Foundation is the entrance level of CA Course. Students appear in this exam after appearing in the exams of 12th class. ICAI conducts the exam of CA foundation twice a year. To appear in November exam, the student need to register on or before 30th June and to appear in may exam, the student need to register on or before 31st December. Students who are Graduates/ Post Graduates with the percentage as prescribed by ICAI are eligible to appear in intermediate exam as allowed by ICAI. Such graduated or post-graduate students can take direct entry to intermediate course.
- There are four papers in CA foundation level which are combination of 8 subjects. Two of the subjects are objective type whereas the other two are subjective type. There is a negative marking of 0.25 marks in objective type paper for every incorrect answer.
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Subjects covered in Foundation Course
Paper-1: Principles and Practice of Accounting (100 Marks)
Paper-2: Business Law & Business Correspondence and Reporting (100 Marks)
Section A: Business Law (60 Marks)
Section B: Business Correspondence and Reporting (40 Marks)
Paper-3: Business Mathematics and Logical Reasoning & Statistics (100 Marks)
Part I: Business Mathematics and Logical Reasoning (60 Marks)
Part II: Statistics (40 Marks)
Paper-4: Business Economics & Business and Commercial Knowledge (100 Marks)
Part I: Business Economics (60 Marks)
Part II: Business and Commercial Knowledge (40 Marks)
Paper-3 and Paper-4 are objective type papers with negative marking.
The Board of Studies issues comprehensive study materials covering all four subjects