Blog Detail CAEXAMS


  • 12 Sep 2022

CA Foundation is the first step of the charted accountancy course, we know you are excited to be part of the course and at the same time worried about the examination methodology. So here we are to help you out in this aspect.

Foundation examination consists of 4 Papers:

Paper 1

Principles and Practice of Accounting. (100 marks)

Paper 2

Business Laws & Business Correspondence and Reporting (100 marks)

Paper 3

Quantitative Aptitude (100 marks)


Business Mathematics, Logical Reasoning, Statistics

Paper 4

Business Economics & Business and Commercial Knowledge (100 marks)

In the above given 4 papers, paper-1 and 2 are going to be descriptive whereas 3 and 4 are going to be objective.

The skill assessment schema mentioned in course prospectus states that at foundation level examination focuses more on evaluating your skill to apply the knowledge you gained rather than assessing your comprehension skills. Each paper will be for one hundred marks which totals to four hundred marks for the whole examination. There are two criteria’s that you need satisfy to qualify this examination which are:

Forty percent rule: To satisfy this criterion you need to score minimum of 40 marks in each paper

Fifty percent rule: Aggregate marks obtained from all four papers should exceed 200 marks.

These criterions are quite uncomforting but remember as I mentioned before Institute wants to assess your ability of understanding and practical application of knowledge you gained. The good news is that if you are not able to satisfy any one of the criteria but scored above 60 marks in any of the paper you will be given an exemption for the same.

Negative marking methodology

Yes, there is negative marking for paper 3 & 4 namely, “Business Mathematics, Logical Reasoning and Statistics” & “Business Economics and Business and Commercial Knowledge” which will be in objective mode. Paper 3 & 4 will be having one hundred multiple choice questions each and 2 hours of time for each paper. Essentially, you have 4 options for each question out of which you need to select one correct option for which you will score one mark but if the option selected is wrong then 0.25 mark will be deducted for each wrong answer.

How to take advantage of negative marking

You already got to know about marking pattern in foundation examination and in this section, we would try to explain how you can leverage this marking pattern. Intrinsically, you have 4 options in front of you out of which only one is right. You should have in-depth understanding of concept to answer these questions and I would suggest practicing all objective questions given in institute’s modules and RTP’s and MPT’s hosted in institute’s website. Coming back to exam situation you can classify the questions given in to three categories and use the rule assigned to each category for answering the questions. The classification of questions varies from person to person.