CA Foundation Syllabus Jan 2027, Check Latest Subjects-wise Pattern

Paper 1: Accounting

This foundational paper is designed to equip you with a solid understanding of fundamental accounting concepts, principles, and techniques. By mastering the topics covered in this paper, you'll be able to prepare financial statements and solve basic accounting problems.

CA Foundation Syllabus Jan 2027 for Accounting
Chapters	Units
Module 1
Chapter 1: Theoretical Framework	Meaning and Scope of Accounting Accounting Concepts, Principles and Conventions Capital and Revenue Expenditures and Receipts Contingent Assets and Contingent Liabilities Accounting Policies Accounting as a Measurement Discipline—Valuation Principles, Accounting Estimates Accounting Standards
Chapter 2: Accounting Process	Basic Accounting Procedures—Journal entries Ledgers Trial Balance Subsidiary Books Cash Book Rectification of Errors
Chapter 3: Bank Reconciliation and Statement	–
Chapter 4: Inventories	–
Chapter 5: Depreciation and Amortisation	–
Chapter 6: Bills of Exchange and Provisional Notes	–
Chapter 7: Preparation of Final Accounts of Sole Proprietors	Final Accounts of Non-Manufacturing Entities Final Accounts of Manufacturing Entities
Module 2
Chapter 8: Financial Statements of Not-for-Profit Organisations	–
Chapter 9: Accounts from Incomplete Records	–
Chapter 10: Partnership and LLP Accounts	Introduction to Partnership Accounts Treatment of Goodwill in Partnership Accounts Admission of a New Partner Retirement of a Partner Death of a Partner Dissolution of Partnership Firms and LLPs Annexure-II
Chapter 11: Company Accounts	Introduction to Company Accounts Issue, Forfeiture and Re-Issue of Shares Issue of Debentures Accounting for Bonus Issue and Right Issue Redemption of Preference Shares Redemption of Debentures

Paper 2: Business Law 

In the CA Foundation Exam 2027, Paper 2 is dedicated to business laws, which aims to equip students with a holistic understanding of the major laws controlling business operations.

CA Foundation Syllabus Jan 2027 for Business Laws
Chapter	Units
Chapter 1: Indian Regulatory Framework	–
Chapter 2: The Indian Contract Act, 1872	Nature of Contracts Consideration Other Essential Elements of a Contract Performance of Contract Breach of Contract and its Remedies Contingent and Quasi Contracts Contract of Indemnity and Guarantee Bailment and Pledge Agency
Chapter 3: The Sale of Goods Act, 1930	Formation of the Contract of Sale Conditions & Warranties Transfer of Ownership and Delivery of Goods Unpaid Seller
Chapter 4: The Indian Partnership Act, 1932	General Nature of Partnership Relations of Partners Registration and Dissolution of a Firm
Chapter 5: The Limited Liability Partnership Act, 2008	–
Chapter 6: The Companies Act, 2013	–
Chapter 7: The Negotiable Instruments Act, 1881	–

Paper 3: Quantitative Aptitude 

This paper is designed to help you develop a strong foundation in mathematical and statistical concepts with a focus on their practical applications in business, finance, and economics. Additionally, its purpose is to enhance your logical logic skills, allowing you to analyze and solve problems systematically and logically.

CA Foundation Syllabus Jan 2027 for Quantitative Aptitude
Part A: Business Mathematics
Chapter 1: Ratio and Proportion, Indices, and Logarithms	Chapter 5: Basic Concepts of Permutations and Combinations
Chapter 2: Equations	Chapter 6: Sequence and Series—Arithmetic and Geometric Progressions
Chapter 3: Linear Inequalities	Chapter 7: Sets, Relations and Functions, Basics of Limits and Continuity Functions
Chapter 4: Mathematics of Finance	Chapter 8: Basic Applications of Differential and Integral Calculus in Business and Economics (A) Differential Calculus  (B) Integral Calculus
PART-B: Logical Reasoning
Chapter 9: Number Series, Coding and Decoding, and Odd Man Out	Chapter 11: Seating Arrangements
Chapter 10: Direction Tests	Chapter 12: Blood Relations
PART-C: Statistics
Chapter 13: Unit I: Statistical Representation of Data Unit II: Sampling	Chapter 14: Measures of Central Tendency and Dispersion Unit I: Measures of Central Tendency Unit II: Dispersion
Chapter 15: Probability	Chapter 16: Theoretical Distributions
Chapter 17: Correlation and Regression	Chapter 18: Index Numbers

Paper 4: Business Economics 

In this paper, we explore the fundamentals of business economics with the primary goal of equipping you with a deep understanding of key concepts and theories. By mastering these principles, you'll be able to apply economic reasoning to real-world business scenarios, making informed decisions and solving everyday problems with confidence.

Chapter	Units
Chapter 1: Nature & Scope of Business Economics	Introduction Basic Problems of an Economy & Role of Price Mechanism
Chapter 2: Theory of Demand and Supply	Law of Demand and Elasticity of Demand Theory of Consumer Behaviour Supply
Chapter 3: Theory of Production and Cost	Theory of Production Theory of Cost
Chapter 4: Price Determination in Different Markets	Meaning and Types of Markets Determination of Prices Price Output Determination under Different Market Forms
Chapter 5: Business Cycles	–
Chapter 6: Determination of National Income	National Income Accounting The Keynesian Theory of Determination of National Income
Chapter 7: Public Finance	Fiscal Functions: An Overview, Centre and State Finance Market Failure/Government intervention to correct Market Failure The Process of Budget Making: Sources of Revenue, Expenditure Management and Management of Public Debt Fiscal Policy
Chapter 8: Money Market	The Concept of Money Demand: Important Theories The Concept of Money Supply Monetary Policy
Chapter 9: International Trade	Theories of International Trade The Instruments of Trade Policy Trade Negotiations Exchange Rate and Its Economic Effects International Capital Movements
Chapter 10: Indian Economy	–

CA Foundation Exam Pattern for Jan 2027

The CA Foundation exam pattern 2027 includes 4 papers, each testing a different aspect of a candidate's knowledge and skills. The exam will be conducted in offline mode, with multiple-choice questions and descriptive questions. Candidates must score a minimum of 40% in each paper and 50% overall to pass. Check below the detailed CA Foundation exam pattern for Jan 2027.

CA Foundation Exam Pattern Jan 2027
Sl. No	Paper Name	Marks	Types of Questions
Paper 1	Accounting	100 Marks	Objective
Paper 2	Business Laws	100 Marks	Objective
Paper 3	Quantitative Aptitude: Part A: Business Mathematics Part B: Logical Reasoning Part C: Statistics	100 Marks Part A: 40 Marks Part B: 20 Marks Part C: 40 Marks	Subjective
Paper 4	Business Economics	100 Marks	Subjective

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