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CA Foundation Accounts 2024- Syllabus, Exam Pattern & Papers- CA Wizard

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CA Foundation Accounts students don’t worry. We will be helping you with all the queries related to CA Foundation Accountancy. After reading this articles you will able to get all the answers

Chartered Accountant is one of the popular courses which is chosen by the student. It is also one of the difficult courses in India. Students who are good at numbers can dream of working as a Chartered Accountant with high salary and Job security choose CA Course in India is divided into 3 different levels of CA Foundation, CA Intermediate and CA Final. CA Foundation is the first milestone that you have to clear then you are eligible for CA Intermediate. Talking about the CA Foundation, the course is divided into 4 subjects. One of the most important subjects in the Principle and practice of accounting. The subjects are fully focused upon. Accounting principles and different accounting methods which are essential for a Chartered Accountant. Below we have covered Every detailed information about the CA Foundation Accounts. 

Also Read: Check CA Foundation Examination dates and CA foundation Examination Form


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CA Foundation Accounts

CA Foundation consists of 4 subjects in which CA Foundation Principle and Practice of Account is one of the important subjects to keep focus upon. Principle and practice of account include the important chapters, module of accounting. It includes all the principle of accounting, Partnership account, accounting principle etc which you will read about below. CA Foundation accountancy paper is of 100 marks. CA Foundation Principle and practice of accounts in partially objective and partially subject.

CA Foundation Accounts Paper Pattern 2024 

Students should have information about CA Foundation accountancy Papers. 

  • CA foundation account No. of question-  6 Question of 20 Marks Each ( Answer any 5) 
  • CA Foundation Accounts Paper marks- 100 Marks
  • Examination time duration- 3 hours 
  • CA Foundation Accountancy type of Question-Practical and theoretical based

CA Foundation Accounts Syllabus

Every year ICAI made changes and up-gradation to their CA Foundation course as per the CA new scheme.  Below we have mentioned the CA Foundation Accountancy syllabus 2024 examination. Students can check it below starting their CA Foundation Examination preparation.  

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

To Know more about the CA Foundation Accounts Syllabus and subjects click here. 

Download ICAI CA Foundation Accounts Syllabus 2024 PDF (Click here)  

CA Foundation Accounts Books 

While preparing for the examination it has seen that some time students are confused about their CA Foundation Accountancy book. Meanwhile ICAI provides CA Foundation Principle and Practice of accounting Study Material where you can get all the details about your Chapters, topics and types of questions. 

Best CA Foundation Account Books.

  • General Economics – S.K.Agarwal
  •  Fundamentals of Accounting for CA – CPT – P.C Tulsian and Bharat Tulsian
  • Padhuka Basics of Accounting for CA CPT – G. Sekar & b Saravana Prasath
  • Fundamentals of Accounting – D.G Sharma
  • CPT Grewal’s Accountancy – M.P Gupta & B.M Aggarwal

CA Foundation Accounts Study Material

ICAI keep on changing their CA Foundation study Material. Click on the below links to download CA Foundation study material 2024.

CA Foundation Principle and Practice of Accounts Study Material.

