CA Foundation syllabus 2018 – Revised Course of CA-CPT

Check out! CA foundation syllabus 2018 a revised course of common proficiency test 2017, in this update we are going to share the changes in the procedure of Chartered accountancy course from the effect of 2018.

ICAI has changed the name of CPT(Common proficiency test) to CA foundation Course as like we have in the other professional courses CS,CMA etc.

For Old registered Students CA-CPT(2014-2017)

We would like to inform that the students who are enrolled already in the course before the new prospectus i.e before 2017 are eligible to appear for CA-CPT  in the last session of June 2018.

For New Students(2018)

For the new aspiring students of chartered  accountancy course who will enroll fresh with ICAI will be eligible for foundation course. Unlike in CPT there are more subjects which are added to the syllabus of foundation course.

CA foundation course will have two test cycles in a year May/Nov.

Subjects in New CA CPT/Foundation Course

Paper I: Principles and Practices of Accounting (100 Marks)

Paper 2: Mercantile Law & General English (100 Marks)

  • Part I: Mercantile Law (60 Marks)
  • Part II: General English (40 Marks)

Paper 3*: Business Mathematics and Logical Reasoning & Statistics (100 Marks)

  • Part I: Business Mathematics and Logical Reasoning (60 Marks)
  • Part II: Statistics (40 Marks)

Paper 4*: Business Economics & Business and Commercial Knowledge (100 Marks)

  • Part I: Business Economics (60 Marks)
  • Part II: Business and Commercial Knowledge (40 Marks)

Paper 3 and Paper 4 will be Objective type papers^^^

New CA Foundation Course Structure

CA CPT Revised Syllabus 2017 – Number of Papers – 4

Paper 1 Principles and Practices of Accounting 100 Marks Descriptive /Subjective Type
Paper 2 Business Law & Business Correspondence and Reporting 100 Marks Descriptive/Subjective Type
Section A: Business Law – 60 Marks
Section B: Business Correspondence and Reporting – 40 Marks
Paper 3 Business Mathematics Logical Reasoning and Statistics 100 Marks Objective Type
Paper 3 – Part I: Business Mathematics and Logical Reasoning (60 Marks)
Paper 3 – Part II: Statistics (40 Marks)
Paper 4 Business Economics & Business and Commercial Knowledge 100 Marks Objective Type
Paper 4 – Part I: Business Economics (60 Marks)
Paper 4 – Part II: Business and Commercial Knowledge (40 Marks)

 

Note :
1. Passing percentage:Aggregate- 50% and Subject-wise- 40% at one sitting.
2. Objective type question of 1 or more marks.
3. Examination: In the month of November and May after passing Class XII
Now, check below CA Foundation course syllabus applicable from June 2017.
[ninja_form id=3]

CA CPT Old Scheme Vs CA Foundation New Scheme Syllabus

Old Scheme New Scheme
CA CPT CA Foundation
200 Marks 400 Marks
Fundamental of Accounting(60 Marks)Objective Principles and Practices of Accounting(100 Marks)Subjective
Mercantile Law (40 Marks)Objective  Business Law (60 Marks = ICA + SOGA + PA = 45 Marks + LLP + Companies Act = 15 Marks) and (40 Marks) Business Correspondence and Reporting Subjective
General Economics (50 Marks)Objective Business Economics (60 Marks) and Business and Commercial Knowledge (40 Marks)Objective
Quantitative Aptitude (50 Marks)Objective Business Mathematics (40 Marks), Logical Reasoning (20 Marks) and Business Statistics (40 Marks)Objective

CA Foundation Subjects in CA Course New Scheme

Paper 1 : Principles and Practices of Accounting

Following few topics have been added

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

Paper 2 (Part I) : Business Law

Following 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) : Business Correspondence and Reporting

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 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. 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 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 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

Paper 4 (Part II) : Business and Commercial Knowledge

It is new paper

  1. Introduction to Business

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

  1. 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.

  1. Business organizations Top Indian and Global Companies.
  2. Government Policies for Business Growth

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

  1. Organizations facilitating Business

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

  1. Common Business and Commercial Terminologies

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

March April May June
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March April May June July August Sept Oct Nov
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Admission to CA Foundation : May Attempt

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CA FOUNDATION Subject Wise Syllabus

PAPER – 1 : PRINCIPLES AND PRACTICE OF ACCOUNTING

(One paper – Three hours – 100 Marks)

Contents:

  1. 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.

(viii) Indian Accounting Standards – Concepts and Objectives.

  1. Accounting Process
  • Books of Accounts
  • Preparation of Trial Balance
  • Rectification of Errors.
  1. Bank Reconciliation Statement

Introduction, reasons, preparation of bank reconciliation statement.

  1. Inventories

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

  1. Concept and Accounting of Depreciation

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

  1. Accounting for Special Transactions
  • Bills of exchange and promissory notes

Meaning of Bills of Exchange and Promissory Notes and their Accounting Treatment; Accommodation bills.

