Articles, CA Foundation

A Complete Guide on CA Foundation Exam Pattern and Weightage

The CA Foundation exam is an essential part of the process for the students pursuing a CA future. Hence it is important to know the minute details of this exam so that the students can prepare for the exam better.

The CA Foundation Exam is held twice a year. Once in May and once in December. The exam involves 4 papers of 100 marks each. Here you will get all the required details regarding the CA foundation exam. Right from the exam pattern to the weightage breakdown of each topic. 

This will help you get clarity regarding the exam and help you prepare yourself accordingly. Understanding the exam pattern will help you get an overview of what kind of preparation is required to crack the exam. Knowing the topic-wise weightage will help you know how much time you have to invest in each matter. 

CA Foundation Paper Pattern

Read on to get all the required information regarding the CA Foundation exam in one glance. This table tries to cover most of your questions regarding the exam.

Particulars Details
Exam Name CA Foundation
Conducting body The Institute Of Chartered Accountants of India (ICAI)
Exam Mode Online centre based
Frequency of Exam TWICE in a year

  • May (or June)
  • November (or December)
Level of exam National level
Difficulty Level Easy to Moderate
No. of Papers 4
Question papers      The CA Foundation exam involves 4 papers:

  • Paper 1 – Principles and Practice of Accounting
  • Paper 2 – Business Laws and Business Correspondence and Reporting
  • Paper 3 – Business Mathematics, Logical Reasoning and Statistics
  • Paper 4 – Business Economics and Business and Commercial Knowledge
Exam Duration 
  • Paper 1 and 2 (3 hours)
  • Paper 3 and 4 (2 hours)
Question Type
  • Paper 1 and 2  (Subjective)
  • Paper 3 and 4 (Objective)
Marks Each paper is of 100 marks.
Total marks 400
Marking scheme
  • Paper 1 and 2 (subjective) – Involves no negative marking
  • Paper 3 and 4 (Objective) – negative marking of ¼ mark for every wrong answer
Medium of exam English/Hindi 

(Except for Paper 2, Section b, which will be in English only.)

CA Foundation Passing Marks in 2022:

The minimum requirement for passing the CA Foundation exam is as follows:

You should have a minimum score of 40% marks on each paper. Your aggregate of all the papers should be a minimum of 50% marks. Remember that some papers are subjected to negative marking. As mentioned above, papers 3 and 4 have negative marking and are objective-type questions. So be prepared with your topics to avoid negative marking.

Topicwise weightage

Knowing the topic-wise paper weightage is always helpful in breaking down your syllabus and studying efficiently. Getting to know which topic has how much weightage makes it easy to prioritize which topic to start with and then sequence the rest.

Paper 1 – Principles and Practice of Accounting

Marks: 100

Sr.No. Topics Weightage
1. Theoretical Framework 5-10%
2. Accounting Process 25-30%
Bank Reconciliation Statement
Inventories
Concept and Accounting of Depreciation
3. Accounting for Special Transactions 15-20%
4. Final Accounts of Sole Proprietors 30-40%
Partnership Accounts
Financial Statements of Not-for-Profit Organisations
5. Introduction to Company Accounts 10-15%

Paper 2: Business Laws and Business Correspondence and Recording

Marks – 100

Sr.No. Topics Weightage
Section A: Business Laws 60 Marks
1. The Indian Contract Act, 1872 25-35%
2. The Sale of Goods Act, 1930 20-25%
3. The Indian Partnership Act, 1932 20-25%
4. The Limited Liability Partnership Act, 2008 5-10%
5. The Companies Act, 2013 15-20%
Section B: Business Correspondence and Recording 40 Marks
1. Communication 10-15%
2. Sentence Types and Vocabulary
Vocabulary Root Words, Synonyms, Antonyms, Prefixes, Suffixes, Phrasal verbs, Collocations and Idioms
20-30%
3. Comprehension Passages and Note-Making 20-30%
4. Developing Writing Skills 35-40%

Paper 3 – Business Mathematics, Logical Reasoning and Statistics

Marks – 100

Sr.No. Topics Weightage
Part A- Business Mathematics    40 Marks
1. Ratio and Proportion, Indices and Logarithms 20-30%
Equations and Matrices
Linear Inequalities
2. Time Value of Money 30-40%
3. Permutations and Combinations 30-50%
Sequence and Series
Sets, Relations and Functions
Basic applications of Differential and Integral calculus part
Part B- Logical Reasoning 20 Marks
1. Number series coding and Decoding and the odd man out 60-70%
Direction Tests
Seating Arrangements
2. Blood Relations 30-40%
Syllogism
Part C- Statistics 40 Marks
1. Statistical Representation of Data, Diagrammatic representation of data, Frequency distribution, Graphical representation of Frequency Distribution in the form of Histogram, Frequency, Polygon, Ogive, Pie-chart 45-50%
Measures of Central Tendency and Dispersion: Mean, Median and Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Coefficient of Variation, Coefficient of Quartile Deviation
2. Probability: Independent and dependent events; mutually exclusive events. Total and Compound Probability; Bayes’ theorem; and Mathematical Expectation 25-30%
Theoretical Distribution: Binomial Distribution, Poisson distribution–basic application and Normal Distribution – basic applications.
3. Correlation and Regression: Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank, Correlation, Regression lines, Regression equations and Regression coefficients 10-15%
4. Index Numbers and Time series 10-15%

Paper 4 – Business Economics and Business and Commercial Knowledge

Marks – 100

Sr.No. Topics Weightage
Part 4A- Business Mathematics   60 Marks
1. Introduction to Business Economics 15-20%
2. Theory of Demand and Supply 35-40%
Theory of Production and Cost
3.  Price Determination in Different Markets 25-30%
4. Business Cycles 15-20%
Part 4B- Business & Commercial Knowledge 40 Marks
1. Introduction to Business 15-18%
2. Business Environment 15-18%
3. Business Organizations 15-18%
4. Government Policies for Business Growth 15-18%
5. Organizations Facilitating Business 15-18%
6. Common Business Terminologies

Hope you got a thorough breakdown of all the topics in the syllabus and their weightage. Now all you have to do is divide your time accordingly so that you can effectively cover the entire CA Foundation syllabus and score better marks.