CA Foundation exam pattern 2024 is set by the Institute Of Chartered Accountants Of India (ICAI). CA Foundation paper pattern includes four subjects. The CA exam pattern for the first two subjects differs from the last two. The CA foundation paper includes Principles and Practice of Accounting, Business Laws & Business Correspondence and Reporting, Business Mathematics, Logical Reasoning & Statistics and Business Economics & Business and Commercial Knowledge.
The CA Foundation accounts paper is around 3 hours. The CA Foundation maths papers will be around 2 hours. Per the CA Foundation 2024 marking scheme, there is no negative marking in Papers 1 and 2. However, Papers 3 and 4 will have a negative marking of 0.25 as per the CA paper pattern 2024. The passing marks are 40% in each subject and 50% in the overall score.
Table of Contents
- CA Foundation 2024 Exam Pattern Highlights
- CA Foundation Marking Scheme 2024
- CA Foundation Marks Weightage 2024
- CA Foundation Study Material Links
CA Foundation 2024 Exam Pattern Highlights
Candidates are advised to go through the CA exam pattern thoroughly. In addition, they must understand the CA Foundation syllabus 2024. Applicants can understand the CA Foundation paper and its pattern by knowing the key highlights. Some of the key highlights related to the CA Foundation exam pattern 2024 are tabulated below.
| Highlights | Particulars |
| Exam Name | Chartered Accountant Foundation (CA Foundation) |
| Conducting Body | Institute Of Chartered Accountant Of India (ICAI) |
| Official Website | icai.org |
| Level of Exam | National Level |
| Frequency | Twice (May or Jun, Nov or Dec) |
| Medium | English/Hindi |
| Mode Of Exam | Offline |
| Mode of Registration | Online |
| Number of Papers | 4 |
| Paper Names | Principles and Practice of Accounting (Paper 1) |
| Business Laws & Business Correspondence and Reporting (Paper 2) | |
| Business Mathematics, Logical Reasoning & Statistics (Paper 3) | |
| Business Economics & Business and Commercial Knowledge (Paper 4) | |
| Exam Duration | Paper 1 & 2 - 3 Hours |
| Paper 3 & 4 - 2 Hours | |
| Marks for Each Paper | 100 |
| Total Exam Marks | 400 |
| Question Type | Paper 1 and 2 - Subjective |
| Paper 3 and 4 - Objective | |
| Negative marks | -0.25 for every wrong answer (Only for Paper 3 and 4) |
| Difficulty level | Moderate |
CA Foundation Marking Scheme 2024
The marking scheme is an essential component of the CA exam pattern. Papers 1 & 2 are subjective, whereas 3 & 4 are objective. Provided below is the marks distribution as per the CA Foundation exam pattern.
| Papers | Marks | |
|
Principles and Practice of Accounting |
100 marks | |
|
Business Laws & Business Correspondence and Reporting |
Section A: Business Laws: 60 marks Section B: Business Correspondence and Reporting: 40 marks |
|
|
Business Mathematics, Logical Reasoning & Statistics |
Part A: Business Mathematics: 40 marks Part B: Logical Reasoning: 20 marks Part C: Statistics: 40 marks |
|
|
Business Economics & Business and Commercial Knowledge |
Part A: Business Economics: 60 marks Part B: Business and Commercial Knowledge: 40 marks |
|
| CA Foundation Total Marks | 400 marks | |
CA Foundation Marking Scheme:
The CA Foundation marking scheme is provided below for the candidates.
| CA Foundation Marking Scheme | Particulars |
| For Correct Answer (for all Papers) | 1 Mark For Each Correct Answer |
| Negative Marking For Paper 1 and 2 | No Negative Marking |
| Negative Marking For Paper 3 and 4 | 0.25 Negative Marking for Each Marking |
CA Foundation Marks Weightage 2024
The tables below provide candidates with the marks weightage assigned to the main topics of each paper for CA Foundation 2024.
Paper 1: Principles and Practice of Accounting
The CA Foundation accounts chapter wise weightage is provided below for the candidates.
| Chapter Number | Name of the Chapter | Marks Weightage |
| 1 | Theoretical Framework | 5 % - 10 % |
| 2 | Accounting Process, Bank Reconciliation Statement, Inventories, Concept and Accounting of Depreciation | 20 % - 25 % |
| 3 | Accounting for Special Transactions | 15 % - 20 % |
| 4 | Final Accounts of Sole Proprietors, Partnership Accounts, Financial Statements of Non-Profit Organisations | 25 % - 30 % |
| 5 | Introduction to Company Accounts | 10 % - 15 % |
| 6 | Basic Accounting Ratios (Probability, Solvency, Liquidity and Turnover) | 10 % - 15 % |
Paper 2: Business Laws & Business Correspondence and Recording
The CA Foundation Law chapter-wise weightage is divided into two sections. The CA Foundation Law chapter-wise weightage for both sections is provided below for the candidates.
