter Writing (Business Letters, Applications, Complaint, Inquiry)
  • Report Writing (Business Reports, Meeting Minutes)
  • Précis Writing
  • Drafting of Agenda & Minutes of Meetings

Paper 3A: Business Mathematics

  • Ratio, Proportion & Variation
  • Indices & Logarithms
  • Equations (Linear, Quadratic, Cubic)
  • Matrices & Determinants
  • Arithmetic & Geometric Progression
  • Permutation & Combination
  • Sets, Relations & Functions

Paper 3B: Logical Reasoning

  • Number Series & Pattern Recognition
  • Coding-Decoding
  • Odd Man Out
  • Direction Sense & Distance
  • Blood Relations
  • Syllogism & Logical Deduction
  • Seating Arrangement (Linear, Circular)
  • Analytical Reasoning & Puzzles (Statements, Conclusions)

Paper 3C: Statistics

  • Statistical Description of Data (Collection, Organization, Presentation)
  • Measures of Central Tendency (Mean, Median, Mode)
  • Measures of Dispersion (Range, Variance, Standard Deviation, Coefficient of Variation)
  • Correlation & Regression Analysis
  • Probability Theory (Basic Concepts, Theorems, Conditional Probability)
  • Probability Distributions (Binomial, Poisson, Normal)
  • Index Numbers (Price Index, Quantity Index, Cost of Living Index)
  • Time Series Analysis (Trend, Seasonal Variations)
  • Sampling Theory (Types of Sampling, Sampling Distributions)
  • Statistical Graphs & Diagrams (Bar, Pie, Histogram, Frequency Polygon)

Paper 4A: Business Economics

  • Introduction to Microeconomics (Scope, Methods, Basic Problems)
  • Theory of Demand & Supply (Laws, Determinants)
  • Elasticity of Demand & Supply (Price, Income, Cross Elasticity)
  • Consumer Equilibrium Theory (Utility Analysis, Indifference Curve)
  • Theory of Production & Cost (Production Function, Isoquants, Cost Curves)
  • Price Determination in Different Markets (Perfect Competition, Monopoly, Monopolistic Competition, Oligopoly)
  • National Income Accounting (Concepts, Methods of Measurement)
  • Money & Banking (Functions of Money, Commercial Banks, Central Bank, Monetary Policy)
  • Fiscal Policy (Public Revenue, Public Expenditure, Budget, Taxation)
  • Business Cycles (Phases, Causes, Effects)

Paper 4B: Business & Commercial Knowledge

  • Business Environment (Economic, Social, Political, Technological, Legal)
  • Indian Economy - Overview (Structure, Planning, Five-Year Plans, Economic Sectors)
  • Economic Reforms in India (Liberalization, Privatization, Globalization)
  • Indian Financial System (Banking System, NBFC, Capital Market, SEBI)
  • Stock Exchange & Capital Market (BSE, NSE, Primary & Secondary Market)
  • Current Business Affairs (Last 6 months - Major business events, deals, IPOs)
  • Corporate Governance & CSR (Principles, Importance, CSR Activities)
  • Digital India & Fintech (UPI, Digital Payments, Blockchain, Cryptocurrency basics)

Frequently asked questions about CA Foundation

How can I prepare for CA Foundation?
Practise topic-wise questions across 7 subjects, attempt full-length mock tests and revise using previous year questions. Scoreyo offers all of these mapped to the CA Foundation syllabus.
Which subjects are covered in CA Foundation?
CA Foundation covers Paper 1: Principles & Practice of Accounting, Paper 2: Business Laws & Business Correspondence, Paper 3A: Business Mathematics, Paper 3B: Logical Reasoning, Paper 3C: Statistics, Paper 4A: Business Economics, Paper 4B: Business & Commercial Knowledge.
Are previous year questions available for CA Foundation?
Yes. Scoreyo provides previous year questions and mock tests for CA Foundation to help you practise the real exam pattern.

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