  • Sale of goods on approval or return basis

Meaning of goods sent on approval or return basis and accounting treatment.

Meaning and Features of consignment business, Difference between sale and consignment, Accounting treatments for consignment transactions and events in the books of consignor and consignee.

  • Joint Ventures for non-corporate entities

Meaning and Features of joint venture transactions, Distinction between joint venture and partnership, Methods of maintaining joint venture accounts.

  • Royalty accounts

Meaning of the term “Royalty” and Accounting Treatment thereof.

  • Average due Date

Meaning, Calculation of average due date in various situations.

  • Account Current

Meaning of Account Current, Methods of preparing Account Current.

  1. Final Accounts of Sole Proprietors

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

  1. 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.
  1. Financial Statements of Not-for-Profit Organizations

Significance of Receipt and Payment Account, Income and Expenditure Account and 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.

  1. 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.
  1. Basic Accounting Ratios (profitability, solvency, liquidity and turnover)

PAPER – 2 : BUSINESS LAWS AND BUSINESS CORRESPONDENCE AND REPORTING

(One paper – Three hours – 100 Marks)

SECTION A : BUSINESS LAWS (60 MARKS)

Contents

  1. 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.
  2. 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.
  3. The Indian Partnership Act, 1932: General Nature of Partnership, Rights and duties of partners, Reconstitution of firms, Registration and dissolution of a firm.
  4. The Limited Liability Partnership Act, 2008: Introduction- covering nature and scope, Essential features, characteristics of LLP, Incorporation and differences with other forms of organizations.
  5. The Companies Act, 2013 : Essential features of company, corporate veil theory, Classes of companies, types of share capital, Incorporation of company, Memorandum of Association, Articles of Association, Doctrine of Indoor Management

Note: If new legislations are enacted in place of the existing legislations, the syllabus would include the corresponding provisions of such new legislations with effect from dates notified by the Institute.

SECTION B : BUSINESS CORRESPONDENCE AND REPORTING (MARKS 40)

 

Part – I: Communication

  1. Communication
  • Types
  • Directions
  • Network
  • Process
  • Problems
  • Barriers
  • Types of Communication
  1. Interpersonal Skills
  2. Listening Skills
  3. Emotional Intelligence

(viii) Sample Questions with Answers

Part – II : Sentence Types and Word Power

  1. Sentence Types (Direct-Indirect, Active -Passive Speech)
  • Sentence: Definition
  • Classification of sentence based on connotation
  1. Assertive sentences
  2. Interrogative sentences
  3. Imperative sentences
  4. Exclamatory sentences
  5. Optative sentences
  • Sentence Structure
  1. Subject and Predicate
  2. Verb (Auxiliary, Finite)
  3. Object (Direct, Indirect)
  4. Complement
  5. Adjunct or Adverbial
  6. Clause Structure
  7. Types of Clauses
  • Independent clauses
  • Dependent clauses
  • Relative or noun clauses
  • Types of sentences
  1. Simple sentence
  2. Compound sentence
  3. Complex sentence
  4. Compound-complex sentence
  1. Introduction
  2. 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
  1. Rules for converting Indirect speech into Direct speech
  • Active Passive Voice: Introduction
  1. Usage : Active vs. passive voice
  2. Reasons for using Passive voice
  3. Changing Passive voice to Active voice
  4. Changing Active voice to Passive voice
  5. Suggestions for using Active and Passive voice
  • Verbs Voice Active or passive

(viii) Exercises

  1. 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 (viii) Phrasal verbs
  • Collocations
  • Idioms
  • Exercises

Part – III : Comprehension Passages and Note Making

  1. Comprehension Passages
  • Introduction to Comprehension Passages
  • Points to ponder
  • Sample Passages with answers
  • Exercises

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  1. Note Making
  • Introduction to Note Making
  • Significance of Note Making
  • Detailed Format Heading(Title)
  1. Sub-heading
  2. Indentation
  3. Points
  4. Use of abbreviations
  5. Summary
  6. Content
  7. Expression
  • Steps to Comprehend and summarize text
  • Helpful Hints
  • Sample Passages with Notes
  • Exercises

