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CA Intermediate May 2025 New Bactch 08July

Check Out the CA Foundation Subjects for September 2024 Exams

Check Out the CA Foundation Subjects List

Are you looking for the latest CA Foundation subjects list for the September 2024 exams? Then you have landed on the correct page. From the given page students can check out the latest CA Foundation subject details. ICAI has made some changes to the CA foundation subjects and syllabus. Students will find all the details of the latest CA foundation subjects September 2024 examination.

It is advised that the students should thoroughly go through the CA Foundation Subjects along with the CA Foundation Syllabus and also check the CA Foundation Chapter-wise marking scheme.

The Institute of Chartered Accountants of India is responsible for conducting the CA Foundation Examination. Students have to pass their Class 12th examination to appear in the CA Foundation Exam. Students can appear in the CA Foundation Examination in June, September and January. Before appearing in the CA Foundation examination, you should have complete details about the examination, which you will find in the article below.

Below, students will find all the latest updates of the CA Foundation exam pattern 2024, the CA Foundation Marking Scheme, Subjects in the CA Foundation, the CA Foundation Old Syllabus & New Syllabus, and many more updates.


ICAI CA Foundation Paper Pattern 2024

Below is the Updated ICAI CA Foundation Paper pattern 2024 examination.

Exam ModeOffline
Exam MediumEnglish or Hindi


(English compulsory for Section B of Paper 2)

Type of questionsPaper 1 and 2- Subjective/ Long answer type


Paper 3 and 4- Objective

Maximum marks400 (100 per paper)
Negative markingPaper 3 and 4: -1/4th mark for every wrong answer to the objective questions
Passing criteria40% marks per paper


50% marks overall

CA Foundation Subjects List 2024

Students must be aware of the CA foundation subjects at the time of filling out the CA foundation registration form. The CA foundation course consists of four subjects. The subject list for the CA foundation is given below:

  • Paper 1: Principles and Practices of Accounting (100 Marks)
  • Paper 2: Business Laws (100 Marks)
  • Paper 3: Quantitative Aptitude (100 Marks)
  • Paper 4: Business Economics (100 Marks)

Each subject is very important to clear and students have to score 40% in each subject as well as 50% in aggregate of all the subjects.

Besides, the CA Foundation subjects given below are in a detailed format. Go through the subjects of the CA Foundation very minutely.

Paper – 1: Accounting of CA New Syllabus (May 2024)

1Theoretical FrameworkMeaning and Scope of Accounting
Accounting Concepts, Principles and Conventions
Capital and Revenue Expenditures and Receipts
Contingent Assets and Contingent Liabilities
Accounting Policies
Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates
Accounting Standards
2Accounting ProcessBasic Accounting Procedures – Journal entries
Trial Balance
Subsidiary Books
Cash Book
Rectification of Errors
3Bank Reconciliation Statement
5Depreciation and Amortisation
6Bills of Exchange and Promissory Notes
7Preparation of Final Accounts of Sole ProprietorsFinal Accounts of Non-Manufacturing Entities
Final Accounts of Manufacturing Entities
8Financial Statements of Not-for-Profit Organisations
9Accounts from Incomplete Records
10Partnership and LLP AccountsIntroduction to Partnership Accounts
Treatment of Goodwill in Partnership Accounts
Admission of a New Partner
Retirement of a Partner
Death of a Partner
Dissolution of Partnership Firms and LLPs
11Company AccountsIntroduction to Company Accounts
Issue, Forfeiture and Re-Issue of Shares
Issue of Debentures
Accounting for Bonus Issue and Right Issue
Redemption of Preference Shares
Redemption of Debentures

Paper – 2: Business Laws of CA New Syllabus (May 2024)

1Indian Regulatory Framework
2The Indian Contract Act, 1872Nature of Contracts
Other Essential Elements of a Contract
Performance of Contract
Breach of Contract and its Remedies
Contingent and Quasi Contracts
Contract of Indemnity and Guarantee
Bailment and Pledge
3The Sale of Goods Act, 1930Formation of the Contract of Sale
Conditions & Warranties
Transfer of Ownership and Delivery of Goods
Unpaid Seller
4The Indian Partnership Act, 1932General Nature of Partnership
Relations of Partners
Registration and Dissolution of a Firm
5The Limited Liability Partnership Act, 2008
6The Companies Act, 2013
7The Negotiable Instruments Act, 1881

