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Being the last exam of CA Foundation this time due to its Postponement, the Accounts exam had a relevance of its own. It’s important to maintain your energy levels till the last exam & it being a practical examination, it is important to ensure a good score which helps in convincingly passing the level&also in getting a Rank.

Analysis of CA Foundation Accounts Nov 19 Paper

CA Foundation Accounts Examination this time was a 10 page Question Paper which was not very difficult & can be referred to as of moderate difficulty. My general analysis of the examination is as follows:

• No major questions were asked from chapters like Issue of Debentures, Bills of Exchange.

• No major new points were asked in the paper. All the questions were covered in the classes thoroughly.

• However, there were certain questions that students generally tend to leave while revising the concepts considering them to be not important. So its necessary not to leave any type of concept while revising as unexpected points/questions are a general feature of CA exams.

• Students were supposed to maintain good speed throughout without compromising on the working notes part and presentation.

Going question by question, following can be analyzed about the exam :

Q1 - was compulsory for 20 marks covering 3 subparts of 12+4+4 Marks.

• 1st part was relating to True/False covering various chapters. Proper reasoning was to be given with every answer.

• 2nd part was theory question on distinguishment between Provision & Contingent Liability

• 3rd part was practical question from Depreciation chapter on making of Machinery Account for 2 years.

The next 5 questions were of 20 marks each as well, out of which any 4 were to be attempted.

Q2 - 2 Parts of 10 Marks each

• 1st Part was from Bank Reconciliation Statement on making of Adjusted Cash book& then preparation of BRS.

• 2nd Part was from Rectification of Errors requiring correction of errors without Opening Suspense Account &with Opening Suspense Account.


Q3- 3 Parts of 10 Marks +5 Marks + 5 Marks

a) 1st Part (10 marks) was from Consignment Chapter requiring preparation of Consignment Account. Student needed to ensure correct computation of Goods sent on Consignment & Commission.

b) 2nd Part (5 marks) was from Sale of Goods on Approval or return basis requiring preparation of Sale or Return Account & Customer Account.

c) 3rd Part (5 Marks) was having 2 choices: Anyone was to be attempted

i. From Average Due Date requiring its computation.

ii. From Account Current requiring preparation of Account by Product of Balances Method.

Q4- 2 Parts of 10 Marks each

a) 1st Part was from Partnership Accounts on preparation of Executor’s Account in case of death of partner.

b) 2nd Part was from Not for Profit Organizations on preparation of Receipts & Payment Account and Subscription Account from given Income & Expenditure Account and Balance Sheet.

Q5 –3 Parts of 5 Marks + 5 Marks + 10 Marks

a) 1st part (5 marks) was from Accounting Process on preparation of Corrected Trial Balance

b) 2nd part (5 marks) was from Final Accounts on preparation of Manufacturing Account


c) 3rd part (10 marks) was from Final Accounts requiring preparation of Profit & Loss Account and Balance sheet.

Q6 - 2 Parts of 15 Marks + 5 Marks

a) 1st part (15 marks) was from Company Accounts (Shares) requiring journal entries & balance sheet in case of Forfeiture & Reissue of shares

b) 2nd part (5 marks) was from Inventory Valuation about distinguishment between Periodic and Perpetual Inventory System.











Not for Profit Organization


Average Due Date/Account Current


Bills of Exchange


Inventories Valuation


Bank Reconciliation Statement


Sale of Goods on Approval or Return Basis


Final Accounts


Issue, Forfeiture & Reissue of Shares


Issue of Debentures


Accounting Process


Theoretical Framework


True/False from different Chapters




All in all, as I stated earlier, we can’t say that this examination had anything surprising for the student in it, but It must have really tested students’ ability to complete the examination in time. Such an examination can be conquered with regular practice and practicing questions and past year papers with time boundations at the preparation stage.

To the students who appeared for the examination, I would only advice to let go however the examination went for them – good or bad and now just take a break after the rigorous study schedules of the last few months. CA doesn’t test you only on your preparation, but tests your mental stability and strength to keep your calm in the time of extreme excitement or extreme disappointment. On that note – Best of Luck for the results and may you fair well!!

To enroll Accounting (CA Foundation) subject of the author: Click Here


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Nitin Goel
Category Students   Report

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