The CA Foundation Exam Pattern 2021 is important to read for every student who wishes to appear for it. The CA Foundation Exam 2021 or Chartered Accountant Foundation Exam 2021 will be conducted by the Institute of Chartered Accountants of India or ICAI for enrolment in the Intermediate Course of the Chartered Accountancy Course.
The Examination is for the class 12th or its equivalent appearing/pass students to join the Chartered Accountancy course and become a Chartered Accountant or CA. The CA Foundation Exam is conducted twice every year by the Institute of Chartered Accountants of India or ICAI.
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The CA Foundation Exam Pattern 2021 gives a clear idea to the student about the type of questions, exam duration exam language, and various other important details about the examination.
The CA Foundation Exam Pattern 2021 also helps in the planning of preparation for the examination and successfully clearing the same.
The CA Foundation Exam Pattern 2021 details are as follows:
Particulars |
Detail |
|
Mode of Examination |
Pen and Paper Based |
|
Duration of Exam |
Paper 1 and Paper 2 (3 hours) Paper 3 and Paper 4 (2 hours) |
|
Name of Papers |
Paper 1 |
Principles and Practice of Accounting |
Paper 2 |
Business Laws & Business Correspondence and Reporting |
|
Paper 3 |
Business Mathematics, Logical Reasoning, and Statistics |
|
Paper 4 |
Business Economics & Business and Commercial Knowledge |
|
Type of Questions |
Paper 1 and Paper 2: Subjective type Paper 3 and Paper 4: Objective type |
|
Total Marks |
100 marks (per paper) |
|
Negative Marking |
0.25 will be deducted for every wrong answer (Only for Paper 3 and Paper 4) |
|
Language of Paper |
English and Hindi |
CA Foundation Exam Pattern 2021: Subject Wise Weightage
Paper 1: Principles and Practice of Accounting (100 marks)
Sections |
Topics |
Weightage |
I |
Theoretical Framework |
5%-10% |
II |
Accounting Process |
25%-30% |
Bank Reconciliation Statement |
||
Inventories |
||
Concept and Accounting of Depreciation |
||
III |
Accounting for Special Transactions |
15%-20% |
IV |
Final Accounts of Sole Proprietors |
30%-40% |
Partnership Accounts |
||
Financial Statements of Not-for-Profit Organisations |
||
V |
Introduction to Company Accounts |
10%-15% |
Paper 2: Business Laws and Business Correspondence and Reporting (100 marks)
Section A: Business Laws (60 marks) |
||
Sections |
Topics |
Weightage |
I |
The Indian Contract Act, 1872 |
25%-35% |
II |
The Sale of Goods Act, 1930 |
20%-25% |
III |
The Indian Partnership Act, 1932 |
20%-25% |
IV |
The Limited Liability Partnership Act, 2008 |
5%-10% |
V |
The Companies Act, 2013 |
15%-20% |
Section B: Business Correspondence and Reporting (40 Marks) |
||
Sections |
Topics |
Weightage |
I |
Communication |
10%-15% |
II |
Sentence Types and Vocabulary |
20%-30% |
Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes, Phrasal verbs, Collocations and Idioms. |
||
III |
Comprehension Passages and Note-Making |
20%-30% |
IV |
Developing Writing Skills |
35%-40% |
Paper 3: Business Mathematics, Logical Reasoning and Statistics (100 marks)
Part A- Business Mathematics (40 Marks) |
||
Sections |
Topics |
Weightage |
I |
Ratio and Proportion, Indices and Logarithms |
20%-30% |
Equations and Matrices |
||
Linear Inequalities: Linear Inequalities in one variable and the solution space and optimal Solution
|
||
II |
Time Value of Money |
30%-40% |
III |
Permutations and Combinations |
30%-50% |
Sequence and Series |
||
Sets, Relations and Functions |
||
Basic applications of Differential and Integral calculus (Excluding the Trigonometric applications) Applications of Marginal Cost and Marginal Revenue etc. |
||
Part B- Logical Reasoning (20 Marks) |
||
Sections |
Topics |
Weightage |
I |
Number series coding and Decoding and the odd man out |
60%-70% |
Direction Tests |
||
Seating Arrangements |
||
II |
Blood Relations |
30%-40% |
Syllogism |
||
Part C- Statistics (40 Marks) |
||
Sections |
Topics |
Weightage |
I |
Statistical Representation of Data, Diagrammatic representation of data, Frequency distribution, Graphical representation of Frequency Distribution –Histogram, Frequency, Polygon, Ogive, Pie-chart |
45%-50% |
Measures of Central Tendency and Dispersion: Mean Median, Mode, Mean Deviation, Quartiles, and Quartile Deviation, Standard Deviation, Coefficient of Variation, Coefficient of Quartile Deviation |
||
II |
Probability: Independent and dependent events; mutually exclusive events. Total and Compound Probability; Bayes’ theorem; and Mathematical Expectation |
25%-30% |
Theoretical Distribution: Binomial Distribution, Poisson distribution–basic application, and Normal Distribution – basic applications. |
||
III |
Correlation and Regression: Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank, Correlation, Regression lines, Regression equations, Regression coefficients |
10%-15% |
IV |
Index Numbers and Time series |
10%-15% |
Paper 4: Business Economics and Business and Commercial Knowledge
Part 4A- Business Economics (60 Marks) |
||
Sections |
Topics |
Weightage |
I |
Introduction to Business Economics |
15%-20% |
II |
Theory of Demand and Supply |
35%-40% |
Theory of Production and Cost |
||
III |
Price Determination in Different Markets |
25%-30% |
IV |
Business Cycles |
15%-20% |
Part 4B- Business & Commercial Knowledge (40 Marks) |
||
Sections |
Topics |
Weightage |
I |
Introduction to Business |
15%-18% |
II |
Business Environment |
15%-18% |
III |
Business Organizations |
15%-20% |
IV |
Government Policies for Business Growth |
15%-18% |
V |
Organizations Facilitating Business |
15%-18% |
VI |
Common Business Terminologies |
15%-18% |
|
|
|
CA Foundation Exam Pattern 2021: Skill-Wise Weightage
Sections |
Topics |
Level I |
Level II |
Comprehension and Knowledge |
Application |
||
1 |
Principles and Practice of Accounting |
5%-20% |
80%-95% |
2A |
Business Laws |
50%-65% |
35%-50% |
2B |
Business Correspondence and Reporting |
100% |
|
3 |
Business Mathematics, Logical Reasoning and Statistics |
|
100% |
4I |
Business Economics |
40%-50% |
50%-60% |
4II |
Business and Commercial Knowledge |
100% |
|
Ojasvi Gupta has worked for the Indian Express and Enactus DSC as a writer. Currently pursuing BCom Hons from Delhi University, she loves to spend her free time listening to music, reading, or playing with her dog. With her strong inclination towards writing, she serves as an author for Educere India.