CA Foundation study guide
Every chapter of all four papers, broken into 315 topics. Each topic shows the concept, a step-by-step way to solve questions, the quickest method for the exam, the mistakes students make and worked examples.
Paper 1: Accounting
Subjective, written · 11 chaptersTheoretical Framework
- Meaning and Objectives of Accounting
- Accounting Concepts, Principles and Conventions
- Accounting Standards and Ind AS Overview
- Accounting Equation and Types of Accounts
- Bases of Accounting and Systems of Bookkeeping
- Capital and Revenue Items and Accounting Terms
- Recognition and Measurement of Financial Statement Elements
Inventories
- Meaning and Scope of AS 2 Inventories
- Cost of Inventories: Purchase and Conversion Costs
- Net Realisable Value and Lower of Cost or NRV
- Cost Formulas: FIFO, Weighted Average and Specific Identification
- Techniques of Cost Measurement: Standard Cost and Retail Method
- Inventory Valuation Adjustments at Balance Sheet Date
- Disclosure Requirements under AS 2
Bills of Exchange and Promissory Notes
- Meaning and Features of Bills of Exchange
- Promissory Note vs Bill of Exchange
- Due Date, Maturity and Calculation of Dates
- Accounting Treatment in Books of Drawer and Drawee
- Discounting, Endorsement and Collection of Bills
- Dishonour, Noting Charges and Retiring of Bills
- Renewal of Bills and Insolvency of Acceptor
- Accommodation Bills
Paper 2: Business Laws
Subjective, written · 7 chaptersThe Indian Contract Act, 1872
- Essentials of a Valid Contract and Types of Contracts
- Offer, Acceptance and Communication
- Consideration and Capacity to Contract
- Free Consent: Coercion, Undue Influence, Fraud, Misrepresentation, Mistake
- Legality of Object and Void Agreements
- Contingent and Quasi Contracts
- Performance and Discharge of Contracts
- Remedies for Breach of Contract
The Negotiable Instruments Act, 1881
- Introduction and Types of Negotiable Instruments
- Parties to a Negotiable Instrument and Capacity
- Crossing of Cheques and Types of Crossing
- Negotiation, Endorsement and Assignment
- Presentment of Instruments
- Discharge, Dishonour and Notice of Dishonour
- Dishonour of Cheque under Sections 138 to 142
- Presumptions, Liability and Miscellaneous Provisions
Paper 3: Quantitative Aptitude
Objective, MCQ · 18 chaptersDifferential and Integral Calculus
- Limits and Continuity Basics
- Differentiation Rules and Standard Formulas
- Higher Order Derivatives
- Maxima and Minima
- Applications of Differentiation: Cost, Revenue and Marginal Analysis
- Integration Basics and Standard Formulas
- Integration by Parts and Partial Fractions
- Definite Integrals and Their Applications
Paper 4: Business Economics
Objective, MCQ · 10 chaptersIndian Economy
- Indian Economy at Independence and Colonial Legacy
- Economic Planning and Five Year Plans
- Economic Reforms of 1991: LPG
- Structure of the Indian Economy and Sectoral Trends
- Agriculture and Industrial Policy in India
- Poverty, Unemployment and Inequality
- Infrastructure, Human Development and Demographics
- Foreign Trade, Balance of Payments and Fiscal Reforms