Check the Updated CA Foundation Exam Pattern

Aspirants who are thinking about giving the CA Foundation exams for the year 2021 must be familiar with the CA Foundation exam pattern. Exam pattern is a very basic and essential thing that a student should be aware of. It includes everything from types of questions, mode of examination, weightage for different topics to marking scheme, etc.

All the details about the CA Foundation exams and the paper patterns are given below. Students are advised to go through the CA Foundation paper pattern in depth so as to get an idea of the examinations and prepare for it accordingly. CA Foundation exams are going to be held in May and November of every year and the registration ends on 1st of January and July, so students have to register approximately 4 before the examination. 

CA Foundation Exam Pattern Particulars:

ParticularsCA Foundation 2020
Conducting BodyInstitute Of Chartered Accountant Of India (ICAI)
Level of ExamNational Level
FrequencyTwice a Year (May and November)
Mode of RegistrationOnline
Mode Of ExamPaper Pen mode
Duration3 hours for each subjective paper
2 hours for each objective paper
Number of Papers4
Negative marks Just for Paper 3 and 4 (0.25) i.e is 1/4th of marks for the wrong answer
EligibilityPassed 12th Grade or Appeared for in Current Year
ExemptionsGraduates or candidates with similar qualifications.
Difficulty levelModerate

CA Foundation Syllabus, Weightage, and Marking Scheme:

For passing the CA Foundation level 1, students are required to go through their syllabus thoroughly. Details given below will provide you with a complete update of the CA Foundation syllabus of all four subjects. Before appearing for the exam candidates are advised to go through the syllabus and marking scheme meticulously so that you can manage your time accordingly.

There is a negative marking scheme in the Exams for objective type questions for every wrong answer ¼ th of the marks will be deducted. Students must score a minimum aggregate of 50% in all the papers and at least 40% of marks in each paper to pass the CA foundation exams. This will help you to prepare your study plan and subsequently, you can put your efforts into it. Every subject of CA Foundation carries a different weightage whether it is Accounts Paper Pattern or Law.

PapersSubjectMarks Distribution
Paper 1Principles And Practice Of Accounting(100 Marks)
Paper 2Business Laws And Business Correspondence
Section A: Business Laws(60 Marks)
Section B: Business Correspondence And Reporting(40 Marks)
Paper 3Business Mathematics, Logical Reasoning, And Statistics
Section A: Business Mathematics(40 Marks)
Section B: Logical Reasoning(20 Marks)
Section C: Statistics(40 Marks)
Paper 4Business Economics And Business & Commercial Knowledge
Section A: Business Economics(60 Marks)
Section B: Business and Commercial Knowledge(40 Marks)

Total marks for CA Foundations marks are 400. Students must work to score at least 50% marks in aggregate to pass the first level of CA. Check the CA foundation exam pattern, syllabus, and section-wise Weightage below.


First Paper is the Principles and Practices of Accounting in CA Foundation. It comprises of basic accounting which candidates have studied in the 11th and 12th commerce stream, which is the Basic Concept of Accounting and Financial Statements.

Content AreaMarks Weightage and Distribution
1. Theoretical Framework5%-10%
2. Accounting Process25%-30%
3. Bank Reconciliation Statement
4. Inventories
5. Concept and Accounting of Depreciation
6. Accounting for Special Transactions15%-20%
7. Final Accounts of Sole Proprietors30%-40%
8. Partnership Accounts
9. Financial Statements of Not-for-Profit Organizations
10. Introduction to Company Accounts10%-15%


This being  the second paper of Foundation divided into Two Sections


Content AreaMarks Weightage and Distribution
1. The Indian Contract Act, 187225%-30%
2. The Sale of Goods Act, 193020%-25%
3. The Indian Partnership Act, 193220%-25%
4. The Limited Liability Partnership Act, 20085%-10%
5. The Companies Act, 201315%-20%


Content AreaMarks Weightage and Distribution
Part I: Communication
1. Communication
Part II: Sentence Types and Word Power
2. Sentence Types (Direct-Indirect, Active -Passive Speech)
3. Vocabulary Root Words. Synonyms, Antonyms, Prefixes, Suffixes. Phrasal verbs, Collocations and Idioms.
Part III: Comprehension Passages and Note Making
4. Comprehension Passages
5. Note Making 
Part IV: Developing Writing Skills
6. Introduction to Basic Writing
7. Précis Writing
8. Article Writing
9. Report Writing
10. Writing Formal Letters
11. Writing Formal Mails
12. Resume Writing
13. Meetings 


The paper helps with the Basics of Maths and Statistics and their use in business, Economics and Finance and also develop reasonable opinion to solve problems.

Part – A. Business Mathematics (40 Marks)

Content AreaMarks Weightage and Distribution
1. Ratio and Proportion, Indices and Logarithms20%-30%
2. Equations and Matrices
3. Linear Inequalities with Objective Functions. Optimization w.r.t. objective function. 
4. Time value of Money30%-40%
5. Permutations and Combinations30%-50%
6. Sequence and Series
7. Sets, Relations and Functions
8. Basic applications of Differential and Integral calculus

Part – B: Logical Reasoning (20 Marks)

Content AreaMarks Weightage and Distribution
1. Number series. Coding and Decoding and the odd man out.60%-70%
2. Direction Tests 
3. Seating Arrangements
4. Blood Relations30%-40%
5. Syllogism

Part – C: Statistics (40 Marks)

Content AreaMarks Weightage and Distribution
1. Statistical description of Data45%-50%
2. Measures of Central tendency and Dispersion
3. Probability25%-30%
4. Theoretical Distributions
5. Correlation and Regression10%-15%
6. Index Numbers and Time Series10%-15%

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