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SYLLABUS

CA-FOUNDATION

Address : 148-B, Near Banshi Bhawan, Tagore Town, Allahabad.

Contact No. : 9451-506-506, 988-998-0595

SYLLABUS OF CA FOUNDATION KISALAY COMMERCE CLASSES | 9451506506, 9889980595

Add. : 148-B, Near Banshi Bhawan Chauraha, Tagore Town, Allahabad P a g e | 1

SUBJECTS IN CA FOUNDATION COURSEPaper 1: Principles and Practices of Accounting (100 Marks)Paper 2: Mercantile Law & General English (100 Marks)

Part I : Mercantile Law (60 Marks) Part II : General English (40 Marks)

Paper 3*: Business Mathematics and Logical Reasoning & Statistics (100 Marks) Part I: Business Mathematics and Logical Reasoning (60 Marks) Part II: Statistics (40 Marks)

Paper 4*: Business Economics & Business and Commercial Knowledge (100 Marks) Part I: Business Economics (60 Marks) Part II: Business and Commercial Knowledge (40 Marks)

*Paper 3 and Paper 4 will be Objective type papers

CA Foundation Course StructureNumber of Papers – 4

Paper 1 Principles and Practices of Accounting 100 MarksDescriptive /

Subjective Type

Paper 2Business Law & Business Correspondenceand Reporting

100 Marks

Descriptive/Subjective Type

Section A: Business Law – 60 Marks

Section B: Business Correspondenceand Reporting – 40 Marks

Paper 3Business Mathematics Logical Reasoningand Statistics 100 Marks

ObjectiveType

Paper 3 – Part I: Business Mathematics andLogical Reasoning (60 Marks)

Paper 3 – Part II: Statistics (40 Marks)

Paper 4Business Economics & Business andCommercial Knowledge 100 Marks

ObjectiveTypePaper 4 – Part I: Business Economics (60 Marks)

Paper 4 – Part II: Business andCommercial Knowledge (40 Marks)

Note :1. Passing percentage: Aggregate- 50% and Subject-wise- 40% at one sitting.2. Objective type question of 1 or more marks.3. Examination: In the month of November and May after passing Class XII

SYLLABUS OF CA FOUNDATION KISALAY COMMERCE CLASSES | 9451506506, 9889980595

Add. : 148-B, Near Banshi Bhawan Chauraha, Tagore Town, Allahabad P a g e | 2

CA FOUNDATIONPAPER – 1 : PRINCIPLES AND PRACTICE OF ACCOUNTING

(One paper – Three hours – 100 Marks)1. Theoretical Framework

Meaning and Scope of accounting Accounting Concepts, Principles and Conventions Accounting terminology – Glossary 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. Indian Accounting Standards – Concepts and Objectives.

2. Accounting Process Books of Accounts Preparation of Trial Balance Rectification of Errors.

3. Bank Reconciliation StatementIntroduction, reasons, preparation of bank reconciliation statement.

4. InventoriesCost of inventory, Net realizable value, Basis and technique of inventory valuation and record keeping.

5. Concept and Accounting of DepreciationConcepts, Methods of computation and accounting treatment of depreciation, Change in depreciation methods.

6. Accounting for Special Transactions Bills of exchange and promissory notes

Meaning of Bills of Exchange and Promissory Notes and their Accounting Treatment; Accommodation bills. Sale of goods on approval or return basis

Meaning of goods sent on approval or return basis and accounting treatment. Consignments

Meaning and Features of consignment business, Difference between sale and consignment, Accountingtreatments for consignment transactions and events in the books of consignor and consignee.

Joint Ventures for non-corporate entitiesMeaning and Features of joint venture transactions, Distinction between joint venture and partnership, Methodsof maintaining joint venture accounts.

Royalty accountsMeaning of the term “Royalty” and Accounting Treatment thereof.

Average due DateMeaning, Calculation of average due date in various situations.

Account CurrentMeaning of Account Current, Methods of preparing Account Current.

7. Final Accounts of Sole ProprietorsElements of financial statements, Closing Adjustment Entries, Trading Account, Profit and Loss Account and BalanceSheet of Manufacturing and Non-manufacturing entities.

