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Professional course · commerce / accountancy entrance · Institute of Chartered Accountants of India (ICAI)

CA Foundation Mock Tests, Syllabus & Complete Exam Guide

Chartered Accountancy Foundation Course (ICAI). Practise 35 full-length mock tests on the official pattern, drill every topic, and get the eligibility, syllabus, cut-off, rank and college details you need — all in one place.

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CA Foundation at a glance

Papers
4 papers · 100 marks each
Total
400 marks · four papers
Marking
Papers 3 & 4 objective · 1/4 negative
Passing
40% per paper · 50% aggregate
ModeOffline (pen-and-paper) · four papers
FrequencyMultiple attempts a year (as scheduled by ICAI)
LanguagesEnglish & Hindi
By the ExamguruX Editorial TeamReviewed for pattern accuracy against Institute of Chartered Accountants of India (ICAI)Last updated 18 August 2026

CA Foundation full-length mock tests

Attempt 35 full-length CA Foundation mock tests built on the official 52-question pattern. The first mock is free — every test comes with instant results and a step-by-step solution for each question.

CA Foundation Full Mock Test 01

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52 Qs · 52 marks120 min19.1K attemptsModerate
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CA Foundation Full Mock Test 02

52 Qs · 52 marks120 min23.1K attemptsHard
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CA Foundation Full Mock Test 03

52 Qs · 52 marks120 min27.2K attemptsModerate
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CA Foundation Full Mock Test 04

52 Qs · 52 marks120 min31.2K attemptsHard
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CA Foundation Full Mock Test 05

52 Qs · 52 marks120 min35.3K attemptsEasy
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CA Foundation Full Mock Test 06

52 Qs · 52 marks120 min39.3K attemptsHard
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CA Foundation Full Mock Test 07

52 Qs · 52 marks120 min43.4K attemptsEasy
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CA Foundation Full Mock Test 08

52 Qs · 52 marks120 min47.4K attemptsModerate
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CA Foundation Full Mock Test 09

52 Qs · 52 marks120 min51.5K attemptsEasy
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Try the first full-length mock free. Get the complete CA Foundation mock library, every topic test and all available languages for 3 months — a one-time ₹399 / 3 months.

CA Foundation — full access

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  • Indicative marks-to-rank & cut-offs

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CA Foundation topic-wise tests & syllabus

120 topic tests across 4 subjects — a focused set of 15 tests for every topic in the CA Foundation syllabus, tagged with approximate exam weightage so you practise where the marks are.

120 topic-wise tests · 15 per topic across 4 subjects. Pick a subject, expand a topic, and start drilling.

Journal, Ledger & Trial Balance — Test 01

12 Qs · 12 marks11 min112K attemptsModerate
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Journal, Ledger & Trial Balance — Test 02

12 Qs · 12 marks11 min141K attemptsEasy
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Journal, Ledger & Trial Balance — Test 03

20 Qs · 20 marks18 min169K attemptsHard
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Journal, Ledger & Trial Balance — Test 04

12 Qs · 12 marks11 min197K attemptsModerate
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Journal, Ledger & Trial Balance — Test 05

12 Qs · 12 marks11 min226K attemptsEasy
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Journal, Ledger & Trial Balance — Test 06

20 Qs · 20 marks18 min254K attemptsHard
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Journal, Ledger & Trial Balance — Test 07

12 Qs · 12 marks11 min282K attemptsModerate
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Journal, Ledger & Trial Balance — Test 08

12 Qs · 12 marks11 min311K attemptsEasy
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Journal, Ledger & Trial Balance — Test 09

20 Qs · 20 marks18 min39.1K attemptsHard
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Journal, Ledger & Trial Balance — Test 10

12 Qs · 12 marks11 min67.4K attemptsModerate
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Journal, Ledger & Trial Balance — Test 11

12 Qs · 12 marks11 min95.8K attemptsEasy
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Journal, Ledger & Trial Balance — Test 12

20 Qs · 20 marks18 min124K attemptsHard
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Journal, Ledger & Trial Balance — Test 13

12 Qs · 12 marks11 min153K attemptsModerate
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Journal, Ledger & Trial Balance — Test 14

12 Qs · 12 marks11 min181K attemptsEasy
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Journal, Ledger & Trial Balance — Test 15

20 Qs · 20 marks18 min209K attemptsHard
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CA Foundation sample questions

A few real CA Foundation questions with answers and step-by-step solutions, in the exact style of the full mock tests.

Principles & Practice of AccountingSample 1

The fundamental accounting equation is:

  • A.Assets = Liabilities + Capital
  • B.Assets = Liabilities - Capital
  • C.Capital = Assets + Liabilities
  • D.Liabilities = Assets + Capital

Solution: Under the dual-aspect concept, Assets = Liabilities + Capital (owner's equity).