Section A: Business Laws
| Chapter Number | Name of the Chapter | Marks Weightage |
| 1 | The Indian Contract Act, 1872 | 25 % - 30 % |
| 2 | The Sale of Goods Act, 1930 | 20 % - 25 % |
| 3 | The Indian Partnership Act, 1932 | 20 % - 25 % |
| 4 | The Limited Liability Partnership Act, 2008 | 5 % - 10 % |
| 5 | The Companies Act, 2013 | 15 % - 20 % |
Section B: Business Correspondence and Recording
| Chapter Number | Name of the Chapter | Marks Weightage |
| 6 | Communication | 10 % - 15 % |
| 7 | Sentence Types and Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes, Phrasal verbs, Collocations and Idioms | 20 % - 30 % |
| 8 | Comprehension Passages and Note-Making | 20 % - 30 % |
| 9 | Developing Writing Skills | 35 % - 40 % |
Paper 3: Business Mathematics, Logical Reasoning & Statistics
There are three sections under the CA Foundation maths chapter wise weightage division. The CA Foundation maths chapter wise weightage is provided below for the candidates.
Section A: Business Mathematics
| Chapter Number | Chapter Name | Marks Weightage |
| 1 | Ratio and Proportion, Indices and Logarithms, Equations and Matrices, Linear Inequalities: Linear Inequalities in one variable and the solution space and optimal solution | 20%-30% |
| 2 | Time Value of Money | 30%-40% |
| 3 | Permutations and Combinations, Sequence and Series, Sets, Relations and Functions, Basic applications of Differential and Integral calculus | 30%-50% |
Section B: Logical Reasoning
| Chapter Number | Chapter Name | Marks Weightage |
| 4 | Number series coding and decoding, The odd man out, Direction Tests, Seating Arrangements | 60 % - 70 % |
| 5 | Blood Relations and Syllogism | 30 % - 40 % |
Section C: Statistics
| Chapter Number | Chapter Name | Marks Weightage |
| 7 | 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: Mean Median, Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Coefficient of Variation, Coefficient of Quartile Deviation | 45 % - 50 % |
| 8 | Probability: Independent and dependent events; mutually exclusive events, 25% Total and Compound Probability, Bayes’ theorem, and Mathematical ExpectationTheoretical Distribution: Binomial Distribution, Poisson distribution, and Normal Distribution - basic applications. | 25 % - 30 % |
| 9 | Correlation and Regression: Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank, Correlation, Regression lines, Regression equations, Regression coefficients | 10 % - 15 % |
| 10 | Index Numbers and Time series | 10 % - 15 % |
Paper 4: Business Economics & Business and Commercial Knowledge
The CA Foundation chapter wise weightage for the Business Economics & Business and Commercial Knowledge paper is provided below for the candidates.
Section A: Business Economics
| Chapter Number | Chapter Name | Marks Weightage |
| 1 | Introduction to Business Economics | 15 % - 20 % |
| 2 | Theory of Demand and SupplyTheory of Production and Cost | 35 % - 40 % |
| 3 | Price Determination in Different Markets | 25 % - 30 % |
| 4 | Business Cycles | 15 % - 20 % |
Section B: Business and Commercial Knowledge
| Chapter Number | Chapter Name | Marks Weightage |
| 6 | Introduction to Business | 15 % - 18 % |
| 7 | Business Environment | 15 % - 18 % |
| 8 | Business Organizations | 15 % - 18 % |
| 9 | Government Policies for Business Growth | 15 % - 18 % |
| 10 | Organizations Facilitating Business | 15 % - 18 % |
| 11 | Common Business Terminologies | 15 % - 18 % |
CA Foundation Study Material Links
Candidates can download the study material for all the subjects of the CA Foundation from the links provided below.
| Subject Name | Official Study Material Link |
| Principles and Practice of Accounting | Link |
| Business Laws & Business Correspondence and Reporting | Link |
| Business Mathematics, Logical Reasoning & Statistics | Link |
| Business Economics & Business and Commercial Knowledge | Link |
