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CA Foundation 2023 Sample Papers: Download Previous Year Papers
October 23, 2023
CA Foundation Preparation Tips 2023
February 1, 2023
CA Foundation Counselling 2022: Counselling Date & Other Important Details
January 19, 2023
CA Foundation 2022 Answer Key: Download PDF
January 9, 2023
CA Foundation 2022 Cut-off: Category-wise Cut-off
December 26, 2022
CA Foundation Exam Pattern: Check Details Here
November 15, 2022
CA Foundation Exam Date 2022
November 15, 2022
Are you preparing for a CA Foundation 2022 exam and feeling pressurized that comes along with that? If you answer yes, you must check this article to find useful insights into CA Foundation 2022 important topics to help you finish. The CA Foundation exam is a challenging exam that tests your knowledge and skills in accounting, audit, and financial management. In the June session CA Foundation exam, only 23693 candidates qualified out of 93729 candidates.
While studying for the CA Foundation 2022 exam, it is also important to look at the bigger picture. Whether you are a reappearing candidate or taking the test for the first time, it is essential to understand the key topics that hold maximum importance for this exam. So, if you are preparing for the upcoming CA Foundation exam in December, continue reading to know the important topics for the exam.
In the following sections, you can check all of CA Foundation’s important topics to focus on while studying for the exam.
CA Foundation Important Topics: Principles and Practices of Accounting
In the table below, you can find the list of important CA Foundation 2022 topics for Principles and Practices of Accounting:
| CA Foundation 2022 Topics | Sub-topics |
| Accounting Process | Books of Accounts |
| Preparation of Trial Balance | |
| Rectification of errors | |
| Bank Reconciliation Statement | Preparation of Bank Reconciliation Statement |
| Inventories | Cost of inventory |
| Net realizable value | |
| Basis and technique of inventory valuation and record keeping | |
| Concept and Accounting of Depreciation | Concepts, Methods of computation and accounting treatment of depreciation |
| Change in depreciation methods | |
| 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 | |
| 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. | |
| Financial Statements of Not-for-Profit Organisations | Significance of Receipt and Payment Account |
| Preparation of Receipts and Payments Accounts, | |
| Income and Expenditure Account and Balance Sheet of Not-for-profit-Organizations | |
| Income and Expenditure Account and Balance Sheet | |
| Difference between Profit and Loss and Income and Expenditure Accounts |
CA Foundation Important Topics: Business Laws and Business Correspondences and Reporting
Let us now take a look at the important topics for Business Laws and Business Correspondences and Reporting below:
| CA Foundation 2022 Topics | Sub-topics |
| The Indian Contract Act, 1872 | An overview of Sections 1 to 75 covering the general nature of contract, consideration, other essential elements of a valid contract |
| Performance of contract | |
| Breach of contract | |
| Contingent and Quasi Contract | |
| 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 | |
| Sentence Types and Vocabulary | Assertive sentences |
| Interrogative sentences | |
| Imperative sentences | |
| Exclamatory sentences | |
| Optative sentences | |
| Subject and Predicate | |
| Verb (Auxiliary, Finite) | |
| Object (Direct, Indirect) | |
| Complement | |
| Adjunct or Adverbial | |
| Clause Structure | |
| Types of Clauses | |
| Simple Sentence | |
| Compound Sentence | |
| Complex Sentence | |
| Compound-complex Sentence | |
| Rules for Converting | |
| Direct speech into Indirect Speech | |
| Change in pronouns | |
| Change in tenses | |
| Change in modals | |
| Changes for Imperative sentences | |
| Changes for Exclamatory sentences | |
| Changes for Interrogative sentences | |
| Punctuation in Direct speech | |
| Usage: Active Vs passive voice | |
| Reasons for using Passive voice | |
| Changing Passive voice to Active voice | |
| Changing Active voice to Passive voice | |
| Suggestions for using Active and Passive voice | |
| Significance of improving vocabulary | |
