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CA Foundation - Business Mathematics, Logical Reasoning and Statistics

Mathematics undoubtedly makes all our hair stand on end but we need not feel daunted as Math isn't an obligatory subject for pursuing the CA course and a great sigh of relief is that even the students who have not studied Mathematics in Class12 are eligible to appear for CA Foundation Exam.

The exam however does comprise of basic Math with topics such as Ratio and Proportion, Sets, Permutation and Combination and Probability, to name a few and along with it, there's a bit of Integration and Calculus that is also accompanied with the very interesting and mind-boggling Logical Reasoning and Statistics which are quite scoring sections for a CA Foundation student.

Course Content

Business Mathematics

1. Ratio and Proportions, Indices and Logarithms

In this chapter, a student would learn about the Business Applications pertaining to Ratio and Proportion, Laws Of Indices, Exponents, Logarithms and Anti Logarithms.

2. Equations and Matrices

Herein a student would be acquainted with Linear Equations upto three variables along with Quadratic and Cubic Equations in one variable. Algebra of Matrices, Inverse of a Matrix and Determinants, Solving linear equations using Cramer's Rule shall also be taught to a student.

3. Linear Inequalities

In this rather easy chapter, a student would learn how to solve Linear Inequalities in one variable and also about the Solution Space.

4. Time Value of Money

In this chapter a student would grasp the intricate albeit easy to comprehend concepts of Simple Interest, Compound Interest, Depreciation, Annuity Method, Present Value, Net Present Value, Future Value, Sinking Fund, Calculation of EMI, Valuation of Bonds and also Calculation of Returns.

5. Permutations and Combinations

The elementary concept of Permutation and Combination, Factorial, Circular Permutation, Permutation with Restrictions and Combinations with Standard Results are covered in this chapter. .

6. Sequence and Series

As the name suggests, this chapter deals with Sequences, Series, Arithmetic Progression (AP), Geometric Progression (GP), Geometric Mean (GM) and Relationship between AM, GM and Sum of n terms of special series. .

7. Sets, Relations and Functions

This chapter revolves around Sets, Venn Diagrams, Product Sets, Relations and Functions, Range and Domain of a Function and Different Kinds of Functions. .

8. Basic Application of Differential and Integral Calculus

This rather gruelling chapter deals with Derivatives or Differential Coefficients, there are innumerable formulas that a student must learn along with the labyrinth concepts of Derivative of a Function of Function, Implicit Functions, Parametric Equations, Logarithmic Differentiation, Higher Order Differentiation, Derivative Applications of Differential Calculus, Integration Calculus, Substitution Method, Integration by Parts, Partial Fraction Method, Definite Integration etc. .

Logical Reasoning

1. Number Series, Coding & Decoding and Odd Man Out

As the name suggests, this chapter revolves around the baffling Number Series, Coding and Decoding and picking the Odd Man Out.

2. Direction Tests

After studying this chapter, a student would be able to solve the labyrinth and confusing direction puzzles.

3. Seat Arrangement

Herein a student would learn to comprehend the Logical Statements with regards to the Seating Arrangements along with the Types of such arrangements etc.

4. Blood Relations

In this chapter, a student would learn to solve the rather perplexing and jumbled blood relations.

5. Syllogism

This chapter revolves around scrutinizing the basic aptitude and ability of a student to Derive Inferences from a given set of statements.


1. Statistical Description of Data

Herein a student would learn the very fundamental Statistical and also Diagrammatical Representation of Data, about Frequency Distribution, Graphical Representation of Frequency Distribution wherein Histogram, Frequency Polygon, Ogive, Pie-chart etc shall be covered in detail.

2. Measures of Central Tendency and Dispersion

In this chapter, a student would get acquainted with Measures of Central Tendency ie Mean, Median, Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Co-efficient of Variation and Quartile Deviation.

3. Probability

As the name suggests, herein a student would learn about the very fundamental concept of Probability with Independent and Dependent Events, Mutually Exclusive Events, Compound and Total Probability and Mathematical Expectation.

4. Theoretical Distributions

Herein the concept of Binomial Distribution is to be studied along with the Basic Application of Poisson Distribution and Normal Distribution.

5. Correlation and Regressions

This chapter deals with Scatter Diagram, Karl Pearson's Coefficient of Correlation Rank Correlation, Probable Error and Limits, that is further accompanied with Regression Lines, Equations and Coefficients.

6. Index Number and Time Series

In this chapter, a student would learn about Index Numbers, its Construction and Application, Shifting and Spicing of Index Numbers, Test of Adequacy along with Models of Time Series, Measurement of Secular Trend etc.

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