Part – IV : Developing Writing Skills

  1. 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
  1. Precis Writing
  • What is Precis writing?
  • Features of good Precis writing
  • How to write a Precis
  • Do’s and Don’ts of Precis writing
  • Examples (Passages with Precis)
  • Exercises
  1. Article Writing
  • What is an Article?
  • Essential elements of Article Writing
  • Detailed Format
  1. Title
  2. By- Writer’s Name
  3. Body
  • Introduction
  • Main Idea-Support
  • Conclusion
  1. Sample Articles
  2. Exercises
  3. Report Writing
  • What is a Report?
  • Essential elements of Report Writing
  • Kinds of Reports
  1. Reporting for a Meeting/Assembly
  2. Reporting for a Newspaper
  3. Reporting for a Magazine
  • Detailed Format for (iii) above
  1. Title
  2. By- Writer’s Name
  3. Place, Date
  4. Body
  • What
  • When
  • Where
  • Who
  • How
  1. Tips and Conventions of Report Writing
  2. Sample Reports
  3. Exercises
  4. Writing Formal Letters
  • Types of Letters
  1. Circulars
  2. Complaints
  3. Memos
  4. Promotional Content
  5. Sales
  6. Recovery/Remittances
  • Detailed format for (i) above
  1. Date
  2. Salutation
  3. Subject
  4. Body of the letter
  • First paragraph
  • Second paragraph
  1. Complimentary Closure
  • Points to Remember
  • Sample Letters
  • Exercises
  1. Writing Formal Mails
  • How to Write a Formal Mail?
  • Writing Effective Mails
  • Essential elements of Mails
  1. Subject line
  2. Formal Greetings
  3. Target Audience(Reader)
  4. Clarity and Conciseness
  5. Formal Closing
  6. Proof read
  7. Feedback
  • Tips and Conventions of Mails
  • Sample Mails
  • Exercises
  1. Resume Writing
  • Essential Elements of Resume
  1. Name and contact details
  2. Objective Summary
  3. Academic Qualifications and Achievements
  4. Co-curricular Achievements
  5. Training Programs attended/completed
  6. Strengths
  7. Interests/Hobbies
  8. Declaration
  9. Signature
  • Resume Writing Tips and Conventions
  • Sample Resumes
  • Exercises
  1. Meetings
  • Notice
  • Agenda
  • Drafting minutes
  • Action Taken Report

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PAPER -3: BUSINESS MATHEMATICS, LOGICAL REASONING AND STATISTICS

(One paper – Three hours – 100 Marks)

Contents:

Part – A. Business Mathematics (40 Marks)

  1. Ratio and Proportion, Indices and Logarithms

Ratio and Proportion (Business Applications related to Ration and Proportion) Laws of Indices, Exponents and Logarithms and Anti Logarithms.

  1. 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).
  1. Linear Inequalities with Objective Functions and Optimization w.r.t. objective function.
  2. Time value of Money
  • Simple Interest
  • Compound interest
  • Depreciation
  • Effective Rate of Interest
  • Present Value
  • Net Present Value
  • Future Value (viii) Perpetuity
  • Annuities
  • Sinking Funds
  • Valuation of Bonds
  • Calculating of EMI (xiii) Calculations of Returns:
  1. Nominal Rate of Return
  2. Effective Rate of Return
  3. Compound Annual growth rate (CAGR)
  4. Permutations and Combinations

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

  1. Sequence and Series

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

  1. Sets, Relations and Functions
  2. 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)

  1. Number series, Coding and Decoding and odd man out.
  2. Direction Tests
  3. Seating Arrangements
  4. Blood Relations
  5. Syllogism

Part – C: Statistics (40 Marks)

  1. 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.

  1. Measures of Central tendency and Dispersion

Measures of Central Tendency and Dispersion: Mean Median, Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Co-efficient of Variation, Coefficient of Quartile Deviation.

  1. Probability

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

  1. Theoretical Distributions

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

  1. 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.

  1. Index Numbers and Time Series
  • Index Numbers: Uses of Index Numbers, Problems involved in 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.

PAPER – 4 : BUSINESS ECONOMICS AND BUSINESS AND
COMMERCIAL KNOWLEDGE

(One paper – Three hours – 100 Marks)

PART I : BUSINESS ECONOMICS (60 Marks)

  1. Introduction to Business Economics
  • Meaning and scope of Business Economics
  • Basic Problems of an Economy and Role of Price Mechanism.
  1. Theory of Demand and Supply
  • Meaning and determinants of demand, Law of demand and Elasticity of demand — Price, income and cross elasticity
  • Theory of consumer’s behaviour – Marshallian approach and Indifference curve approach
  • Meaning and determinants of supply, Law of supply and Elasticity of supply.
  • Demand Forecasting
  1. 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.
  1. Price Determination in Different Markets
  • Various forms of markets – Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly
  • Price determination in these markets.
  1. Business Cycles
  • Meaning and significance
  • Phases involved
  • Causes of these Cycles.

PART – II : BUSINESS AND COMMERCIAL KNOWLEDGE (40 MARKS)

Contents

  1. Introduction to Business

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

  1. 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.

  1. Business organizations

Overview of leading Indian and Global Companies.

  1. Government Policies for Business Growth

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

  1. Organizations facilitating Business
  • Indian regulatory bodies – SEBI, RBI, IRDA, CCI
  • Indian Development Banks – IFCI, SIDBI, EXIM Bank, NABARD
  1. Common Business Terminologies
  • Finance Terminologies.
  • Marketing Terminologies.
  • Stock & Commodity Markets Terminologies.
  • Banking Terminologies.
  • Other Business Terminologies.

KNOWLEDGECRKER’S ADVISE:-

 Students are advised to read at least one financial newspaper and one business magazine on a regular basis. They may also watch a business channel to remain updated about the developments related to commercial world.

 

 

 

 


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