CA CPT Old Scheme Vs CA Foundation New Scheme

CA CPT Old Scheme Vs CA Foundation New Scheme | CA Foundation Syllabus

Old Scheme

New Scheme


CA Foundation

200 Marks

400 Marks

Fundamental of Accounting

(60 Marks)


Principles and Practices of Accounting

(100 Marks)


Mercantile Law (40 Marks)


Mercantile Law (60 Marks = ICA + SOGA + PA = 45 Marks + LLP + Companies Act = 15 Marks) and General English (40 Marks)


General Economics (50 Marks)


Business Economics (60 Marks) and Business and Commercial Knowledge (40 Marks)


Quantitative Aptitude (50 Marks)


Business Mathematics (40 Marks), Logical Reasoning (20 Marks) and Business Statistics (40 Marks)


Passing criteria in CA Foundation Exam

A Foundation Course candidate shall be declared to have passed the examination if he/ she obtains at one sitting a minimum of 40% marks in each paper and a minimum of 50% marks in aggregate of all the papers, subject to the principle of negative marking.

CA Foundation Subjects Wise New Syllabus

Paper 1: Principles and Practices of Accounting

  • Average Due Date and Account Current.

  • Departmental Accounts.

Paper 2: Mercantile Laws (Part 1)

  • The Limited Liability Partnership Act 2008.

  • The Companies Act 2013.

Paper 2: General English ( Part 2)

Section A:

  • Comprehension Passages

  • Note Making.

Section B:

  • Articles Writing.

  • Report Writing.

  • Writing Formal.

  • Writing Mails.

  • Resume Writing.

Section C:–

  • Introduction to Basic Writing.

  • Nouns, Pronouns and Verbs.

  • Articles, Adjectives and Adverbs.

  • Direct and Indirect Active and Passive Speech

Paper 3: Business Mathematics and Logical Reasoning

  • Algebra of Matrices, Inverse of a Matrix and Determinants, Solving System of Equations using Matrix.

  • Nominal Rate of Return.

  • Compound Annual Growth Rate (CAGR).

Logical Reasoning id New paper Carrying 20 Marks

  • Number Series Coding and Decoding and Odd Man Out.

  • Blood relations.

  • Seating Arrangements.

  • direct Tests.

  • Syllogism.

Paper 3: Business Statistics

No Change in the Subject.

Paper 4: Business Economics

  • Introduction to Business Economics.

  • Meaning of Business Economics.

  • Objectives of Business Firm – Profit Maximization, Sales Maximization, Growth Maximization.

  • Business Cycles.

  • Meaning of Business Cycles.

  • Phases of Business Cycles.

  • Features of Business Cycles.

  • Causes Behind this Cycles.

  • Macro Economics.

  • Indian Economics.

Paper 4: Business and Commercial Knowledge.

  • Introduction to Business.

  • Business Environmental.

  • Business Organizations.

  • Government Policies for Business Growth.

  • Organizations Facilitating Business.

  • Common Business and Commercial Terminologies.