Module – 1Initial Page 
CA Foundation Theoretical FrameworkUnit 1: Meaning and Scope of Accounting (Download PDF) 
 Unit 2: Accounting Concepts, Principles And Conventions (Download PDF)
 Unit 3: Accounting Terminology – Glossary (Download PDF)
 Unit 4: Capital And Revenue Expenditures and Receipts (Download PDF)
 Unit 5: Contingent Assets and Contingent Liabilities (Download PDF)
 Unit 6: Accounting Policies (Download PDF)
 Unit 7: Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates (Download PDF)
 Unit 8: Accounting Standards (Download PDF)
 Unit 9: Indian Accounting Standards (Download PDF)
CA Foundation  Accounting ProcessUnit 1: Basic Accounting Procedures – Journal Entries (Download PDF) 
 Unit 2: Ledgers (Download PDF)
 Unit 3: Trial Balance (Download PDF)
 Unit 4: Subsidiary Books (Download PDF)
 Unit 5: Cash Book (Download PDF)
 Unit 6: Rectification of Errors (Download PDF)
CA Foundation  Bank Reconciliation StatementBank Reconciliation Statement (Download PDF) 
CA Foundation  InventoriesInventories (Download PDF) 
CA Foundation  Concept and Accounting of DepreciationConcept and Accounting of Depreciation (Download PDF) 
CA Foundation Accounting for Special TransactionsUnit 1: Bill Of Exchange and Promissory Notes (Download PDF) 
 Unit 2: Sale of Goods on Approval or Return Basis (Download PDF)
 Unit 3: Consignment Download PDF)
 Unit 4: Joint Ventures (Download PDF)
 Unit 5: Royalty Accounts (Download PDF)
 Unit 6: Average Due Date (Download PDF)
 Unit 7: Account Current (Download PDF)
Module – 2Module (Download PDF) 
CA Foundation  Preparation of Final Accounts of Sole ProprietorsUnit 1: Final Accounts of Non-Manufacturing Entities (Download PDF) 
 Unit 2: Final Accounts of Manufacturing Entities (Download PDF)
CA Foundation  Partnership AccountsUnit 1: Introduction to Partnership Accounts (Download PDF) 
 Unit 2: Treatment of Goodwill in Partnership Accounts (Download PDF)
 Unit 3: Admission of a New Partner (Download PDF)
 Unit 4: Retirement of a Partner (Download PDF)
 Unit 5: Death of a Partner (Download PDF)
CA Foundation  Financial Statements of Not-for-Profit OrganizationsFinancial Statements of Not-for-Profit Organizations (Download PDF) 
CA Foundation  Company AccountsUnit 1: Introduction to Company Accounts (Download PDF) 
 Unit 2: Issue, Forfeiture, and Re-Issue of Shares (Download PDF)
 Unit 3: Issue of Debentures Download PDF)
CA Foundation Basic Accounting RatiosBasic Accounting Ratios (Download PDF) 

CA Foundation Accounts- Previous year paper, Mock test Paper, Revision test Paper 

Solving Previous year questions after the completion of your CA Foundation course Help a lot. 

Students who want to score meritorious marks in their CA Foundation Accounting papers can refer solving CA Foundation Mock test Paper, CA Foundation Revision test Paper which help in scoring good marks in the examination. 

Solving the previous year mock test paper/ Revision test paper helps students in gaining competition. Students can analyze their performance on the basis of their performance in preparation papers.  

CA Foundation Accounts Previous year question paper with answers.

  • CA Foundation Question Paper with Answers 2020- Download Now
  • CA Foundation Question Paper with Answer Nov 2019- Download Now
  • CA Foundation Question Paper with Answer May 2019- Download Now

CA Foundation Accounts Mock Test Paper 

CA Foundation Accounts Revision Test paper 

CA foundation Accounts Marks weightage

It is very important to know the weightage of each chapter wise, so that you can prepare according to it. Below are the chapter wise marks distribution of CA Foundation principle and practise of accounting. 

List of Chapters Marks Weightage
Chapter – 1: Theoretical Framework5 % – 10 %
Chapter – 2: Accounting Process Bank Reconciliation Statement Inventories Concept and Accounting of Depreciation20 % – 25 %
Chapter – 3: Accounting for Special Transactions15 % – 20 %
Chapter – 4: Final Accounts of Sole Proprietors Partnership Accounts Financial Statements of Not-for-Profit Organisations25 % – 30 %
Chapter – 5: Introduction to Company Accounts10 % – 15 %
Chapter – 6: Basic Accounting Ratios (Probability, Solvency, Liquidity and Turnover)10 % – 15 %

CA Foundation Accountancy Study Plan and Preparation strategy. 

As we know Principle and practice of accountancy is one of the important subjects. A proper preparation strategy can help to score good marks in the examination. 

Follow below some of our tips to score good marks in good marks in CA Foundation Accountancy papers.

  • Keep consistency during your CA Foundation Accountancy preparation
  • Solve mock test paper, revision test paper one month before the examination. 
  • Continuously focus on your CA Foundation Accounting principles. 
  • Make notes for your theory based question which will help you at the last moment. 
  • You can also check our CA Foundation Study plan or preparation strategy to know more about your preparation tips. 

CA Foundation Accountancy- FAQs

Q1. How many marks question paper of CA Foundation Accountancy?

Ans– CA Foundation Accountancy paper is of 100 marks.

Q2. What is the paper pattern of CA Foundation Accounting?

Ans– CA Foundation principle and practice of accounting consists of both objective and subjective type question 

Q3. Where to download CA Foundation principle and practice of accounting paper?

Ans– You can download CA Foundation principle and practice of accounting mock test, revision test paper from our page . 

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