ICAI has released the CA Foundation 2025 Syllabus for June, September, and January Exams. Before appearing in the CA exam, students must know the objective of the subject and what topics and Subtopics they are going to study. Students can scroll down to learn the complete CA foundation syllabus and exam details.
Below, we will share with you all the latest updates on the CA Exam Pattern 2025, the CA Foundation Marking Scheme, the Subjects in the CA Foundation Course, the CA Foundation Preparation Tips for the 2025 subjects, and the CA Foundation Marks Weightage.
Read the article below to get a detailed overview of the CA Foundation Syllabus 2025 and CA Foundation Subjects 2025.
| CA Foundation Syllabus 2025 pdf download | Download PDF |
CA Foundation Syllabus 2025
We are providing you with a complete ICAI CA Foundation syllabus 2025 under separate heads for ease of your understanding. The CA foundation syllabus under the new CA scheme is applicable from the June 2025 exams. You can also download the previous year’s CA Foundation Question Papers, MTPs and RTPs from CA Wizard. Below, we have provided you with the syllabus of the CA Foundation 2025 PDF link.
Also, Check the Complete CA Course Guide and CA Salary in India.
Paper – 1: Accounts
| S.No. | Chapter | Units |
| 1 | Theoretical Framework | Meaning and Scope of Accounting |
| Accounting Concepts, Principles and Conventions | ||
| Capital and Revenue Expenditures and Receipts | ||
| Contingent Assets and Contingent Liabilities | ||
| Accounting Policies | ||
| Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates | ||
| Accounting Standards | ||
| 2 | Accounting Process | Basic Accounting Procedures – Journal entries |
| Ledgers | ||
| Trial Balance | ||
| Subsidiary Books | ||
| Cash Book | ||
| Rectification of Errors | ||
| 3 | Bank Reconciliation Statement | |
| 4 | Inventories | |
| 5 | Depreciation and Amortisation | |
| 6 | Bills of Exchange and Promissory Notes | |
| 7 | Preparation of Final Accounts of Sole Proprietors | Final Accounts of Non-Manufacturing Entities |
| Final Accounts of Manufacturing Entities | ||
| 8 | Financial Statements of Not-for-Profit Organisations | |
| 9 | Accounts from Incomplete Records | |
| 10 | Partnership and LLP Accounts | Introduction to Partnership Accounts |
| Treatment of Goodwill in Partnership Accounts | ||
| Admission of a New Partner | ||
| Retirement of a Partner | ||
| Death of a Partner | ||
| Dissolution of Partnership Firms and LLPs | ||
| 11 | Company Accounts | Introduction to Company Accounts |
| Issue, Forfeiture and Re-Issue of Shares | ||
| Issue of Debentures | ||
| Accounting for Bonus Issue and Right Issue | ||
| Redemption of Preference Shares | ||
| Redemption of Debentures |
Also, Know How to Become CA in India
Paper – 2: Business Laws
| S.No. | Chapter | Units |
| 1 | Indian Regulatory Framework | |
| 2 | The Indian Contract Act, 1872 | Nature of Contracts |
| Consideration | ||
| Other Essential Elements of a Contract | ||
| Performance of Contract | ||
| Breach of Contract and its Remedies | ||
| Contingent and Quasi Contracts | ||
| Contract of Indemnity and Guarantee | ||
| Bailment and Pledge | ||
| Agency | ||
| 3 | The Sale of Goods Act, 1930 | Formation of the Contract of Sale |
| Conditions & Warranties | ||
| Transfer of Ownership and Delivery of Goods | ||
| Unpaid Seller | ||
| 4 | The Indian Partnership Act, 1932 | General Nature of Partnership |
| Relations of Partners | ||
| Registration and Dissolution of a Firm | ||
| 5 | The Limited Liability Partnership Act, 2008 | |
| 6 | The Companies Act, 2013 | |
| 7 | The Negotiable Instruments Act, 1881 |
Also Read: Check the Latest CA Course Fees in India.