| How to improve vocabulary | |
| Root words | |
| Synonyms and Antonyms | |
| Words formed by using Prefixes | |
| Words formed by using Suffixes | |
| Phrasal Verbs | |
| Collocations | |
| Idioms | |
| Comprehension Passages and Note Making | Comprehension Passages |
| Introduction to Note Making | |
| Significance of Note Making | |
| Detailed Format: Heading(Title), Sub-heading, Indentation, Points | |
| Developing Writing Skills | Introduction to Basic Writing |
| Précis Writing | |
| Article Writing | |
| Report Writing | |
| Writing Formal Letters | |
| Writing Formal Mails | |
| Resume Writing | |
| Meetings |
CA Foundation Important Topics: Business Mathematics, Logical Reasoning, and Statistics
Check the list of important CA Foundation 2022 topics for Business Mathematics, Logical Reasoning, and Statistics:
| CA Foundation 2022 Topics | Sub-topics |
| Time Value of Money | Simple Interest |
| Compound Interest and Annuity Applications | |
| Perpetuity | |
| Depreciation | |
| Effective Rate of Interest | |
| Present Value | |
| Calculations of Returns | |
| Permutations and Combinations | Introduction, the Factorial, Permutations, Results |
| Circular Permutations | |
| Permutations with Restrictions | |
| Combinations with Standard Results | |
| Sequence and Series | Introduction Sequences |
| Series, Arithmetic and Geometric progression | |
| Relationship between AM and GM and Sum of n Terms of Special Series | |
| Differential and Integral calculus | Basic Applications of Differential and Integral calculus (Excluding the trigonometric applications) |
| Logical Reasoning | Number Series, Coding, and Decoding, and the Odd Man Out |
| Direction Tests | |
| Seating Arrangements | |
| Statistics | Statistical Representation of Data, |
| Diagrammatic Representation of data | |
| Frequency Distribution | |
| Graphical Representation of Frequency Distribution-Histogram | |
| Frequency Polygon, Ogive, Pie-chart | |
| Measures of Central Tendency and Dispersion: Mean Median, Mode, Mean Deviation, Quartiles, and Quartile Deviation, Standard Deviation, Co-efficient of Variation, Coefficient of Quartile Deviation |
CA Foundation Important Topics: Business Economics And Business and Commercial Knowledge
In the following table, you can find all the important topics for Business Economics And Business and Commercial Knowledge:
| CA Foundation 2022 Topics | Sub-topics |
| Theory of Demand and Supply | Meaning and Determinants of Demand |
| Law of Demand and Elasticity of Demand- Price, Income and Cross Elasticity | |
| Theory of consumer’s behaviour- Marshallian approach and Indifference curve approach Meaning and determinants of supply | |
| Law of supply and Elasticity of supply Demand Forecasting | |
| Theory of Production and Cost | Meaning and Factors of production |
| Laws of Production – The Law of Variable proportions and Laws of Returns to Scale Producer’s equilibrium | |
| Concepts of Costs- Short-run and long-run costs Average and marginal costs Total, fixed and variable costs |
Know the ICAI CA Foundation exam pattern here.
Some of the frequently asked questions on the CA Foundation exam are as follows:
Ans: Some of the most important subjects for the CA Foundation exam are Practices of Accounting, Business Laws, and Business Economics.
Ans: The Institute of Chartered Accountants of India (ICAI) has released the revised new syllabus for the CA Foundation exam on the official website.
Ans: CA Foundation exam is a computer-based examination and consists of two objective-type papers and two subjective-type papers.
Ans: CA Foundation exam is an entry-level entrance test for aspirants who want to pursue Chartered Accountancy courses. The Institute of Chartered Accountants of India (ICAI) conducts various ICAI exams.
Ans: For CA Foundation exam preparation, you must study for 6 to 7 months. Above all, your focus must be to cover the entire syllabus thoroughly.
Also check:
| CA Foundation Books | CA Foundation Notification 2023 |
| ICAI Application Form 2023 | ICAI Study Material 2023 |
We hope this article on the CA Foundation 2023 topics helped you. You can visit our website and write to us on the Embibe app if you have any doubts or queries.
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