CA Foundation Exam Syllabus 2026: Direct PDF Download Link, Detailed Topics

Theoretical Framework

• Meaning and Scope of accounting
• Accounting Concepts, Principles, and Conventions
• Accounting terminology - Glossary
• Capital and revenue expenditure, Capital and revenue receipts, Contingent assets and contingent liabilities
• Accounting Policies
• Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates
• Accounting Standards – Concepts and Objectives
• Indian Accounting Standards – Concepts and Objectives

Accounting Process

• Books of Accounts
• Preparation of Trial Balance
• Rectification of Errors

Bank Reconciliation Statement

• Introduction, reasons, preparation of bank reconciliation statement

Inventories

• Cost of inventory, Net realizable value, Basis, and technique of inventory valuation and record-keeping

Concept and Accounting of Depreciation

• Concepts, Methods of computation and accounting treatment of depreciation, Change in depreciation methods

Accounting for Special Transactions

• Bills of exchange and promissory notes
• Sale of goods on approval or return basis
• Consignments
• Average due Date
• Account Current

Final Accounts of Sole Proprietors

• Elements of financial statements, Closing Adjustment Entries, Trading Account, Profit and Loss Account, and Balance Sheets of Manufacturing and Non-manufacturing entities

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

Financial Statements of Not-for-Profit Organizations

• Significance of Receipt Payment Account
• Income
• Expenditure Account
• 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

Introduction to Company Accounts

• Definition of shares and debentures
• Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares
• Statement of Profit and Loss and Balance Sheet as per Schedule III to the Companies Act, 2013

The 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 Sale 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 the company
• Corporate veil theory
• Classes of companies
• Types of share capital
• Incorporation of the company
• Memorandum of Association
• Articles of Association
• The doctrine of Indoor Management

Communication

• Types
• Directions
• Network
• Process
• Problems
• Barriers
• Types of Communication
• Interpersonal Skills
• Listening Skill
• Emotional Intelligence
• Sample Questions with Answers
• Exercises

Sentence Types (Direct-Indirect, Active -Passive Speech)

(i) Sentence: Definition

(ii)Types of sentences as per connotations

• Assertive sentences
• Interrogative sentences
• Imperative sentences
• Exclamatory sentences
• Optative sentences

(iii) Sentence Structure

• Subject and Predicate
• Verb (Auxiliary, Finite)
• Object (Direct, Indirect)
• Complement
• Adjunct or Adverbial
• Clause Structure
• Types of Clauses - Independent clauses- Dependent clauses- Relative or noun clauses(iv) Types of sentences
• Simple sentence
• Compound sentence
• Complex sentence
• Compound-complex sentence

(v) Direct-Indirect Speech

• Introduction
• Procedure for converting Direct speech into Indirect speech - Rules for converting Direct speech into Indirect speech- Change in pronouns- Change in tenses- Change in modals- Changes for Imperative sentences- Changes for Exclamatory sentences- Changes for Interrogative sentences- Punctuation in Direct speech
• Rules for converting Indirect speech into Direct speech

(vi) Active Passive Voice: Introduction

• Usage: Active vs. passive voice
• Reasons for using Passive voice
• Changing Passive voice to Active voice
• Changing Active voice to Passive voice
• Suggestions for using Active and Passive voice

(vii) Verbs Voice Active or passive

(viii) Exercises

Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes), Phrasal verbs, Collocations, and Idioms

• Introduction
• Significance of improving vocabulary
• How to improve vocabulary
• Root words
• Synonyms and Antonyms
• Words formed by using Prefixes
• Words formed by using Suffixes
• Phrasal verbs
• Collocations
• Idioms
• Exercises

Comprehension Passages

• Introduction to Comprehension Passages
• Points to Ponder
• Sample Passages with answers
• Exercises

Note Making

• Introduction to Note Making
• Significance of Note Making
• Detailed Format Heading(Title)
• Sub-heading-Indentation- Points-Use of abbreviations-Summary-Content-Expression
• Steps to Comprehend and summarize a text
• Helpful Hints
• Sample Passages with Notes
• Exercises

Introduction to Basic Writing

• Introduction
• Process of writing
• Styles of Writing
• Significance of writing skills for students
• Writing Conventions
• Characteristics of good writing
• Do’s and Don’ts of good writing

Précis Writing

• What is Précis writing?
• Features of good Précis writing
• How to write a Précis
• Do’s and Don’ts of Précis writing
• Examples (Passages with Précis)
• Exercises

Article Writing

• What is an Article?
• Essential elements of Article Writing
• Detailed Format
• a) Title b) By- Writer’s Name c) Body- Introduction- Main Idea-Support- Conclusion d)Sample Articles e)Exercises

Report Writing

• What is a Report?
• Essential elements of Report Writing
• Kinds of Reports
• a) Reporting for a Meeting/Assembly b) Reporting for a Newspaper c) Reporting for a Magazine
• Detailed Format for above
• a) Title b) By- Writer’s Name c) Place, Date d) Body- What- When- Where- Who- Howe) Tips and Conventions of Report Writing f) Sample Reports g) Exercises

Writing Formal Letters

• Types of Letters
• a) Circulars b) Complaints c) Memos d) Promotional Content e) Sales f) Recovery/Remittances
• Detailed format for (i) above
• a) Date b) Salutation c) Subject d) Body of the letter- First paragraph- Second paragraph e) Complimentary Closure
• Points to Remember
• Sample Letters
• Exercises

