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re you looking for the CA Foundation syllabus? Then you have landed on the correct
A
page. From the given page students can download CA Foundation syllabus in pdf format.
You can also download CA Foundation Study Material applicable for Nov 2018 from the
given link.
The Chartered Accountancy institute has introduced a drastic change in the CA Curriculum.
The new CA CPT Course by replacing CPT (Common Proficiency Course) with CA
Foundation Course. Students registered with the old syllabus and looking forCPT study
material follow the above link.
The main motto behind introducing CA Foundation is to make the entry-level difficult than
earlier. ICAI is taking a new initiative to create more efficient Chartered Accountants by
implementing CA Foundation in place of CPT.
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CA Foundation is an entry-level test designed to get entry into the Chartered Accountancy
Course. The student can get register in CA Foundation course after appearing in the
12th examination and can appear in this exam after passing the 12th examination.
CA Foundation exams conduct twice in a year MAY/NOV same as other levels Intermediate
and Final. However, CPT exams are conducting in July/Dec. Before appearing in the exam
you must complete the four months study period. For appearing in November 2018, you
need to register yourself on or before 30th June 2018.
We can understand this in a better way through the mode and format given below:-
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CA Foundation Syllabus
We are providing you complete CA Foundation syllabus under separate heads for ease of
your understanding. This CA Foundation new syllabus is applicable for November 2018
Exams and onwards.
(100 Marks)
the basic understanding of Accounting what students have gone through in 11th and 12th
standard.
The understanding of basic concepts and application of the same in preparing Financial
statements at the initial level.
Topics Covered
1. Theoretical Framework
2. Accounting Concepts, Principles, and Conventions.
3. Accounting Terminology- Glossary
4. Capital and Revenue Expenditure, Capital and Revenue Receipts, contingent
assets and contingent liabilities.
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5. Accounting Policies
6. Accounting as a Measurement Discipline- Valuation Principles and Accounting
Estimates.
7. Accounting Standards- Concepts and objectives.
8. Indian Accounting Standards(IND AS) – Concepts and Objectives (Just an
Overview)
Accounting Process
1. Books of Accounts
2. Preparation of Trial Balance
3. Rectification of Errors
Inventories
Calculation of cost, Net Realisable Value, and its disclosure in the Financial Statements.
Methods of Depreciation, Its computation, treatment and relevant disclosure in the Financial
Statements.
1. Bill of Exchange and Promissory Notes : Meaning and its treatment in the
Accounts
2. Sale of Goods on approval or return basis : Meaning and its accounting
treatment.
3. Consignments : Meaning of consignment transactions, the difference
between sale and consignment, the accounting treatment of such transactions
and events in the books of consignor and consignee.
4. Joint Venture for Non – Corporate Entities : Meaning and features,
Distinction between a joint venture and partnership and Methods of
maintaining Joint Venture Accounts.
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Partnership Accounts –
The Significance of Receipt and Payment Account, Income and Expenditure Account and
Balance Sheet, Difference between Profit and Loss Account and Income and Expenditure
Account. Preparation of Receipt and Payment Account, Income and Expenditure Account
and Balance Sheet.
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Basic Understanding of the General Laws which are required to comply with the attestation
work and preparation of Financial Statements.
Contents
Indian Contract Act, 1872 – An overview of Sections 1 to 75 covering the general nature
of contract, consideration, other essential elements of a valid contract, performance of
contract, breach of contract, Contingent and Quasi Contract.
The Sales of Goods Act,1930 – Formation of the contract of sale, Conditions, and
Warranties, Transfer of ownership and delivery of goods, Unpaid seller and his rights.
The Indian Partnership Act, 1932 – General Nature of Partnership, Rights and duties of
partners, Reconstitution of firms, Registration and dissolution of a firm.
The Limited Liability Partnership Act, 2008 – Introduction- covering nature and scope,
Essential features, Characteristics of LLP, Incorporation and Differences with other forms of
organizations.
