CA Foundation Course

Welcome to Devalya Education – the ideal place for ambitious students who want to crack the CA Foundation Exam with confidence and excellence. If you’re aiming to enter the world of Chartered Accountancy, this comprehensive guide covers everything you need to know — from eligibility to syllabus, exam pattern, preparation tips, and FAQs.

What is the CA Foundation Course?

CA Foundation is the entry-level exam for students aspiring to become a Chartered Accountant (CA) in India. Conducted by the Institute of Chartered Accountants of India (ICAI), this course tests your fundamental knowledge in accounting, law, mathematics, economics, and business concepts. It is mandatory for students entering the CA journey through the Foundation route.

Becoming a CA opens doors to respected and rewarding careers in finance, auditing, taxation, consulting, corporate accounting, and entrepreneurship.

Why Choose CA Foundation with Devalya Education?

At Devalya Education, we understand that the CA Foundation is more than just an exam — it’s a mindset. Here’s what makes our program student-friendly and success-oriented:

Experienced Faculty & Personalized Mentoring
Comprehensive Study Material (English & Hindi)
Live & Offline Classes + Recorded Lectures
Regular Mock Tests & Performance Feedback
Focused Strategy for High Score
Supportive Environment for Beginners

Our goal is to make your CA Foundation preparation simpler, smarter, and effective.

CA Foundation Eligibility Criteria

Before you apply for the CA Foundation exam, make sure you meet the ICAI eligibility rules:

You must have passed or appeared in Class 12 (All streams).
You can register after Class 10, but can only appear for the exam after passing Class 12.
Commerce, Non-Commerce, Science, and Arts students are all eligible.

CA Foundation Registration Process

Registering for the Foundation course is a straightforward online process:

1. Visit the ICAI official website.

2. Create your student account through ICAI’s Self Service Portal.

3. Fill out the Foundation registration form.

4. Upload required documents (photo, signature, 10th/12th mark sheet).

5. Pay the registration fee and submit.

6. Receive confirmation and access to ICAI study modules.

Pro Tip: Start your registration early — especially before the exam cycle deadlines — to avoid late fees and secure your preferred exam month.

CA Foundation Exam Pattern (2026)

To plan your study strategy effectively, you must understand the exam structure:

Total Papers: 4
Total Marks: 400 (100 marks each)
Subjective + Objective Mix
Negative Marking: 0.25 marks in objective papers (Paper 3 & 4)
Passing Criteria: At least 40% in each paper and 50% overall

CA Foundation Syllabus – Detailed Breakdown

Paper 1: Principles and Practice of Accounting

• Basics of Accounting

• Journal Entries & Ledger Accounts

• Financial Statements Preparation

• Bank Reconciliation

• Depreciation & Inventory Concepts

Focus on concept clarity to solve practical accounting problems accurately.

Paper 2: Business Laws & Business Correspondence

Part A – Business Laws

• Indian Contract Act

• Sale of Goods Act

• Partnership & LLP Laws

Part B – Business Correspondence

• Effective Business Writing

• Letters, Comprehension, Communication Skills

• Vocabulary & Grammar

Paper 3: Mathematics, Logical Reasoning & Statistics

Part A – Business Mathematics

• Ratios, Time Value of Money, Profit Loss

• Matrices & Determinants

Part B – Logical Reasoning

• Coding–Decoding

• Sequences & Patterns

Part C – Statistics

• Data Interpretation

• Measures of Central Tendency

• Probability & Index Numbers

Paper 4: Business Economics & Commercial Knowledge

Part A – Business Economics

• Demand & Supply Analysis

• Market Structures

• National Income

Part B – Business & Commercial Knowledge

• Business Environment

• Government Policies

• Financial Markets & Business Terms

Best Preparation Strategy for CA Foundation

Success in CA Foundation depends on disciplined planning:

Start Early & Plan Weekly Targets
Study ICAI Modules First (Official Material)
Practice Mock Tests Regularly
Revise Frequently – Especially Maths & Law
Solve Past Question Papers with Time Limits

Devalya Education provides structured lesson plans, topic-wise tests, and revision sessions to help you stay ahead.

CA Foundation Exam Attempts & Frequency

The CA Foundation Exam is now held three times a year — typically in January, May/June, and September — giving students more flexibility to schedule their attempt.

Frequently Asked Questions (FAQs)

Q1. When can I appear for the CA Foundation exam?
You can appear for the CA Foundation exam only after appearing in the Class 12 board exam and completing 4 months of study before the exam month.

Q2. Is coaching necessary for CA Foundation?
Coaching is not mandatory, but guided coaching increases clarity, speed, and confidence — especially for students new to professional studies.

Q3. Can non-commerce students crack CA Foundation?
Yes! Students from any stream can prepare for Foundation with focused study and planning.

Q4. How long should I prepare?
At least 6–8 months of serious preparation, depending on your pace and understanding of concepts.

Q5. What is the passing percentage in CA Foundation?
A candidate needs 40% in each paper and 50% overall to pass the exam.

Start Your CA Journey with Devalya Education

At Devalya Education, we don’t just teach — we guide you toward success. Our CA Foundation coaching equips you with the academic strength, exam strategy, confidence, and clarity to achieve high scores and move ahead in your CA career.

Enroll today and take the first bold step towards becoming a CA!