Paper – 3: Quantitative Aptitude
| S.No. | Parts | Chapter | Units |
| 1 | Part-A: Business Mathematics | Ratio and Proportion, Indices, Logarithm | |
| Equations | |||
| Linear Inequalities | |||
| Mathematics of Finance | |||
| Basic Concepts of Permutations and Combinations | |||
| Sequence and Series – Arithmetic and Geometric Progressions | |||
| Sets, Relations and Functions, Basics of Limits and Continuity functions | |||
| 2 | Chapter 8: Basic Applications of Differential and Integral Calculus in Business and Economics | Differential Calculus | |
| Integral Calculus | |||
| 3 | Part-B: Logical Reasoning | Number Series, Coding and Decoding and Odd Man Out | |
| Direction Tests | |||
| Seating Arrangements | |||
| Blood Relations | |||
| 4 | Part-C: Statistics | Chapter 13 | Statistical Representation of Data |
| Sampling | |||
| Measures of Central Tendency and Dispersion | Measures of Central Tendency | ||
| Dispersion | |||
| Probability | |||
| Theoretical Distributions | |||
| Correlation and Regression | |||
| Index Numbers |
Paper – 4: Business Economics
| S.No. | Chapter | Units |
| 1 | Nature & Scope of Business Economics | Introduction |
| Basic Problems of an Economy & Role of Price Mechanism | ||
| 2 | Theory of Demand and Supply | Law of Demand and Elasticity of Demand |
| Theory of Consumer Behaviour | ||
| Supply | ||
| 3 | Theory of Production and Cost | Theory of Production |
| Theory of Cost | ||
| 4 | Price Determination in Different Markets | Meaning and Types of Markets |
| Determination of Prices | ||
| Price Output Determination under Different Market Forms | ||
| 5 | Business Cycles | |
| 6 | Determination of National Income | National Income Accounting |
| The Keynesian Theory of Determination of National Income | ||
| 7 | Public Finance | Fiscal Functions: An Overview, Centre and State Finance |
| Market Failure/ Government intervention to correct Market Failure | ||
| The Process of Budget Making: Sources of Revenue, Expenditure Management and Management of Public Debt | ||
| Fiscal Policy | ||
| 8 | Money Market | The Concept of Money Demand: Important Theories |
| The Concept of Money Supply | ||
| Monetary Policy | ||
| 9 | International Trade | Theories of International Trade |
| The Instruments of Trade Policy | ||
| Trade Negotiations | ||
| Exchange Rate and Its Economic Effects | ||
| International Capital Movements | ||
| 10 | Indian Economy |
CA Foundation Exam Books
Here are some of the preferred CA foundation books by CA foundation toppers. These books will cover your whole CA foundation syllabus and help you improve your learning.
Principles And Practice Of Accounting
- Fundamentals of Accounting for CA – CPT by P.C Tulsian and Bharat Tulsian
- CPT Grewal’s Accountancy by M.P Gupta & B.M Aggarwal
- Fundamentals of Accounting by D.G Sharma
- Padhuka Basics of Accounting for CA CPT by G. Sekar & B. Saravana Prasath
- General Economics by S.K. Agarwal
Quantitative Aptitude
- Quantitative Aptitude by Dr. T. Padma and K.C.P Rao
- Padhuka’s Practical Guide On Quantitative Aptitude For CA CPT by G.Sekar and Saravana Prasath
- Quantitative Aptitude for CPT: mathematics and Statistics by Tulsian P. C. and Jhujhunwala Bharat
- Quantitative Aptitude Mathematics With Short Tricks By CA Rajesh Jogani
Mercantile Law
- Mercantile Laws for CA CPT by P C Tulsian
- S Chand Mercantile Laws for CA CPT by P P S GOGNA
- Mercantile Law by M.C.Kuchhal and Vivek Kucchal
- Padhuka’s MCQ Bank by G Sekar and B Sarvana Prasath
Other Reference Books
- Question Bank with Model Test Papers for CA – Common Proficiency Test (CPT) – Accounting, Mercantile Laws, General Economics & Quantitative Aptitude by R C Bhatt
- Quantitative Aptitude – P. N. Arora
- General Economics by PM Salwan & Pranjal B Deshpande by Taxmann
Also, Check out the CMA Foundation Course
CA Foundation Paper Pattern 2025
ICAI conducts the CA Foundation Examination. CA Foundation Syllabus is divided into 4 subjects. CA Foundation paper pattern consists of 4 papers conducted by the ICAI of 100 marks each. The CA Foundation Paper pattern is objective and subjective type. There is also a negative marking for subjective-type questions. ICAI Conducts the CA Foundation Examination in both English and Hindi Medium.
Appearing students have to score 40% mark in each subject along with a 50% aggregate score to qualify for the CA Intermediate/IPCC examination.
Also Read: Download the latest CA Foundation Scanner January 2025 Examination.
Below is the Latest ICAI CA Foundation Paper pattern 2025 examination.
| Exam Mode | Offline |
| Exam Medium | English or Hindi (English compulsory for Section B of Paper 2) |
| Type of questions | Paper 1 and 2- Subjective/ Long answer type Paper 3 and 4- Objective |
| Maximum marks | 400 (100 per paper) |
| Negative marking | Paper 3 and 4: -1/4th mark for every wrong answer to the objective questions |
| Passing criteria | 40% marks per paper 50% marks overall |
After the CA CPT examination, the ICAI changed the subjects extensively for the CA Foundation Examination.