8. Partnership Accounts Final Accounts of Partnership Firms Admission, Retirement and Death of a Partner including Treatment of Goodwill

SYLLABUS OF CA FOUNDATION KISALAY COMMERCE CLASSES | 9451506506, 9889980595

Add. : 148-B, Near Banshi Bhawan Chauraha, Tagore Town, Allahabad P a g e | 3

Introduction to LLPs and Distinction of LLPs from Partnership.9. Financial Statements of Not-for-Profit Organizations

Significance of Receipt and Payment Account, Income and Expenditure Account and Balance Sheet, Differencebetween Profit and Loss Account and Income and Expenditure Account. Preparation of Receipt and Payment Account,Income and Expenditure Account and Balance Sheet.

10. Introduction to Company Accounts Definition of shares and debentures 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.

11. Basic Accounting Ratios (profitability, solvency, liquidity and turnover)

SYLLABUS OF CA FOUNDATION KISALAY COMMERCE CLASSES | 9451506506, 9889980595

Add. : 148-B, Near Banshi Bhawan Chauraha, Tagore Town, Allahabad P a g e | 4

PAPER – 2 : BUSINESS LAWS AND BUSINESS CORRESPONDENCEAND REPORTING

(One paper – Three hours – 100 Marks)

SECTION A : BUSINESS LAWS (60 MARKS)1. 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, Contingentand Quasi Contract.

2. The Sale of Goods Act, 1930: Formation of the contract of sale, Conditions and Warranties, Transfer of ownership anddelivery of goods, Unpaid seller and his rights.

3. The Indian Partnership Act, 1932: General Nature of Partnership, Rights and duties of partners, Reconstitution of firms,Registration and dissolution of a firm.

4. The Limited Liability Partnership Act, 2008: Introduction- covering nature and scope, Essential features, characteristicsof LLP, Incorporation and differences with other forms of organizations.

5. The Companies Act, 2013 : Essential features of company, corporate veil theory, Classes of companies, types of sharecapital, Incorporation of company, Memorandum of Association, Articles of Association, Doctrine of IndoorManagement

Note: If new legislations are enacted in place of the existing legislations, the syllabus would include the correspondingprovisions of such new legislations with effect from dates notified by the Institute.

SECTION B : BUSINESS CORRESPONDENCE AND REPORTING (MARKS 40)Part – I: Communication

1. Communication Types Directions Network Process Problems Barriers Types of Communication

1. Interpersonal Skills2.Listening Skills3.Emotional Intelligence

Part – II : Sentence Types and Word Power2. Sentence Types (Direct-Indirect, Active -Passive

Speech) Sentence: Definition Classification of sentence based on connotation

1.Assertive sentences2. Interrogative sentences3. Imperative sentences4.Exclamatory sentences5.Optative sentences

Sentence Structure1.Subject and Predicate2.Verb (Auxiliary, Finite)

3.Object (Direct, Indirect)4.Complement5.Adjunct or Adverbial6.Clause Structure7.Types of Clauses

Independent clauses Dependent clauses Relative or noun clauses Types of sentences

1.Simple sentence2.Compound sentence3.Complex sentence4.Compound-complex sentence

Direct-Indirect Speech1. Introduction2.Procedure for converting Direct speech into

Indirect speech 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

SYLLABUS OF CA FOUNDATION KISALAY COMMERCE CLASSES | 9451506506, 9889980595

Add. : 148-B, Near Banshi Bhawan Chauraha, Tagore Town, Allahabad P a g e | 5

Punctuation in Direct speech1.Rules for converting Indirect speech into Direct

speech Active Passive Voice: Introduction

1.Usage : Active vs. passive voice2.Reasons for using Passive voice3.Changing Passive voice to Active voice4.Changing Active voice to Passive voice5.Suggestions for using Active and Passive voice

Verbs Voice Active or passive Exercises

3. Vocabulary Root Words, Synonyms, Antonyms,Prefixes, Suffixes), Phrasal verbs, Collocations andIdioms. Introduction Significance of improving vocabulary How to improve vocabulary Root words Synonyms and Antonyms Words formed by using Prefixes Words formed by using Suffixes (viii) Phrasal

verbs Collocations Idioms Exercises

Part – III : Comprehension Passages and Note Making4. Comprehension Passages

Introduction to Comprehension Passages Points to ponder Sample Passages with answers Exercises

5. Note Making Introduction to Note Making Significance of Note Making Detailed Format Heading(Title)

1.Sub-heading2. Indentation3.Points4.Use of abbreviations5.Summary6.Content7.Expression

