CA Foundation Syllabus 2026: Subject-Wise Complete Guide

The most important and scoring paper of CA Foundation. It tests your understanding of basic accounting principles, journal entries, ledgers, and financial statements. Daily practice is absolutely essential for this paper.

• 1
  Theoretical FrameworkAccounting principles, concepts, conventions, GAAP basics
• 2
  Accounting ProcessJournal, Ledger, Trial Balance, Cash Book, Subsidiary Books
• 3
  Bank Reconciliation StatementDifferences, BRS preparation, causes of difference
• 4
  InventoriesFIFO, LIFO, Weighted Average, valuation methods
• 5
  Depreciation, Provisions & ReservesSLM, WDV methods, change in method
• 6
  Bills of Exchange & Promissory NotesBill transactions, accommodation bills, dishonour
• 7
  Rectification of ErrorsTypes of errors, suspense account, trial balance adjustment
• 8
  Partnership AccountsAdmission, retirement, death, dissolution, reconstitution
• 9
  Financial Statements of CompaniesBalance Sheet, P&L format as per Companies Act
• 10
  Single Entry SystemStatement of Affairs, ascertainment of profit

Business Laws requires reading and understanding key Indian laws governing commerce and business. Unlike accounts, this is conceptual — you need to understand the spirit of each law, not memorize sections blindly.

• 1
  The Indian Contract Act, 1872Offer, acceptance, consideration, types of contracts, void agreements, discharge
• 2
  The Sale of Goods Act, 1930Sale vs. agreement to sell, conditions, warranties, rights of unpaid seller
• 3
  The Indian Partnership Act, 1932Types of partners, rights/duties, dissolution, limited liability partnership
• 4
  The Limited Liability Partnership Act, 2008LLP formation, incorporation, contributions, obligations
• 5
  The Companies Act, 2013 (Basics)Types of companies, incorporation, MOA, AOA, prospectus

This paper has two parts — Business Mathematics and Business Statistics. Being objective (MCQ), there's no negative marking, which is a big advantage. Speed and accuracy through formula practice is the key.

Part A: Business Mathematics

• 1
  Ratio & Proportion, Indices, LogarithmsFundamental concepts, compound interest applications
• 2
  EquationsLinear, simultaneous, quadratic equations and their applications
• 3
  Linear InequalitiesSolving and graphical representation
• 4
  Time Value of MoneySimple interest, compound interest, present value, future value, annuity
• 5
  Permutations & CombinationsFactorial notation, nPr, nCr, applications
• 6
  Sequence & SeriesAP, GP — sum, nth term, applications
• 7
  Sets, Relations & FunctionsTypes, operations, Venn diagrams

Part B: Business Statistics

• 8
  Statistical Description of DataClassification, tabulation, frequency distribution, graphs
• 9
  Measures of Central Tendency & DispersionMean, Median, Mode, SD, Variance, Quartile Deviation
• 10
  ProbabilityClassical, relative frequency, Bayes theorem, conditional probability
• 11
  Theoretical DistributionsBinomial, Poisson, Normal distribution basics
• 12
  Correlation & RegressionKarl Pearson's coefficient, Spearman rank, regression lines
• 13
  Index Numbers & Time SeriesLaspeyre's, Paasche's, Fisher's index; trend analysis

Business Economics covers micro and macro economic concepts and their business applications. It's conceptual and MCQ-based, making it very scoring once the concepts are clear. Many students score 70–80% in this paper.

• 1
  Introduction to Business EconomicsNature, scope, micro vs. macro economics, economic systems
• 2
  Theory of Demand & SupplyDemand law, elasticity, supply law, equilibrium, shifts
• 3
  Theory of Production & CostLaw of variable proportions, returns to scale, cost curves
• 4
  Price Determination in Different MarketsPerfect competition, monopoly, monopolistic competition, oligopoly
• 5
  Business CyclesPhases of business cycles, causes, effects, policies
• 6
  Determination of National IncomeGDP, GNP, NNP, national income concepts, multiplier
• 7
  Public FinanceGovernment budget, fiscal policy, taxation, public expenditure
• 8
  Money MarketMoney supply, RBI functions, monetary policy, credit control
• 9
  Indian Economy (Current Topics)GDP growth, inflation, Balance of Payments, economic reforms