CS Foundation

Foundation Programme

PAPER 1 : ENGLISH AND BUSINESS COMMUNICATION

Part A : English (50 Marks)

1. Essentials of Good English
Grammar and usage; enriching vocabulary, words - multiple meaning,
single word for a group of words - choice of words - words frequently
mis-spelt; punctuations, prefix and suffix; parts of speech; articles;
synonyms and antonyms; tenses; idioms and phrases; foreign words
and phrases commonly used; abbreviations and numerals;
pronunciation. Latin, French and Roman words which are used in
abbreviated form like “e.g., RSVP, viz. etc.”.
2. Essay Writing
Essays on matters of current interest on trade, commerce, industry
and profession.
3. Precis Writing
Preparation of summary of office notes; summary of matters appearing
in economic and commercial dailies and journals for use in committeemeetings in the office; summary of decisions taken in meetings and conferences.

Part B : Business Communication (50 Marks)

4. Business Communication
Meaning and significance of good communication; principles of business
communication; means of communication - oral, written, visual, audiovisual;
essentials of a good business letter, etc.
5. Business Correspondence
Personnel : drafting of interview letters, call letters and offer of
appointment; provisional appointment orders; final orders of
appointment.
Purchase : requests for quotations, tenders, samples and drawings;
test order; complaints and follow-up.
Sales : drafting of sales letters, circular letters, preparation of sale
notes with conditions of sale; status inquiries; reports to sales manager
such as sales promotion matters.
Accounts : correspondence with various agencies : customers -
regarding dues, follow up letters; banks - regarding over-drafts, cash
credits and account current, insurance companies - regarding payment,
renewal of insurance premium, claims and their settlement.
Secretarial : correspondence with shareholders and debenture-holders
pertaining to dividend and interest, transfer and transmission, Stock
Exchanges, Registrar of Companies and various authorities like
Reserve Bank of India, SEBI.
Miscellaneous : Resume, letter of application, goodwill messages,
condolence letters.
6. Administration and Miscellaneous
Drafting of telegraphic and facsimile messages, messages through
electronic media; public notices and invitations; representations to
Trade Associations, Chambers of Commerce and public authorities.
7. Inter-departmental Communication
Internal memos; office circulars; office orders; office notes;
representation to chief executive and replies thereto; communication
with regional/branch offices.
8. Preparation of Press Releases.

PAPER 2 : ECONOMICS AND STATISTICS

Part A : Economics (50 marks)
1. Nature and Scope of Economics
2. Demand and Supply Analysis
3. Production, Costs and Revenue Analysis
4. Market Forms and Equilibrium of the Firm and Industry Market forms
5. Basic characteristics of Indian Economy
6. Select Areas of Indian Economy.Population
7. Money and Banking
8. Economic Reforms and Liberalisation
Major economic reforms since 1991; Globalisation and its impact on
Indian Economy; concept of WTO- an overview.

Part B : Statistics (50 Marks)
9. Descriptive Statistics : Definition and functions of statistics,
statistical techniques commonly used in business activities, law of
statistics, limitations of statistics.
10. Collection and Presentation of Statistical Data : Primary and
secondary data; Classification and, tabulation of data; frequency
distribution of data; diagrams and graphs.
11. Measures of Central Tendency: Mean, median and mode,
geometric mean and harmonic mean.
12. Measures of Dispersion: Range, quartile deviation, mean
deviation, standard deviation.
13. Correlation Analysis: Meaning, significance, nature and types of
correlation; Karl Pearsons coefficient of correlation; rank correlation.
14. Index numbers and Time Series Analysis : Familiarisation with
the concepts relating to index numbers and time series (Simple
Numerical Problems).

PAPER 3 : FINANCIAL ACCOUNTING

2. Recording of transactions
3. Preparation of bank reconciliation statement
4. Rectification of errors
5. Preparation of final accounts (non-corporate entities)
6. Accounting for depreciation
7. Accounting for bills of exchange
8. Accounts of non-profit organizations
9. Single entry accounts - preparation of accounts from
incomplete records
10. Accounting for consignments and joint ventures
11. Partnership accounts – simple problems
12. Insurance claims

Part A : Elements of Business Laws (50 Marks)
1. Law
Meaning of law, its significance and relevance to modern civilized
society; sources of law.
2. Law relating to Contract – An Overview
Contract - meaning; essentials of a valid contract; nature of contract;
performance of contract; termination and discharge of contract;
indemnity and guarantee; bailment and pledge; law of agency.
3. Law relating to Sale of Goods – An Overview
Essentials of a contract of sale; sale distinguished from agreement to
sell ; bailment ; contract for work and labour and hire-purchase ; conditions
and warranties; transfer of title by non-owners ; doctrine of caveat
emptor ; performance of the contract of sale ; unpaid seller - his rights
against the goods and the buyer.
4. Law relating to Negotiable Instruments – An Overview
Definition of a negotiable instrument; instruments negotiable by law
and by custom; types of negotiable instruments; parties to a negotiable
instrument - duties, rights, liabilities and discharge; material alteration;
crossing of cheques; payment and collection of cheques and demand
drafts; presumption of law as to negotiable instruments.
5. Law relating to Partnership – An Overview
Nature of partnership and certain similar organisations; co-ownership;
Joint Hindu Family; partnership deed; rights and liabilities of partners
including those of newly admitted partners, retiring and deceased
partners; implied authority of partners and its scope; registration of
firms; dissolution of firms and of the partnership.
6. Elements of Company Law
Meaning and nature of company; promotion and incorporation of a
company; familiarisation with the concept of Board of directors,
shareholders and company meetings; Company Secretary.
Part B : Elements of Management (50 Marks)
7. Nature of Management and its Process
Meaning; nature of management and its process; planning, organising;
directing; coordination and controlling.
8. Planning
Policies and procedures; methods of planning; decision-making.
9. Organising
Structure; principles and theories of organisation; span of management;
centralisation and de-centralisation; line and staff functions; delegation;
functional organisation; formal and informal organisation; growth in
organisation.
10. Staffing
Meaning; nature and functions of personnel management; selection,
training and development; performance appraisal.
11. Direction and Co-ordination
Communication; motivation, morale and leadership; internal and
external co-ordination; committees in management; management of
change; organisation development (O.D.).

12. Controlling
Concepts and basic control process; essentials of a good control
system; traditional and non-traditional control devices.
13. Social Responsibility of Business.