CA Foundation Accounts 2024, Syllabus, Pattern & Papers

Post Name : CA Foundation Accounts 2024, Syllabus, Pattern & Papers
Post Date : 12 December , 2023
Post Description :    CA Foundation Accounts: As students journey into the CA Foundation course in 2024, they encounter the inaugural paper, “Principles and Practices of Accounting.” This core module explores fundamental accounting topics, drawing on concepts students may have previously encountered in their 11th and 12th Class studies.

CA Foundation Accounts Syllabus 2024

In the CA Foundation Accounts syllabus for 2024, you’ll dive into practical aspects of accounting. Here’s a simplified overview in below table:

CA Foundation Accounts 2024 Syllabus
Syllabus TopicDetails
1. Theoretical Framework
  • Meaning and Scope of Accounting.
  • Accounting Concepts, Principles, and Conventions.
  • Accounting Terminology.
  • Capital and Revenue Expenditure, Capital and Revenue Receipts, contingent assets, and contingent liabilities.
  • Accounting Policies.
  • Accounting as a Measurement Discipline.
  • Accounting Standards.
  • Indian Accounting Standards (IND AS).
2. Accounting Process
  • Books of Accounts.
  • Preparation of Trial Balance.
  • Rectification of Errors.
3. Bank Reconciliation Statements
4. Inventories
5. Concept and accounting of Depreciation
6. Accounting for Special Transactions
  • Bill of Exchange and Promissory Notes.
  • Sale of Goods on approval or return basis.
  • Consignments.
  • Average due date.
  • Account Current.
7. Final Accounts of Sole Proprietors
8. Partnership Accounts
  • Final Accounts of Partnership Firms.
  • Admission, Retirement, and Death of a Partner, including Treatment of Goodwill.
  • Introduction to LLPs and Distinction of LLPs from Partnership.
9. Financial Statements of Non-Profit Organisations
10. Introduction to Company Accounts
  • Definition of shares and debentures.
  • The issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares.
  • Statement of Profit and Loss and Balance Sheet as per Schedule III to the Companies Act, 2013.
  • Basic Accounting Ratios (Profitability, Solvency, Liquidity, and Turnover).

CA Foundation Accounts Exam Pattern 2024

Here’s a quick overview of the CA Foundation Accounts Exam Pattern 2024 and the Marking scheme for 2024. Also, in the table below, we’ve mentioned the CA Foundation Exam Pattern according to the new updated syllabus:

  • The CA Foundation Exam comprises four subjects, each with 100 marks, summing up to 400 marks.
  • Two subjects follow an objective pattern, while the others adopt a subjective approach.
  • The initial two papers are subjective, whereas the third and fourth papers are objective.
  • If students provide an incorrect answer to an objective question, they face a 0.25-point deduction from their overall score.
  • CA Foundation Exams occur biannually, in November and May.
  • Students have the option to take the exams in either English or Hindi.
  • To pass, candidates must secure a minimum of 40% in each topic and at least 50% overall across all subjects.
  • Each paper consists of sections, and each section holds a specific percentage of the total marks.
  • Explore sample question papers and tests from the past five years on this page to prepare for the CA Foundation 2024 exams.


CA Foundation Accounts 2024: Exam Pattern
Exam MediumEnglish/Hindi
Exam ModeOffline
Types of QuestionsPaper 1 & 2 – Subjective
Passing Criteriaabove 40% in each subject
Negative MarkingYes (Objective papers)
Maximum Marks400

CA Foundation Accounts Preparation Tips

Here are some important tips & tricks for CA Foundation Accounts for the 2024 exam:

  • Understand the Syllabus: To excel in CA Foundation Accounts 2024, begin by thoroughly understanding the syllabus. This provides a roadmap, allowing you to prioritize topics and allocate your study time effectively, ensuring comprehensive coverage.
  • Regular Revision: Reinforce your understanding of accounting principles through consistent revision. Regularly revisiting concepts helps solidify your grasp of the material, making it easier to recall and apply during the exam.
  • Practice Past Papers: Enhance your exam preparedness by solving past CA Foundation Accounts papers from the last five years. This not only familiarizes you with the question patterns but also highlights areas that may need more attention.
  • Time Management: Effective time management is crucial. Allocate your study time based on the weightage of each topic in the exam. This ensures that you give due attention to all areas, preventing you from being disproportionately focused on specific sections.
  • Seek Clarifications: Don’t hesitate to seek clarification on any doubts you may have. Whether from teachers, peers, or online resources, obtaining a clear understanding of complex topics is essential for success in CA Foundation Accounts 2024.
  • CA Foundation Accounts Mock Tests: Simulate exam conditions by regularly taking mock tests. This not only familiarizes you with the exam environment but also helps refine your time management skills, ensuring you can effectively tackle all sections within the allotted time.
  • Group Study: Participate in group study sessions with your peers. Engaging in discussions with fellow students provides diverse perspectives on challenging topics and fosters a deeper understanding through shared insights.
  • Stay Updated: Keep yourself informed about any updates or changes in the CA Foundation Accounts 2024 syllabus or exam pattern. Staying updated ensures you are well-prepared for any modifications and can adjust your study plan accordingly.
  • Healthy Lifestyle: A balanced lifestyle should be maintained while you prepare. Adequate sleep, proper nutrition, and regular breaks are integral to effective learning. Maintaining a healthy lifestyle enhances well-being in general and concentration in particular.
  • Self-Evaluation: Periodically assess your progress. Determine your strong and weak points so that you may adjust your study schedule. Regular self-evaluation is key to refining your approach, ensuring you address any challenges and continually improve.

However, mastering the CA Foundation Accounts 2024 necessitates a holistic approach, encompassing a deep dive into the syllabus, acclimatization to the exam pattern, and rigorous practice with past papers. A comprehensive strategy is key, coupled with effective time management and self-assessment, from theoretical frameworks to special transactions.

Moreover, PhysicsWallah (PW) is a standout coaching provider for CA Foundation and other CA exams. PW’s dedication to delivering high-quality educational resources, expert guidance, and a conducive learning atmosphere make it an invaluable companion on the challenging journey to success.

As candidates gear up for CA Foundation Accounts 2024, PW’s commitment to clarity and practical application establishes it as a trusted partner, fostering academic growth and laying a robust foundation for a prosperous career in accountancy.

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