Paper-1: Accounting
Paper-2: Business Laws
Paper-3: Quantitative Aptitude
Paper-4: Business Economics
Foundation Course - Paper-1: Accounting- (Applicable for May 2025 Exam)
Chapter 1: Theoretical Framework
Unit 1: Meaning and Scope of Accounting
Unit 2: Accounting Concepts, Principles and Conventions
Unit 3: Capital and Revenue Expenditures and Receipts
Unit 4: Contingent Assets and Contingent Liabilities
Unit 5: Accounting Policies
Unit 6: Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates
Unit 7: Accounting Standards
Chapter 2: Accounting Process
Unit 1: Basic Accounting Procedures – Journal entries
Unit 2: Ledgers
Unit 3: Trial Balance
Unit 4: Subsidiary Books
Unit 5: Cash Book
Unit 6: Rectification of Errors
Chapter 3: Bank Reconciliation Statement
Chapter 4: Inventories
Chapter 5: Depreciation and Amortisation
Chapter 6: Bills of Exchange and Promissory Notes
Chapter 7: Preparation of Final Accounts of Sole Proprietors
Unit 1: Final Accounts of Non-Manufacturing Entities
Unit 2: Final Accounts of Manufacturing Entities
Chapter 8: Financial Statements of Not-for-Profit Organisations Chapter
Chapter 9: Accounts from Incomplete Records
Chapter 10: Partnership and LLP Accounts
Unit 1: Introduction to Partnership Accounts
Unit 2: Treatment of Goodwill in Partnership Accounts
Unit 3: Admission of a New Partner
Unit 4: Retirement of a Partner
Unit 5: Death of a Partner
Unit 6: Dissolution of Partnership Firms and LLPs
Chapter 11: Company Accounts
Unit 1: Introduction to Company Accounts
Unit 2: Issue, Forfeiture and Re-Issue of Shares
Unit 3: Issue of Debentures
Unit 4: Accounting for Bonus Issue and Right Issue
Unit 5: Redemption of Preference Shares
Unit 6: Redemption of Debentures
Foundation Course - Paper-2: Business Laws - (Applicable for May 2025 Exam)
Chapter 1: Indian Regulatory Framework
Chapter 2: The Indian Contract Act, 1872
Unit 1: Nature of Contracts
Unit 2: Consideration
Unit 3: Other Essential Elements of a Contract
Unit 4: Performance of Contract
Unit 5: Breach of Contract and its Remedies
Unit 6: Contingent and Quasi Contracts
Unit 7: Contract of Indemnity and Guarantee
Unit 8: Bailment and Pledge
Unit 9: Agency
Chapter 3: The Sale of Goods Act, 1930
Unit 1: Formation of the Contract of Sale
Unit 2: Conditions & Warranties
Unit 3: Transfer of Ownership and Delivery of Goods
Unit 4: Unpaid Seller
Chapter 4: The Indian Partnership Act, 1932
Unit 1: General Nature of Partnership
Unit 2: Relations of Partners
Unit 3: Registration and Dissolution of a Firm
Chapter 5: The Limited Liability Partnership Act, 2008
Chapter 6: The Companies Act, 2013
Chapter 7: The Negotiable Instruments Act, 1881
Foundation Course - Paper-3: Quantitative Aptitude (Applicable for May 2025 Exam)
PART-A: BUSINESS MATHEMATICS
Chapter 1: Ratio and Proportion, Indices, Logarithms
Chapter 2: Equations
Chapter 3: Linear Inequalities
Chapter 4: Mathematics of Finance
Chapter 5: Basic Concepts of Permutations and Combinations
Chapter 6: Sequence and Series – Arithmetic and Geometric Progressions
Chapter 7: Sets, Relations and Functions, Basics of Limits and Continuity functions
Chapter 8: Basic Applications of Differential and Integral Calculus in Business and Economics
(A) Differential Calculus
(B) Integral Calculus
PART-B: LOGICAL REASONING
Chapter 9: Number Series, Coding and Decoding and Odd Man Out
Chapter 10: Direction Sense Test
Chapter 11: Seating Arrangements
Chapter 12: Blood Relations
PART-C: STATISTICS
PART-C: STATISTICS
Unit I: Statistical Description of Data
Unit II: Sampling
Chapter 14: Measures of Central Tendency and Dispersion
Unit I: Measures of Central Tendency
Unit II: Dispersion
Chapter 15: Probability
Chapter 16: Theoretical Distributions
Chapter 17: Correlation and Regression
Chapter 18: Index Numbers
Foundation Course - Paper-4: Business Economics - (Applicable for May 2025 Exam)
Chapter 1: Nature & Scope of Business Economics
Unit 1: Introduction
Unit 2: Basic Problems of an Economy & Role of Price Mechanism
Chapter 2: Theory of Demand and Supply
Unit 1: Law of Demand and Elasticity of Demand
Unit 2: Theory of Consumer Behaviour
Unit 3: Supply
Chapter 3: Theory of Production and Cost
Unit 1: Theory of Production
Unit 2: Theory of Cost
Chapter 4: Price Determination in Different Markets
Unit 1: Meaning and Types of Markets
Unit 2: Determination of Prices
Unit 3: Price Output Determination under Different Market Forms
Chapter 5: Business Cycles
Chapter 6: Determination of National Income
Unit 1: National Income Accounting
Unit 2: The Keynesian Theory of Determination of National Income
Chapter 7: Public Finance
Unit 1: Fiscal Functions: An Overview, Centre and State Finance
Unit 2: Market Failure/ Government intervention to correct Market Failure
Unit 3: The Process of Budget Making: Sources of Revenue, Expenditure Management and Management of Public Debt
Unit 4: Fiscal Policy
Chapter 8: Money Market
Unit 1: The Concept of Money Demand: Important Theories
Unit 2: The Concept of Money Supply
Unit 3: Monetary Policy
Chapter 9: International Trade
Unit 1: Theories of International Trade
Unit 2: The Instruments of Trade Policy
Unit 3: Trade Negotiations
Unit 4: Exchange Rate and Its Economic Effects
Unit 5: International Capital Movements
