Company Secretary - Foundation

Subjects

Paper	Subjects	Marks *
Paper 1	Principle & Practice Of Accounting	100
Paper 2	Business Laws & Business Correspondence and Reporting	100
Paper 3	Business Mathematics & Logical Reasoning and Statistics	100
Paper 4	Business Economics & Business & Commercial Knowledge	100

* Passing criteria 40% in individual subjects and 50% in aggeregate of each group.

Exam Pattern

• CA Foundation Exam Duration is 3 hrs with each paper will be of 100 marks.
• Exam conducted twice a Year (May/ June and November).
• Mode of examination Online and offline.
• National level of exam.
• Paper Nos. 1 & 2 will be subjective type while Paper Nos. 3 & 4 will be of Objective Type.
• There is a negative marking scheme in the objective types, for every wrong answer ¼ th of the marks will be deducted.
• E-books are available in Digital Learning Hub at https://learning.icai.org/iDH/icai/.

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Paper	Subjects	Marks *
Paper 1	Principle & Practice Of Accounting	100

Syllabus

• Chapter 1 Theoretical Framework.
• Chapter 2 Accounting Process.
• Chapter 3 Bank Reconciliation Statement.
• Chapter 4 Inventories.
• Chapter 5 Concept and Accounting of Depreciation.
• Chapter 6 Accounting for Special Transactions.
• Chapter 7 Final Accounts of Sole Proprietors.
• Chapter 8 Partnership Accounts.
• Chapter 9 Financial Statements of Not-for-Profit Organizations.
• Chapter 10 Introduction to Company Accounts.

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Paper	Subjects	Marks *
Paper 2	Business Laws & Business Correspondence and Reporting	100

Paper 2: Section A - Business Laws - 60 Marks

• Chapter 1 The Indian Contract Act, 1872.
• Chapter 2 The Sale of Goods Act, 1930.
• Chapter 3 The Indian Partnership Act, 1932.
• Chapter 4 The Limited Liability Partnership Act, 2008.
• Chapter 5 The Companies Act, 2013.

Paper 2: Section B - Business Correspondence And Reporting

Part I

• Communication

Part II: Sentence Types and Word Power

• Sentence Types (Direct-Indirect, Active-Passive Speech).
• Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes), Phrasal verbs, Collocations & Idioms

Part III: Comprehension Passages and Note Making

• Comprehension Passages.
• Note Making.
• Introduction to Basic Writing.
• Précis Writing.
• Article Writing.
• Report Writing.
• Writing Formal Letters.
• Writing Formal Mails.
• Resume Writings.
• Meetings.

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Paper	Subjects	Marks *
Paper 3	Business Mathematics & Logical Reasoning and Statistics	100

Part A: Business Mathematics - 40 Marks

• Chapter 1 Ratio and Proportion, Indices and Logarithms.
• Chapter 2 Equations and Matrices.
• Chapter 3 Linear Inequalities with Objective Functions and Optimization W.R.T. objective function.
• Chapter 4 Time value of Money.
• Chapter 5 Permutations and Combinations.
• Chapter 6 Sequence and Series.
• Chapter 7 Sets, Relations and Functions.
• Chapter 8 Basic applications of Differential and Integral calculus.

Part B: Logical Reasoning - 20 Marks

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

Part C: Statistics - 40 Marks

• Chapter 1 Statistical description of Data.
• Chapter 2 Measures of Central tendency and Dispersion.
• Chapter 3 Probability.
• Chapter 4 Theoretical Distributions.
• Chapter 5 Correlation and Regression.
• Chapter 6 Index Numbers and Time Series.

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Paper	Subjects	Marks *
Paper 4	Business Economics & Business & Commercial Knowledge	100

Part 4: Part I - Business Economics - 60 Marks

• Chapter 1 Introduction to Business Economics.
• Chapter 2 Theory of Demand and Supply.
• Chapter 3 Theory of Production and Cost.
• Chapter 4 Price Determination in Different Markets.
• Chapter 5 Business Cycles.

Paper 4: Part II - Business and Commercial Knowledge - 40 Marks

• Chapter 1 Business and Commercial Knowledge - An Introduction.
• Chapter 2 Business Environment.
• Chapter 3 Business Organizations.
• Chapter 4 Government Policies for Business Growth.
• Chapter 5 Organizations Facilitating Business.
• Chapter 6 Common Business Terminologies.