Business LawsSample 2

Under the Indian Contract Act, an agreement made without lawful consideration is generally:

  • A.Valid
  • B.Void
  • C.Voidable at one party's option
  • D.Always enforceable

Solution: Under Section 25, an agreement made without consideration is void, apart from a few specified exceptions such as a written promise made out of natural love and affection.

Business Mathematics, LR & StatisticsSample 3

Two numbers are in the ratio 2 : 3. If the first number is 10, the second number is:

  • A.12
  • B.15
  • C.18
  • D.20

Solution: One part = 10 / 2 = 5, so the second number = 3 x 5 = 15.

Business EconomicsSample 4

The law of demand states that, other things remaining equal, as the price of a good rises, its quantity demanded:

  • A.Rises
  • B.Falls
  • C.Stays constant
  • D.Becomes zero

Solution: The law of demand describes an inverse relationship: a higher price leads to a lower quantity demanded.

About the CA Foundation exam

The entry-level examination of the Chartered Accountancy course conducted by the ICAI. Clearing CA Foundation is the first step towards becoming a Chartered Accountant, opening the path to the Intermediate level, articleship and the Final examination.

What is the CA Foundation exam?

CA Foundation is the entry-level examination of the Chartered Accountancy course conducted by the Institute of Chartered Accountants of India (ICAI). It is the first of three levels — Foundation, Intermediate and Final — that a student clears, along with practical training (articleship), on the way to qualifying as a Chartered Accountant. A student can register for it after Class 12, which makes it a popular route for commerce aspirants straight out of school.

The examination has four papers of 100 marks each. Paper 1 is Principles & Practice of Accounting and Paper 2 is Business Laws — both subjective. Paper 3 is Business Mathematics, Logical Reasoning & Statistics and Paper 4 is Business Economics — both objective with negative marking of one-fourth of a mark per wrong answer. To pass, a candidate needs at least 40% in each paper and 50% in aggregate, so a balanced performance across all four subjects matters as much as strength in any one.

How to clear CA Foundation

Accounting (Paper 1) is the backbone of the course and rewards steady practice — work through journal entries, ledgers, trial balances, depreciation, final accounts and bank reconciliation until they are second nature. Business Laws (Paper 2) rewards clear reading of the Indian Contract Act, Sale of Goods Act, Partnership Act and the basics of the Companies Act; learn the definitions and key sections precisely because subjective answers must be stated accurately.

The objective papers demand a different discipline. In Business Mathematics, Logical Reasoning & Statistics (Paper 3) drill ratio and proportion, interest, permutations and combinations, statistics and reasoning until they are fast. In Business Economics (Paper 4) master demand and supply, elasticity, market forms and national income. Because Papers 3 and 4 carry one-fourth negative marking, avoid blind guessing — attempt only when you can reason to a confident choice. Full-length timed mocks build the stamina and balance needed to clear every paper and the aggregate together.

CA Foundation eligibility & exam pattern

Check whether you meet the CA Foundation eligibility criteria and understand exactly how the paper is structured and marked before you plan your preparation.

Eligibility criteria

Qualification
Candidates can register for the CA Foundation course after passing (or appearing for) the Class 12 (Senior Secondary) examination from a recognised board.
Registration
Register with the ICAI for the Foundation course and complete the required study period before the examination.
Stream
Open to students of all streams (commerce, science, arts) after Class 12 — a commerce background is helpful but not mandatory.
Attempts
There is no fixed limit on the number of attempts within the validity of the Foundation registration as prescribed by ICAI.
Next stage
Passing CA Foundation makes a candidate eligible to register for the CA Intermediate level.

Exam pattern & marking

SubjectQuestionsMarks
Paper 1: Principles & Practice of AccountingJournal, ledger, trial balance, depreciation, final accounts, BRSSubjective100
Paper 2: Business LawsIndian Contract Act, Sale of Goods Act, Partnership Act, Companies ActSubjective100
Paper 3: Business Mathematics, LR & StatisticsObjective paper with 1/4 negative markingObjective100
Paper 4: Business EconomicsObjective paper with 1/4 negative markingObjective100
TotalNaN400

CA Foundation has four papers of 100 marks each, totalling 400 marks. Paper 1 (Principles & Practice of Accounting) and Paper 2 (Business Laws) are subjective (descriptive) papers. Paper 3 (Business Mathematics, Logical Reasoning & Statistics) and Paper 4 (Business Economics) are objective (multiple-choice) papers that carry negative marking: one-fourth of a mark is deducted for every wrong answer, while unanswered questions score zero. To pass, a candidate must secure a minimum of 40% marks in each individual paper and 50% marks in aggregate across all four papers together. On ExamguruX, the objective papers are scored +1 for a correct answer and -0.25 for a wrong one, mirroring the real one-fourth negative marking, and every question carries a worked solution — for example, a question worth +1 answered wrongly nets -0.25, so leaving a genuinely unknown question blank (0) is better than a blind guess.

