CA Foundation New Syllabus
CA Foundation Classes ICAI Registration Process Subjects, Syllabus & Exam Pattern Admit Card Exam Dates Exam Tips About the faculties FAQ Aspiring Chartered Accountants need more than just academic expertise to succeed in the constantly changing financial industry; they also need a curriculum that is up-to-date. The CA Foundation course material is applicable here. In this blog post, we’ll go over the key components of the CA Foundation course outline and introduce you to StudyByTech, a business that specializes in offering excellent CA training. We are also excited to announce that StudyByTech is already accepting applications for its class of 2026 CA Foundation students! CA Foundation New Syllabus The following papers have been added to the CA Foundation 2026 syllabus under the New ICAI Scheme: Detailed CA Foundation Syllabus Under New Scheme 2026 Paper 1 Accounting Objective: To develop an understanding of the basic concepts and principles of accounting and apply the same in preparing financial statements and simple problem-solving. Topics Sub Topics Theoretical Framework Recording accounting transactions: principles of double entry bookkeeping, books of original entry journal, subsidiary books, cash book, ledger format, posting from journals and subsidiary books, balancing accounts.Preparation of the Trial BalanceRectification Of Errors Accounting Process Recording accounting transactions: principles of double entry bookkeeping, books of original entry journal, subsidiary books, cash book, ledger format, posting from journals and subsidiary books, balancing accounts.Preparation of the Trial BalanceRectification Of Errors Bank Reconciliation Statement introduction, reasons, and preparation of bank reconciliation statement Inventories Meaning and Scope of Accounting concepts, principles, and conventions.Capital and revenue expenditure, capital and revenue receipts, contingent assets, and contingent liabilities accounting Policies.Accounting as a measurement discipline – valuation principles, accounting estimates. Accounting Standards-concepts and objectives. Depreciation and amortization Tangible and intangible assets: meaning & difference, concepts, methods of computation and accounting treatment of depreciation and amortization, change in depreciation method Bills of Exchange and Promissory Notes Meaning of bills of exchange and promissory notes and their accounting treatment; accommodation bills Preparation of Final accounts of Sole Proprietors Elements of financial statements, closing adjustment entries, trading account, profit and loss account, and balance sheet of manufacturing and non-manufacturing entities Financial Statements of Not-for-Profit Organizations Meaning, basis and technique of inventory valuation, cost of inventory, net realisable value, and record system Accounts from Incomplete Records (excluding preparation of accounts based on ratios) Partnership And LLP Accounts Significance and preparation of receipt and payment account, income and expenditure account, and balance sheet; difference between profit and loss account, and income and expenditure account Company Accounts (definition of shares and debts)Issue shares And debts; forfeiture of shares, reissue of forfeited sharesRedemption of preference shares and debentures (excluding the purchase and redemption of own debentures by the sinking fund method)Accounting for Bonus Issue and Right Issue Paper 2 Business Law Objective: To develop general legal knowledge of the law of Contracts and sales and an understanding of various forms of businesses and their functioning to regulate the business environment and the ability to address basic application-oriented issues Topics Sub-Topics Indian Regulatory Framework Major Regulatory Bodies such as the Ministry of Finance, Ministry of Corporate Affairs, SEBI, RBI, IBBI, Ministry of Law and Justice, etc. The Indian Contract Act, 1872 General Nature Of Contract, Consideration, Other essential elements of a valid Contract Performance Contract, Breach Of Contract, Contingent and Quasi Contract, Contract of Indemnity and Guarantee Contract of Bailment and Pledge, Contract of Agency The Sale of Goods Act, 1930 Formation of the contract of sale, conditions and warranties, transfer of ownership and delivery of goods, unpaid seller and his rights The Indian Partnership Act, 1932 General Nature of Partnership, Rights and Duties of partners, Reconstitution of firms, Registration and Dissolution of a firm The Limited Liability Partnership Act, 2008 Introduction: covering nature and scope, Essential features, Characteristics of LLP, Incorporation, and Differences with other forms of organizations The Companies Act, 2013 Essential features of company, Corporate veil theory, Classes of companies, Types of share capital, Incorporation of company, Memorandum of Association, Articles of Association, Doctrine of Indoor Management The Negotiable Instruments Act, 1881 Meaning of Negotiable Instruments, Characteristics, Classification of Instruments, Different provisions relating to Negotiation, Presentation of Instruments, Rules of Compensation Paper 3 Mathematics Objective: To develop an understanding of the basic mathematical and statistical tools and apply the same in business, finance, and economic situations. To develop logical reasoning skills. Topics Sub-Topics Part A: Business Mathematics Ratio and proportion, Indices and Logarithms Ratio and proportion, and Time and work-related problems, Laws of inequalities, Exponents and antilogarithms Equations Ratio and proportion, Time and work-related problems, Laws of inequalities, Exponents and antilogarithms Linear Inequalities Linear Inequalities in one and two variables and the solution space Mathematics of Finance Ratio and proportion, Time and work-related problems, Laws of inequalities, Exponents and antilogarithms Permutations and Combinations Basic concepts of Permutations and combinations: Introduction, factorial, permutations, results, circular permutations, permutations with restrictions, and combinations With standard results Sequence and Series Introduction: Sequences, Series, Arithmetic and Geometric Progression Relationship between AM and GM and Sum of terms of special series and Business Applications Sets, relations, and functions Basics of Limits and Continuity Functions Basic applications of Differential and Integral calculus in Business and Economics (Excluding the trigonometric applications) Part B: Logical Reasoning Number series coding and decoding, odd man out, Direction Tests, Seating Arrangements, Blood Relations Part C: Statistics Statistical Representation of Data Diagrammatic representation of data, Frequency Distribution, Graphical representation of Frequency Distribution—Histogram, Frequency Polygon, Ogive, Pie-chart Sampling Basic principles of sampling theory, Comparison between sample surveys and complete enumerations, some important terms associated with sampling types, sampling errors, and non-sampling errors Measures of Central tendency and Dispersion Mean Median, Mode, Mean Deviation, Quartiles and Quartile Deviation Standard Deviation, Coefficient of Variation, and Coefficient of Quartile Deviation Probability Independent and dependent events; mutually exclusive events Total and Compound Probability and Bayes Theorem Theoretical Distributions Measures of Central Tendency and Dispersion Correlation and Regression Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank Correlation, Regression lines, Regression equations, and regression coefficients Index Numbers








