CA Foundation Syllabus 2025
The CA Foundation Syllabus 2025 comprises four core papers designed to build a strong foundation in accounting and business principles. These include:
Paper-1: Accounting
Paper-2: Business Laws
Paper-3: Quantitative Aptitude
Paper-4: Business Economics
Each paper integrates theoretical understanding with practical applications, focusing on analytical skills and conceptual clarity. With ICAI’s structured syllabus, students gain a solid grounding, paving the way for their CA journey.
Details of CA Foundation Syllabus 2025:
- Examination Name: CA Foundation Exam (formerly known as CA CPT)
- Conducting Authority: The Institute of Chartered Accountants of India (ICAI)
- Mode of Exam: Pen-and-paper-based (Offline)
- Exam Frequency: Held three times a year (January, May/June, September)
- Exam Level: National Level
- Difficulty Level: Easy to Moderate
- Number of Papers: 4
- Paper Details:
- Paper 1: Principles and Practice of Accounting
- Paper 2: Business Laws, Business Correspondence, and Reporting
- Paper 3: Business Mathematics, Logical Reasoning, and Statistics
- Paper 4: Business Economics and Business and Commercial Knowledge
- Duration:
- Paper 1 & Paper 2: 3 hours each
- Paper 3 & Paper 4: 2 hours each
- Maximum Marks per Paper: 100
- Total Marks for All Papers: 400
- Marking Scheme:
- No negative marking for Papers 1 and 2 (descriptive format)
- ¼ mark penalty for incorrect answers in Papers 3 and 4 (MCQs)
- Language of Exam: Available in English and Hindi (except for Section B of Paper 2)
CA Foundation Exam Pattern 2025
Refer to the table below to understand the CA Foundation Exam Pattern 2025:
CA Foundation Exam Pattern 2025:
| Sl. No | Paper Name | Marks | Type of Questions |
|---|---|---|---|
| 1 | Paper 1: Accounting | 100 Marks | Objective |
| 2 | Paper 2: Business Laws | 100 Marks | Objective |
| 3 | Paper 3: Quantitative Aptitude | 100 Marks | Subjective (Part A: 40 Marks, Part B: 20 Marks, Part C: 40 Marks) |
| 4 | Paper 4: Business Economics | 100 Marks | Subjective |
The CA Foundation 2025 exam follows an updated syllabus, and candidates need to focus on four specific papers, each worth 100 marks.
CA Foundation Syllabus 2025: Paper-Wise Overview
The CA Foundation Syllabus for May 2025 will cover the following key topics based on the papers listed above:
Paper 1: Accounting
Paper 1 focuses on the fundamentals of accounting, enabling candidates to understand and solve basic accounting problems. Below is the detailed syllabus for Accounting:
CA Foundation Syllabus 2025 for Accounting:
- Module 1:
- Chapter 1: Theoretical Framework
- Chapter 2: Accounting Process (Journal Entries, Ledgers, Trial Balance, etc.)
- Chapter 3: Bank Reconciliation and Statements
- Chapter 4: Inventories
- Chapter 5: Depreciation and Amortisation
- Chapter 6: Bills of Exchange and Promissory Notes
- Chapter 7: Final Accounts of Sole Proprietors
- Module 2:
- Chapter 8: Financial Statements of Not-for-Profit Organizations
- Chapter 9: Accounts from Incomplete Records
- Chapter 10: Partnership and LLP Accounts
- Chapter 11: Company Accounts
Paper 2: Business Laws
Paper 2 covers significant aspects of Business Laws, helping students understand and apply legal concepts to real-world business scenarios.
CA Foundation Syllabus 2025 for Business Laws:
- Chapter 1: Indian Regulatory Framework
- Chapter 2: The Indian Contract Act, 1872 (Contracts, Performance, Breach, etc.)
- Chapter 3: The Sale of Goods Act, 1930
- Chapter 4: The Indian Partnership Act, 1932
- Chapter 5: The Limited Liability Partnership Act, 2008
- Chapter 6: The Companies Act, 2013
- Chapter 7: The Negotiable Instruments Act, 1881
Paper 3: Quantitative Aptitude
This paper is divided into three parts: Business Mathematics, Logical Reasoning, and Statistics, aimed at improving mathematical and logical problem-solving skills.
CA Foundation Syllabus 2025 for Quantitative Aptitude:
- Part A: Business Mathematics
- Topics: Ratio and Proportion, Equations, Linear Inequalities, Mathematics of Finance, Differential and Integral Calculus
- Part B: Logical Reasoning
- Topics: Number Series, Coding-Decoding, Seating Arrangements, Direction Tests, Blood Relations
- Part C: Statistics
- Topics: Statistical Representation, Measures of Central Tendency, Probability, Index Numbers
Paper 4: Business Economics
In this paper, candidates will learn essential Business Economics concepts that apply to the global market and domestic economy.
CA Foundation Syllabus 2025 for Business Economics:
- Chapter 1: Nature & Scope of Business Economics
- Chapter 2: Theory of Demand and Supply
- Chapter 3: Theory of Production and Cost
- Chapter 4: Price Determination in Different Markets
- Chapter 5: Business Cycles
- Chapter 6: National Income Determination
- Chapter 7: Public Finance
- Chapter 8: Money Market
- Chapter 9: International Trade
- Chapter 10: Indian Economy
CA Foundation Syllabus 2025: Preparation Tips
Here are a few essential tips to help you prepare effectively for the CA Foundation 2025 exam:
Understand the Syllabus: Familiarize yourself with the entire syllabus to know what topics to focus on. This will ensure you’re not caught off guard during the exam.
Start Early: Begin your preparations as early as possible. Early preparation will give you ample time for revision and practicing mock tests.
Use Reliable Study Materials: Stick to study materials recommended by ICAI. These are tailored for the exam and provide a structured approach to learning.
Practice Regularly: Attempt mock tests to evaluate your understanding and boost your exam readiness. ICAI provides mock tests on its website, which simulate the real exam environment.