Paper – 3: Quantitative Aptitude of CA New Syllabus (May 2024)

1Part-A: Business MathematicsRatio and Proportion, Indices, Logarithm
Linear Inequalities
Mathematics of Finance
Basic Concepts of Permutations and Combinations
Sequence and Series – Arithmetic and Geometric Progressions
Sets, Relations and Functions, Basics of Limits and Continuity functions
2Chapter 8: Basic Applications of Differential and Integral Calculus in Business and EconomicsDifferential Calculus
Integral Calculus
3Part-B: Logical ReasoningNumber Series, Coding and Decoding and Odd Man Out
Direction Tests
Seating Arrangements
Blood Relations
4Part-C: StatisticsChapter 13Statistical Representation of Data
Measures of Central Tendency and DispersionMeasures of Central Tendency
Theoretical Distributions
Correlation and Regression
Index Numbers

Paper – 4: Business Economics of CA New Syllabus (May 2024)

1Nature & Scope of Business EconomicsIntroduction
Basic Problems of an Economy & Role of Price Mechanism
2Theory of Demand and SupplyLaw of Demand and Elasticity of Demand
Theory of Consumer Behaviour
3Theory of Production and CostTheory of Production
Theory of Cost
4Price Determination in Different MarketsMeaning and Types of Markets
Determination of Prices
Price Output Determination under Different Market Forms
5Business Cycles
6Determination of National IncomeNational Income Accounting
The Keynesian Theory of Determination of National Income
7Public FinanceFiscal Functions: An Overview, Centre and State Finance
Market Failure/ Government intervention to correct Market Failure
The Process of Budget Making: Sources of Revenue, Expenditure Management and Management of Public Debt
Fiscal Policy
8Money MarketThe Concept of Money Demand: Important Theories
The Concept of Money Supply
Monetary Policy
9International TradeTheories of International Trade
The Instruments of Trade Policy
Trade Negotiations
Exchange Rate and Its Economic Effects
International Capital Movements
10Indian Economy

CA Foundation Subjects 2024- Marks Distribution

PapersCA Foundation SubjectsMarks Distribution
Paper 1Principles and Practices of Accounting100 Marks
Paper 2Business Laws and Business Correspondence and reporting


1. Business Laws

2. Business Correspondence and Reporting

100 Marks


(60 Marks)

(40 Marks)

Paper 3Business Mathematics and Logical Reasoning and Statistics.


1. Business Mathematics

2. Logical Reasoning

3. Statistics

100 Marks


(40 Marks)

(20 Marks)

(40 Marks)

Paper 4Business Economics and Business and Commercial Knowledge


Section A: Business Economics

Section B: Business and Commercial Knowledge

100 Marks


(60 Marks)

(40 Marks)

CA Foundation Paper Pattern 2024

The CA foundation paper pattern 2024 is explained below:

  • CA Foundation consists of subjects, a total of 400 marks and each subject consists of 100 marks.
  • In the CA foundation course, 2 subjects are objectives and 2 subjects are subjective.
  • 0.25 negative marking is done for every wrong question from an objective subject.
  • Students have an option to choose between English and Hindi Medium.
  • Students need to score a minimum of 40% marks in every subject and a minimum of 50% aggregate in overall subjects.

CA Foundation Syllabus 2024

ICAI will implement the latest CA Foundation syllabus under the CA’s new scheme for 2024 examinations. Students can check the complete details from the given link.

CA Wizard is an online portal for CA Foundation, CA Intermediate, and CA Final students. Here, students will find solutions to every problem related to CA. Students can also get study materials, sample papers, registration forms, syllabuses, subjects, latest updates, and more from CA Wizard.

Frequently Asked Questions

Q1. How many subjects do students need to prepare for CA Foundation exams?

Ans: For CA foundation exams, students need to study four subjects, two of which are in a subjective pattern and two of which are in an objective pattern.

Q2. Is maths included in the CA foundation subjects?

Ans: Yes, Math is included in the CA foundation subjects. Subjects like business maths and logical reasoning include maths topics.

Q3. How much percentage is required to clear the CA foundation exam?

Ans: To pass the CA foundation exam, students need to score 50 per cent overall and 40 per cent in every subject.

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