Writing Formal Mails

• How to Write a Formal Mail?
• Writing Effective Emails
• Essential elements of Mails
• a) Subject line b) Formal Greetings c) Target Audience(Reader) d) Clarity and Conciseness e) Formal Closing f) Proofreading g) Feedback
• Tips and Conventions of Mails
• Sample Mails
• Exercises

Resume Writing

• Essential Elements of Resume
• a) Name and contact details b) Objective Summary c) Academic Qualifications and Achievements d) Co-curricular Achievements e) Training Programs attended/completed f) Strengths g) Interests/Hobbies) Declaration
• Signature
• Resume Writing Tips and Conventions
• Sample Resumes
• Exercises

Meetings

• Notice
• Agenda
• Drafting minutes
• Action Taken Report

Ratio and Proportion, Indices and Logarithms

• Ratio and Proportion (Business Applications related to Ratio and Proportion)
• Laws of Indices
• Exponents and Logarithms and Anti Logarithms

Equations and Matrices

• Equations: Simultaneous linear equations up to three variables, Quadratic and Cubic equations in one variable.
• Matrices: Algebra of Matrices, Inverse of a Matrix and determinants, solving system of equations by Cramer’s Rule (involving not more than three variables)

Linear Inequalities with Objective Functions and Optimization w.r.t. Objective function

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Time value of Money

• Simple Interest
• Compound interest
• Depreciation
• Effective Rate of Interest
• Present Value
• Net Present Value
• Future Value
• Perpetuity
• Annuities
• Sinking Funds
• Valuation of Bonds
• Calculating of EMI
• Calculations of Returns:
• a) Nominal Rate of Return b) Effective Rate of Return c) Compound Annual growth rate (CAGR)

Permutations and Combinations

Basic concepts of Permutations and Combinations: Introduction, the Factorial, Permutations, results, Circular Permutations, Permutations with restrictions, Combinations with standard results

Sequence and Series

• Introduction Sequences
• Series
• Arithmetic and Geometric progression
• Relationship between AM and GM
• Sum of n terms of special series

Sets, Relations, and Functions

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Basic applications of Differential and Integral calculus

• (Excluding the trigonometric applications)
• Applications of Marginal Cost and Marginal Revenue etc

Number series, Coding, and Decoding and the odd man out

Blood Relations

Direction Tests

Syllogism

Seating Arrangements

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The statistical description of Data

• Statistical Representation of Data
• Diagrammatic representation of data
• Frequency distribution
• Graphical representation of Frequency Distribution – Histogram, Frequency Polygon, Ogive, Pie-chart

Measures of Central tendency and Dispersion

• Measures of Central Tendency and Dispersion: Mean Median, Mode, Mean Deviation
• Quartiles and Quartile Deviation
• Standard Deviation
• Coefficient of Variation
• Coefficient of Quartile Deviation

Probability

• Probability: Independent and dependent events; mutually exclusive events. Total and Compound Probability and Mathematical Expectation

Theoretical Distributions

• Theoretical Distributions: Binomial Distribution, Poisson distribution – Basic application and Normal Distribution – Basic applications

Correlation and Regression

• Correlation and Regression: Scatter diagram
• Karl Pearson’s Coefficient of Correlation
• Rank Correlation
• Probable Error and Probable limits
• Regression lines
• Regression equations
• Regression coefficients

Index Numbers and Time Series

• Index Numbers: Uses of Index Numbers, Problems involved in the construction of Index Numbers, Methods of construction of Index Numbers
• Time Series Analysis: Components of Time Series and Calculation of Trend by Moving Average Method

• Meaning and scope of Business Economics
• Basic Problems of an Economy and Role of Price Mechanism

• Meaning and determinants of demand, Law of demand and Elasticity of demand -Price, income and cross elasticity
• Theory of consumer’s behavior - Marshallian approach and Indifference curve approach
• Meaning and determinants of supply, Law of supply and Elasticity of supply
• Demand Forecasting

Theory of Production and Cost

• Meaning and Factors of production
• Laws of Production – The Law of Variable proportions and Laws of Returns to Scale, Producer’s equilibrium
• Concepts of Costs- Short-run and long-run costs, Average and marginal costs, Total, fixed and variable costs

Price Determination in Different Markets

• Various forms of markets – Perfect Competition, Monopoly, Monopolistic Competition Oligopoly
• Price determination in these markets

Business Cycles

• Meaning
• Phases
• Features
• Causes behind these Cycles

Business and Commercial Knowledge – An Introduction

• Nature of Business
• Profession and Employment.
• Objectives of Business
• Economic and Non-Economic Activities
• Forms of Business Organizations

Business Environment

• Micro and Macro Environment
• Elements of Micro Environment – Consumers/Customers, Competitors, Organization, Market, suppliers, Intermediaries
• Elements of Macro Environment – Demographic, Economic, Political-legal, Socio-cultural, Technological, Global Environment

Business Organizations

• Overview of selected Indian and Global Companies

Government Policies for Business Growth

• Policies creating a conducive business environment such as Liberalization, Privatization,
• Foreign Direct Investment

Organizations Facilitating Business

• Indian Regulatory Bodies – RBI, SEBI, CCI, IRDAI
• Indian Development Banks – IFCI, SIDBI, EXIM Bank, NABARD

Common Business Terminologies

• Finance and Stock & Commodity Markets Terminology
• Marketing Terminology
• Banking Terminology
• Other Business Terminology