Ca foundation syllabus,icai

CA Foundation Old Scheme Vs New Scheme | CA Foundation Syllabus

The Institute of Chartered Accountants of India has announced new changes in the CA course. ICAI has given a notification about CA’s new syllabus and CA Foundation Syllabus of the New Scheme. In the given notification, ICAI has given detail regarding CA New Course CA Foundation Route, CA New Course Direct Entry Route, Changes in CPT, IPCC, and CA Final schedule and other preparing programs. We are giving CA CPT Old Scheme versus CA Foundation New Scheme Syllabus Changes, subject-wise parts and themes in detail. Get Subject-wise pertinent New Changes and CA Foundation Syllabus New Scheme. See CA Foundation Subject shrewd Syllabus Analysis. The New CA Foundation New Scheme Syllabus is pertinent from November/December 2016

CA CPT Old Scheme Vs CA Foundation New Scheme | CA Foundation Syllabus

Old Scheme New Scheme
CA CPT CA Foundation
200 Marks 400 Marks
Fundamentals of Accounting

(60 Marks)


Principles and Practices of Accounting

(100 Marks)


Mercantile Law (40 Marks)


Mercantile Law (60 Marks = ICA + SOGA + PA = 45 Marks + LLP + Companies Act = 15 Marks) and General English (40 Marks)


General Economics (50 Marks)


Business Economics (60 Marks) and Business and Commercial Knowledge (40 Marks)


Quantitative Aptitude (50 Marks)


Business Mathematics (40 Marks), Logical Reasoning (20 Marks) and Business Statistics (40 Marks)


Changes in CA Foundation Subjects under CA Foundation Syllabus

Paper 1: Principles and Practices of Accounting

Following a few topics have been added

  1. Average due date and account current.
  2. Departmental Accounts.

Paper 2 (Part I): Mercantile Laws

Following a few topics have been added (15 Marks)

  1. The Limited Liability Partnership Act, 2008: Introduction- covering nature and scope, Essential features, characteristics of LLP, Incorporation and differences with other forms of organizations.
  2. The Companies Act, 2013 [section 1 to 22]: Important definitions, Introduction of company & corporate veil theory, Classes of companies, Conversion of company, Incorporation of company, Memorandum of Association, Articles of Association, Alteration of Memorandum and Articles, Doctrine of Indoor Management, Conversion of companies already registered, Promoters, Service of documents.

Paper 2 (Part II): General English

Section A Section B Section C
Comprehension Passages and Note Making Developing Writing Skills Basic English Grammar
  • Comprehension Passages
  • Note Making
  • Article Writing
  • Report Writing
  • Writing Formal Letters
  • Writing Mails
  • Resume Writing
  • Introduction to Basic Writing
  • Nouns, Pronouns, and Verbs
  • Articles, Adjectives, and Adverbs
  • Prepositions, Conjunctions, and Interjections
  • Direct Indirect, Active – Passive Speech
  • Vocabulary, Root Words, Synonyms, Antonyms, Prefixes, Suffixes, Phrasal verbs, Collocations, and Idioms

Paper 3 (Section A): Business Mathematics and Logical Reasoning

Following a few topics added in Business Mathematics

  1. Algebra of Matrices, Inverse of a Matrix and determinants, solving system of equations using matrix method (Cramer’s rule) involving not more than 3 variables.
  2. The nominal rate of return
  3. Compound annual growth rate (CAGR)

Logical reasoning is new paper carrying 20 Marks

  1. Number series coding and decoding and the odd man out
  2. Blood relations
  3. Seating arrangements
  4. Direct Tests
  5. Syllogism

Paper 3 (Section B): Business Statistics

No Change

Paper 4 (Part I): Business Economics

Following a few topics have been added

  1. Introduction to Business Economics
  2. Meaning of Business Economics
  3. Objectives of Business Firm- Profit Maximization, Sales Maximization, Growth Maximization.
  4. Business Cycles
  • Meaning of Business Cycles
  • Phases of  Business Cycles
  • Features of Business Cycles.
  • Causes behind these Cycles.

Following topics have been deleted and shifted to Intermediate level in detailed basis

  1. Macro Economics
  2. Indian Economy

Read Also: When Will CA Final Result of May 2019 Exam be Announced?

Paper 4 (Part II): Business and Commercial Knowledge

It is a new paper

  • Introduction to Business

Nature of Business, Profession, and Employment. Objectives of Business. Business and Commercial Knowledge. Economic and Non-Economic Activities.

  • 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, Sociocultural, Technological, Global Environment.

  • Business organizations 

Top Indian and Global Companies.

  • Government Policies for Business Growth

Policies creating a conducive business environment – Startups, E-commerce.  Liberalization, Privatization, Foreign Direct Investment.

  • Organizations facilitating Business

Indian regulatory bodies – SEBI, RBI, IRDA, CCI, FMC, CBDT, CBEC Indian Development Banks – IFCI, IDBI, SIDBI, EXIM Bank, NABARD. Global organizations and world trade bodies – IMF, ADB, WTO, OECD, SAARC, ASEAN, OPEC. Accounting Bodies – IFAC, IASB, IESB, CAPA, SAFA, AOSSG.

  • Common Business and Commercial Terminologies

Finance, Marketing, and other business terms. Stock Market Terminology

In this, you will get to know what is the changes in ca foundation old and new scheme regarding subjects and exam pattern. All the best for your upcoming exam. I wish you get qualify with flying colors.