Steps to Comprehend and summarize text Helpful Hints Sample Passages with Notes Exercises

Part – IV : Developing Writing Skills6. Introduction to Basic Writing

Introduction Process of writing Styles of Writing Significance of writing skills for students Writing Conventions Characteristics of good writing Do’s and Don’ts of good writing

7. Precise Writing What is Precise writing? Features of good Precise writing How to write a Precise Do’s and Don’ts of Precise writing Examples (Passages with Precise) Exercises

8. Article Writing What is an Article? Essential elements of Article Writing Detailed Format

1.Title2.By- Writer’s Name3.Body

Introduction Main Idea-Support Conclusion

1.Sample Articles2.Exercises3.Report Writing

What is a Report? Essential elements of Report Writing Kinds of Reports

1.Reporting for a Meeting/Assembly2.Reporting for a Newspaper3.Reporting for a Magazine

Detailed Format for (iii) above1.Title2.By- Writer’s Name3.Place, Date4.Body

What When Where Who How

1.Tips and Conventions of Report Writing

SYLLABUS OF CA FOUNDATION KISALAY COMMERCE CLASSES | 9451506506, 9889980595

Add. : 148-B, Near Banshi Bhawan Chauraha, Tagore Town, Allahabad P a g e | 6

2.Sample Reports3.Exercises4.Writing Formal Letters

Types of Letters1.Circulars2.Complaints3.Memos4.Promotional Content5.Sales6.Recovery/Remittances

Detailed format for (i) above1.Date2.Salutation3.Subject4.Body of the letter

First paragraph Second paragraph

1.Complimentary Closure Points to Remember Sample Letters Exercises

11. Writing Formal Mails How to Write a Formal Mail? Writing Effective Mails Essential elements of Mails

1.Subject line2.Formal Greetings

3.Target Audience(Reader)4.Clarity and Conciseness5.Formal Closing6.Proof read7.Feedback

Tips and Conventions of Mails Sample Mails Exercises

12. Resume Writing Essential Elements of Resume

1.Name and contact details2.Objective Summary3.Academic Qualifications and Achievements4.Co-curricular Achievements5.Training Programs attended/completed6.Strengths7. Interests/Hobbies8.Declaration9.Signature

Resume Writing Tips and Conventions Sample Resumes Exercises

13. Meetings Notice Agenda Drafting minutes Action Taken Report

SYLLABUS OF CA FOUNDATION KISALAY COMMERCE CLASSES | 9451506506, 9889980595

Add. : 148-B, Near Banshi Bhawan Chauraha, Tagore Town, Allahabad P a g e | 7

PAPER -3: BUSINESS MATHEMATICS, LOGICAL REASONINGAND STATISTICS

(One paper – Three hours – 100 Marks)

Part – A. Business Mathematics (40 Marks)1. Ratio and Proportion, Indices and Logarithms

Ratio and Proportion (Business Applications related to Ration and Proportion) Laws of Indices, Exponents andLogarithms and Anti Logarithms.

2. Equations and Matrices Equations: Simultaneous linear equations up to three variables, Quadratic and Cubic equations in one variable. Matrices: Algebra of Matrices, Inverse of a Matrix and determinants, solving system of equations by Cramer’s

Rule (involving not more than three variables).3. Linear Inequalities with Objective Functions and Optimization w.r.t. objective function.4. Time value of Money

Simple Interest Compound interest Depreciation Effective Rate of Interest Present Value Net Present Value Future Value (viii) Perpetuity Annuities Sinking Funds Valuation of Bonds Calculating of EMI (xiii) Calculations of Returns:

1.Nominal Rate of Return2.Effective Rate of Return3.Compound Annual growth rate (CAGR)4.Permutations and Combinations

Basic concepts of Permutations and Combinations: Introduction, the Factorial, Permutations, results, CircularPermutations, Permutations with restrictions, Combinations with standard results.