The Companies Act, 2013 – Essential features of company, corporate veil theory, Classes
of companies, types of share capital, Incorporation of company, Memorandum of
Association, Articles of Association, Doctrine of Indoor Management
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Contents
● PART – I
● Communication
1. Types
2. Directions
3. Network
4. Process
5. Problems
6. Barriers
7. Types of Communications
1. Interpersonal Skills
2. Listening Skills
3. Emotional Intelligence
8. Exercises with Answers
● PART -II Sentence Type and Word Power
● Sentence Types (Direct-Indirect , Active-Passive Speech)
1. Sentence: Definition
2. Classification of sentence based on connotation
1. Assertive sentences
2. Interrogative sentences
3. Imperative sentences
4. Exclamatory sentences
5. Optative sentences
3. Sentence Structure
1. Subject and Predicate
2. Verb (Auxiliary, Finite)
3. Object (Direct , Indirect)
4. Complement
5. Adjunct or Adverbial
6. Clause Structure
7. Types of Clauses
1. Independent clauses
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2. Dependent clauses
3. Relative or noun clauses
4. Types of sentences
1. Simple sentence
2. Compound sentence
3. Complex sentence
4. Compound-complex sentence
5. Direct-Indirect Speech
1. Introduction
2. Procedure for converting Direct speech into
Indirect speech
1. Rules for converting Direct speech
into Indirect speech
2. Change in pronouns
3. Change in tenses
4. Change in modals
5. Changes for Imperative sentences
6. Changes for Exclamatory sentences
7. Changes for Interrogative sentences
8. Punctuation in Direct speech
3. Rules for converting Indirect speech into Direct
speech
6. Active Passive Voice: Introduction
1. Usage: Active Vs passive voice
2. Reasons for using Passive voice
3. Changing Passive voice to Active voice
4. Changing Active voice to Passive voice
5. Suggestions for using Active and Passive voice
7. Verbs Voice: Active or passive
8. Exercises with Answers
● Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes), Phrasal
verbs, Collocations & Idioms
1. Introduction
2. Significance of improving vocabulary
3. How to improve vocabulary
4. Root words
5. Synonyms and Antonyms
6. Words formed by using Prefixes
7. Words formed by using Suffixes
8. Phrasal verbs
9. Collocations
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10. Idioms
11. Exercises with Answers
● Part III: Comprehension Passages and Note-Making
● Comprehension Passages
1. Introduction to Comprehension Passages
2. Points to ponder
3. Sample Passages with answers
4. Exercises with Answers
● Note Making
1. Introduction to Note Making
2. Significance of Note Making
3. Detailed Format Heading(Title)
1. Sub-heading
2. Indentation
3. Points
4. Use of abbreviations
5. Summary
6. Content
7. Expression
4. iv. Steps to Comprehend and summarize text
5. v. Helpful Hints
6. vi. Sample Passages with Notes
7. vii. Exercises with Answers
● Part IV: Developing Writing Skills
● Introduction to Basic Writing
1. Introduction
2. Process of writing
3. Styles of Writing
4. Significance of writing skills for students
5. Writing Conventions
6. Characteristics of good writing
7. Do’s and Don’ts of good writing
8. Exercises with Answers Hints
● Précis Writing
1. What is Précis writing?
2. Features of good Précis writing
3. How to write a Précis
4. Do’s and Don’ts of Précis writing
5. Examples(Passages with Précis)
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2. Agenda
3. Drafting minutes
4. Action Taken Report
5. Exercises with Answers Clues.
Objective
1. To develop an understanding of the basic Maths and Statistical tools and their
application in Business, Finance, and Economics.
2. To develop logical reasoning skills and apply the same in simple
problem-solving.
Contents
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Knowledge Syllabus
Objective
Content
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Marks)
Objective
Contents
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● Business Organizations
● Overview of selected Indian and Global Companies.
● Government Policies for Business Growth
● Policies creating conducive business environment such as Liberalization,
Privatization, Foreign Direct Investment.
● Organizations Facilitating Business
1. Indian Regulatory Bodies – RBI, SEBI, CCI, IRDAI
2. Indian Development Banks – IFCI, SIDBI, EXIM Bank, NABARD
● Common Business Terminologies
1. Finance and Stock & Commodity Markets Terminology
2. Marketing Terminology
3. Banking Terminology
4. Other Business Terminology
NOTE Students are expected to read at least one financial newspaper and one
business magazine on a regular basis. They may also watch a business channel to
remain updated about the developments related to the commercial world.
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