Course structure of CA

Let’s get into the course structure and eligibility criteria of the CA course—it’s time to see what the journey really looks like!"

Course Structure:

The CA course is divided into three levels: Foundation, Intermediate, and Final. The foundation is the base for all the 3 levels. It’s like an entry to CA. The intermediate level is the next level in which you will be getting an outline of all subjects of CA and this level is where things start getting deeper—both in terms of concepts and the range of subjects. Right after clearing your CA intermediate and before reaching the Final level, we undergo a two-year training period under a practicing Chartered Accountant or a CA firm. This hands-on learning phase is called “Articleship”, where we get to experience the real work of a CA—assisting with audits, taxation, filings, and more. It’s a great opportunity to apply what we’ve learned and build practical skills. Once this phase is completed, we move on to write the Final level exams.

When can someone register:

Someone who wants to pursue CA can register themselves when they are done with their grade 12 (foundation route) or when they are done with their under-graduation (direct entry to CA intermediate).

Where It All Begins – CA Foundation:

CA Foundation is like the official gateway to the CA journey. If you’re fresh out of 12th, this is where it all begins—no shortcuts here! But if you’ve already graduated, especially with a B.Com degree, you’ve got the option to skip this step and jump straight into CA Intermediate through the Direct Entry Route.

For school pass-outs though, Foundation is a must. It’s where you build your basics—accounting, law, business—everything that sets the stage for what’s coming next. Think of it like laying a solid foundation for a skyscraper—the stronger it is, the higher you can go.

Structure of CA Foundation:

CA Foundation comes with 4 subjects—Accounting, Business Laws, Quantitative Aptitude, and Business Economics. Out of these, Accounting and Business Laws are your classic descriptive papers where you write out your answers. But here’s the twist—Quantitative Aptitude and Business Economics are objective papers, meaning MCQs!

And yep, there's a catch—these objective papers have negative marking. For every wrong answer, 0.25 marks get knocked off.

Accounting:

Foundation Accounting is where your CA journey truly begins! It covers the core concepts like journal entries, depreciation, inventory valuation, partnership and company accounts—basically, the ABCs of accounting.

You'll dive into both theory and practical problems, from understanding principles to preparing full-fledged financial statements. This subject builds the backbone of your future CA work, so mastering it with focus and care is an absolute must.

Business Laws:

Business Laws—your second paper in CA Foundation—is all about understanding the legal backbone of business and commerce. This 3-hour, 100-mark paper covers key acts like the Indian Contract Act, Sale of Goods Act, Partnership Act, LLP Act, Companies Act, and the Negotiable Instruments Act.

You’ll also get introduced to major regulatory bodies like SEBI, RBI, and the Ministry of Finance. This subject doesn’t just prep you for the exam—it lays a strong foundation for what’s coming in CA Inter Law. So pay close attention, because the legal side of business is just as crucial as the numbers.

Quantitative Aptitude and Business Economics:

Your quantitative aptitude subject basically deals with all the mathematical chapters which you had already dealt in your class 11 & 12 .

Additionally, you will have something new as logical reasoning where you need to think and do and there is no need of applying any formula or chapter.

Same goes with your business economics. It deals with both micro and macro economics and all the heads and chapters which you would have already got an idea in your class 11& 12.

It will be something which you would have already went through in your class 11 & 12.

If you had managed and went through the negative marking,then these two papers would be really manageable.

Stay tuned for our upcoming blogs to know about the world of CA Inter. Thanks for your patient reading!

Keep following @Taxschool and @CALijilLakshman for more updates.

      Written By,

Narayana Veera Simhan S

Mentor-Taxschool