5. Sequence and SeriesIntroduction Sequences, Series, Arithmetic and Geometric progression, Relationship between AM and GM and Sumof n terms of special series

6. Sets, Relations and Functions7. Basic applications of Differential and Integral calculus (Excluding the trigonometric applications), Applications of

Marginal Cost and Marginal Revenue etc.,

Part – B: Logical Reasoning (20 Marks)1. Number series, Coding and Decoding and odd man out.2. Direction Tests3. Seating Arrangements4. Blood Relations5. Syllogism

SYLLABUS OF CA FOUNDATION KISALAY COMMERCE CLASSES | 9451506506, 9889980595

Add. : 148-B, Near Banshi Bhawan Chauraha, Tagore Town, Allahabad P a g e | 8

Part – C: Statistics (40 Marks)1. Statistical description of Data

Statistical Representation of Data, Diagrammatic representation of data, Frequency distribution, Graphicalrepresentation of Frequency Distribution – Histogram, Frequency Polygon, Ogive, Pie-chart.

2. Measures of Central tendency and DispersionMeasures of Central Tendency and Dispersion: Mean Median, Mode, Mean Deviation, Quartiles and QuartileDeviation, Standard Deviation, Co-efficient of Variation, Coefficient of Quartile Deviation.

3. ProbabilityProbability: Independent and dependent events; mutually exclusive events. Total and Compound Probability andMathematical Expectation.

4. Theoretical DistributionsTheoretical Distributions: Binomial Distribution, Poisson distribution – Basic application and Normal Distribution –Basic applications.

5. Correlation and RegressionCorrelation and Regression: Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank Correlation, Probable Errorand Probable limits. Regression lines, Regression equations, Regression coefficients.

6. Index Numbers and Time Series Index Numbers: Uses of Index Numbers, Problems involved in construction of Index Numbers, Methods of

construction of Index Numbers. Time Series Analysis – Components of Time Series and Calculation of Trend by Moving Average Method.

SYLLABUS OF CA FOUNDATION KISALAY COMMERCE CLASSES | 9451506506, 9889980595

Add. : 148-B, Near Banshi Bhawan Chauraha, Tagore Town, Allahabad P a g e | 9

PAPER – 4 : BUSINESS ECONOMICS AND BUSINESS ANDCOMMERCIAL KNOWLEDGE

(One paper – Three hours – 100 Marks)

PART I : BUSINESS ECONOMICS (60 Marks)1. Introduction to Business Economics

Meaning and scope of Business Economics Basic Problems of an Economy and Role of Price Mechanism.

2. 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

3. 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.

4. Price Determination in Different Markets Various forms of markets – Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly Price determination in these markets.

5. Business Cycles Meaning Phases Causes behind these Cycles.

PART – II : BUSINESS AND COMMERCIAL KNOWLEDGE (40 MARKS)1. Introduction to Business

Nature of Business, Profession and Employment. Objectives of Business. Economic and Non-Economic Activities,Forms of Business Organizations.

2. Business EnvironmentMicro and Macro Environment, Elements of Micro Environment – Consumers/Customers, Competitors, Organization,Market, suppliers, Intermediaries, Elements of Macro Environment – Demographic, Economic, Political-legal, Socio-cultural, Technological, Global Environment.

3. Business organizationsOverview of leading Indian and Global Companies.

4. Government Policies for Business GrowthPolicies creating conducive business environment such as Liberalization, Privatization, Foreign Direct Investment.

5. Organizations facilitating Business Indian regulatory bodies – SEBI, RBI, IRDA, CCI Indian Development Banks – IFCI, SIDBI, EXIM Bank, NABARD

6. Common Business Terminologies Finance Terminologies. Marketing Terminologies. Stock & Commodity Markets Terminologies. Banking Terminologies. Other Business Terminologies.

Note: Students are expected to read at least one financial newspaper and one business magazine on a regular basis. They mayalso watch a business channel to remain updated about the developments related to commercial world.

Address : 148-B, Near Banshi Bhawan, Tagore Town, Allahabad.

TOPPERS' GALLERY

ABOUTFA C U LT YYASH YADAV

5th Rank in Allahabad

DEC. 2017

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DEC. 2017

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DEC. 2017 DEC. 2017 DEC. 2017 DEC. 2017 DEC. 2017

ABHINAV PR. SINGH

Marks : 110

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MARKS : 102

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Marks : 282

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SWATI TRIPATHI

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UPASANA

Marks : 299

JUNE. 2018

CA-Foundation

CS-Foundation

CMA-Foundation

Batch Start of Foundation Classes from

rd03 October, 2018

Fees Structure :

CA-Foundation`12,000/- Only.

*If you will take admission in B.Com.+ CA-Foundation.

Discount

`2,000/-*

CA/CS/CMA-Foundation

Contact No. : 9451-506-506, 988-998-0595

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