CA Foundation Paper 3 case studies
CA Foundation Paper 3 · Put your knowledge to work in context.
CA Foundation is the entry-level stage of the Chartered Accountancy course offered by the Institute of Chartered Accountants of India (ICAI). ICAI describes the route with the invitation "Join CA Course - Fulfill your Dreams Register Here", and maintains separate student-facing sections such as Courses offered by ICAI, Examination, the BoS Knowledge Portal and Students - FAQs. The CA Foundation Paper 3 case studies are 5 cases and about 3,677 words.
1Outright purchase vs instalments vs lease: a present-value judgement
Meera runs a two-colour offset press in Coimbatore and needs a new digital press that costs ₹6,00,000 if paid outright. The dealer offers two alternatives.
671 words, about 3 min2Where should the candle unit stop producing? Profit maximum vs minimum average cost
A Kolhapur candle unit sells Diwali gift packs at a price dictated by demand: for x packs sold in a month the price obtainable is p = 400 − 2x rupees per pack. The monthly cost of making and packing x packs is C(x) = 2,000 + 40x + x² rupees, where the ₹2,000 covers shed rent and supervision and is incurred whether or not anything is produced.
720 words, about 4 min3A five-day audit schedule: solving it, testing redundancy, and testing feasibility
A five-member internal audit team - Arun, Bela, Chetan, Divya and Esha - must each visit a different branch, one branch per working day from Monday to Friday. The branches are coded A, B, C, D and E, and the auditor assigned to a code is the one who visits that branch; the codes are not the auditors' initials and carry no other meaning.
770 words, about 4 min4Comparing two packing lines: coefficient of variation and a tracing a data-entry error
Sunrise Foods runs two packing lines. Over 40 sampled shifts on Line A the mean output was 250 packets per shift with a standard deviation of 20.
774 words, about 4 min5Advertising and sales: fitting a line, reading r², and the trap of inverting a regression
A wholesale distributor of school stationery has eight months of records on monthly advertising spend (X, in ₹ thousands) and monthly sales (Y, in ₹ thousands). The clerk who kept the data has left, but the summary totals survive: n = 8, ΣX = 80, ΣY = 400, ΣX² = 900, ΣY² = 21,800, ΣXY = 4,400.
742 words, about 4 min