Duration: Four papers.

How to prepare for CA Foundation

A fresher-friendly CA Foundation roadmap — understand the paper first, follow a month-by-month plan, build a weekly routine and peak with reviewed full-length mocks.

Beginner-friendly roadmap

Your CA Foundation plan: first day to exam day

Start with the paper structure, build concepts in layers, then use timed practice and review to turn preparation into a repeatable score.

Coverage4 subjects
Exam clockFour papers
MarkingCA Foundation has four papers of 100 marks each, totalling 400 marks. Paper 1 (Principles & Practice of Accounting) and Paper 2 (Business Laws) are subjective (descriptive) papers. Paper 3 (Business Mathematics, Logical Reasoning & Statistics) and Paper 4 (Business Economics) are objective (multiple-choice) papers that carry negative marking: one-fourth of a mark is deducted for every wrong answer, while unanswered questions score zero. To pass, a candidate must secure a minimum of 40% marks in each individual paper and 50% marks in aggregate across all four papers together. On ExamguruX, the objective papers are scored +1 for a correct answer and -0.25 for a wrong one, mirroring the real one-fourth negative marking, and every question carries a worked solution — for example, a question worth +1 answered wrongly nets -0.25, so leaving a genuinely unknown question blank (0) is better than a blind guess.

The first 12 weeks

A plan a fresher can actually follow

  1. Month 1

    Understand the paper and build your base

    Read the official pattern first, then make a realistic subject map for 4 subjects. Begin with Principles & Practice of Accounting, Business Laws, Business Mathematics, LR & Statistics. Focus on concepts before speed.

    Take one diagnostic topic test. Its purpose is to find gaps, not to judge your score.
  2. Month 2

    Finish the core syllabus through practice

    Cover the remaining syllabus, including Business Economics, while revising Month 1 every week. Move from untimed questions to short timed sets.

    Keep a single error log: concept missed, why it happened and the correct method.
  3. Month 3

    Build exam temperament with mocks

    Use the real exam time limit (Four papers) in full-length practice. Review every mock longer than it took to attempt it; the review is where improvement happens.

    Turn each weak area from your error log into a 30–45 minute repair session.

Your repeatable week

The study loop that makes revision stick

  1. 1
    Learn

    Read one focused concept block and make a short revision sheet.

  2. 2
    Solve

    Immediately answer topic questions; do not wait until you have ‘finished’ the syllabus.

  3. 3
    Review

    Log mistakes by concept, not just by score. Revisit them after 2–3 days.

  4. 4
    Simulate

    Use a timed section or mock to practise decisions under the clock.

Mock-test ladder

Don’t start with a full mock every day

  • Month 1: topic tests after each completed concept.
  • Month 2: one timed sectional test each week, plus error-log revision.
  • Month 3: one or two full mocks weekly under the real Four papers clock.

CA Foundation-specific priorities

What to focus on as you move through the plan

  1. 1

    Make Accounting your strength

    Paper 1 is the heart of the CA course. Practise journal entries, ledgers, trial balance, depreciation, final accounts and bank reconciliation daily until the mechanics are automatic and error-free.

  2. 2

    Learn the laws precisely

    For Business Laws, read the Indian Contract Act, Sale of Goods Act, Partnership Act and Companies Act basics carefully. Definitions and key sections must be stated accurately in subjective answers.

  3. 3

    Drill the quantitative paper

    Business Mathematics, LR & Statistics rewards speed. Practise ratio and proportion, simple and compound interest, permutations and combinations, statistics and logical reasoning under time.

  4. 4

    Master core economics

    For Business Economics, understand demand and supply, elasticity, market forms and national income concepts clearly — these recur in the objective paper.

  5. 5

    Respect the negative marking

    Papers 3 and 4 deduct one-fourth of a mark per wrong answer. Attempt objective questions only when you can reason to a confident choice; leave genuine blanks rather than guessing.

  6. 6

    Balance all four papers

    Passing needs 40% in each paper and 50% in aggregate. Don't let a weak subject sink you — practise full timed mocks to build balance across all four papers together.

Final 7 days

Revise your short notes and error log; do not begin major new topics.

Take only the number of mocks you can properly review; protect sleep and routine.

Confirm the official admit-card instructions, reporting time, centre and permitted items.

Want personal support?

Request an online trainer for your CA Foundation preparation.

Get help with your study plan, difficult concepts and mock-test review, subject to trainer availability.

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CA Foundation scoring & passing

Use this practice benchmark to understand score ranges, qualifying cut-offs and the selection stages for CA Foundation. The conducting authority sets official merit and appointments.

CA Foundation marks vs. rank

Score rangeStageWhat it takes
40% in each paperPer paperThe minimum needed to pass an individual paper
50% aggregateAggregateMinimum total across all four papers to pass Foundation
Objective papers 3 & 4MarkingOne-fourth negative marking — attempt with care
Subjective papers 1 & 2PresentationAccurate, well-structured written answers earn marks
Balanced four-paper scoreReadinessNo weak paper; consistent timed-mock performance

Indicative passing requirements

Each paperMinimum

Indicative marks: At least 40% marks required in every paper

AggregateMinimum

Indicative marks: At least 50% marks across all four papers together

Objective papers (3 & 4)Negative marking

Indicative marks: One-fourth of a mark deducted per wrong answer

Next stageEligibility

Indicative marks: Passing Foundation opens registration for CA Intermediate

ExemptionPer rules

Indicative marks: Graduates may take direct entry to Intermediate per ICAI norms

The CA Foundation pattern here — four papers of 100 marks each, subjective Papers 1 and 2, objective Papers 3 and 4 with one-fourth negative marking, and the 40%-per-paper / 50%-aggregate passing rule — reflects the ICAI's scheme for the Foundation course. Exact syllabus, schedules, registration cut-offs and rules change with each scheme revision; always confirm current specifics in the official ICAI notification at icai.org.

The CA course path after Foundation

CA Foundation is not a college-admission test — it is the first stage of the ICAI's Chartered Accountancy course. The path below shows the journey from Foundation through Intermediate, articleship and the Final examination to qualifying as a Chartered Accountant. Progress at each stage depends on clearing that stage's papers, not on a rank.

StageLevelWhat it involvesStage requirement
CA FoundationEntry levelFour papers after Class 12 — the first CA examination40% per paper, 50% aggregate
CA IntermediateSecond levelTwo groups of papers, taken after clearing FoundationRegister after passing Foundation
Articleship (Practical Training)Training stageSupervised practical training under a practising CAUndertaken during the course
CA FinalFinal levelThe last examination of the CA course, two groups of papersAfter Intermediate & training
Chartered Accountant (ICAI membership)QualificationMembership of the ICAI on completing all levels & trainingQualified CA

A representative view of stages and selection routes linked to CA Foundation. Confirm vacancies, stages and final appointments in the current official notice.

CA Foundation important dates

The typical CA Foundation timeline, from notification to counselling. Dates are tentative until the official notification is released.

  1. Foundation registration

    Open through the year with cut-off dates before each attempt

  2. Examination form

    A few months before each exam session

  3. Foundation examination

    Held in multiple sessions as scheduled by ICAI

  4. Result

    Usually a couple of months after the exam

  5. Intermediate registration

    After clearing Foundation

CA Foundation — frequently asked questions

Quick, reliable answers to the questions CA Foundation aspirants ask most.

What is the CA Foundation exam?

CA Foundation is the entry-level examination of the Chartered Accountancy course conducted by the ICAI. It is the first of three levels (Foundation, Intermediate, Final) on the way to becoming a Chartered Accountant, and can be taken after Class 12.

How many papers are there in CA Foundation?

There are four papers of 100 marks each: Paper 1 Principles & Practice of Accounting, Paper 2 Business Laws, Paper 3 Business Mathematics, Logical Reasoning & Statistics, and Paper 4 Business Economics — for a total of 400 marks.

Is there negative marking in CA Foundation?

Yes, but only in the objective papers. Papers 3 and 4 are multiple-choice and carry a negative marking of one-fourth of a mark for each wrong answer. Papers 1 and 2 are subjective and have no negative marking.

What are the passing criteria for CA Foundation?

A candidate must score at least 40% marks in each individual paper and at least 50% marks in aggregate across all four papers together to pass the Foundation examination.

Who is eligible for CA Foundation?

Candidates who have passed or appeared for the Class 12 examination can register for the CA Foundation course with the ICAI. It is open to students of all streams after completing the required study period.

What comes after CA Foundation?

Passing CA Foundation makes a candidate eligible to register for CA Intermediate. The full path is Foundation, then Intermediate, then articleship (practical training), then the Final examination, after which a candidate qualifies as a Chartered Accountant.

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Devaseelan

Devaseelan

Cleared NEET