The first paper in CA Foundation is Principles and Practices of Accounting ( CA Foundation Accounts), which is replacing Fundamentals of Accounting, and the second paper is Business Laws and Business Correspondence and Reporting, in which a new subject, General English, has been added. The above two papers are subjective in the CA Foundation exams. However, the third paper is on Business Mathematics, Logical Reasoning and Statistics, and paper four is about Business Economics and Business and Commercial Knowledge, in which Business and Commercial Knowledge has been newly added. The last-second papers are objective, the same as earlier.
We can understand this in a better way through the mode and format given below:-
Also Check: Download the latest CA Foundation Admit Card 2025.
Follow the CA Foundation Preparation Strategy to score ranking marks in the examination.
CA Foundation Subjects 2025
Below are all the subjects of the CA Foundation Examination. Students should know all the CA Foundation subjects when they fill out the CA Foundation registration form.
- Principles and practices of Accounting(100 Marks)
- Business Laws and Business Correspondence and Reporting (100 Marks)
- Business Laws (60 Marks)
- Business Correspondence and Reporting (40 Marks)
- Business Mathematics and Logical Reasoning and Statistics. (100 Marks)
- Business Mathematics(40 Marks) and Logical Reasoning (20 Marks)
- Statistics (40 Marks)
- Business Economics and Business and Commercial Knowledge (100 Marks)
- Business Economics(60 Marks)
- Business and Commercial Knowledge (40 Marks)
Also Read: How to Clear CA Foundation Like Toppers.
ICAI CA Foundation Marking Scheme 2025
Below are the CA Foundation subjects with marks weightage. Some of the subjects are divided into two parts, so the student must know about all of them.
| Papers | CA Foundation Subjects | Weightage |
| Paper 1 | Principles and Practices of Accounting | 100 Marks |
| Paper 2 | Business Laws and Business Correspondence and reporting 1. Business Laws 2. Business Correspondence and Reporting | 60 Marks 40 Marks |
| Paper 3 | Business Mathematics and Logical Reasoning and Statistics. 1. Business Mathematics 2. Logical Reasoning 3. Statistics | 40 Marks 20 Marks 40 Marks |
| Paper 4 | Business Economics and Business and Commercial Knowledge | 100 marks |
Important Points to Remember for the CA Foundation Examination
The ICAI is responsible for conducting the CA Foundation Examination. The examination has four subjects and is conducted three times a year: in January, June, and September. The Next attempt will be the September 2024 examination. The Paper pattern is subjective and objective. There is a negative marking in the CA Foundation objective section.
CA Foundation is the first milestone for class 12th students. Students should know every detail about the CA Foundation examination. After successful registration, students can check the CA Foundation Syllabus and Subject. Students must know the proper CA examination pattern and marking scheme before appearing in the examination.
Since CA Foundation is the first stage, it is advisable that you choose the best CA Foundation Coaching institute. For those who are facing difficulty and do not find a good CA Coaching institute in their locality, they can choose the best CA Foundation Online Classes or CA Foundation Pendrive Classes which will help them to score well in the examination.
It is advisable that the student complete their CA Foundation syllabus and CA Foundation study material within the time period before the examination so that they can give time to CA Foundation’s previous year’s question paper and CA Foundation Mock Test Paper.
Also, Read Sure Success Tips to Clear CA Foundation Without Coaching.
ICAI CA Foundation Preparation Tips
The CA Foundation preparation tips for the upcoming exam in January 2025 are as follows:
- Prepare a Time-Table: The first step before starting studies is to prepare a timetable or set a CA Foundation study plan. It should be effective, but more importantly, it should be feasible. An effective CA Foundation timetable, according to the CA Foundation Date sheet/timetable 2024, is helpful in keeping a check on the progress and speed.
- Mshorthort notes: Handwritten notes within learning. These short notes can be used for quick revision during exams.
- Practice maths daily: Regular maths practice is recommended for better calculation speed to perform well in the exams.
- Focus on Logical Reasoning and Statistics: Non-Commerce Maths students should focus on these subjects if they are not able to score well in maths.
- Mock Test: Regular mock tests are essential for mistake analysis and help students prepare better for the main examination. They also give students an idea of how to approach final exams.
- Study regularly: Don’t wait until the end to prepare. Study regularly to increase your speed and complete the course on time. Students can also join Chartered Accountant Online Classes, which will also help them score well in the examination.
Frequently Asked Question
Q1. What are the CA Foundation subjects? How many are there?
Ans: CA Foundation comprises 4 subjects-
- Paper 1: Accounting
- Paper 2: Business Laws
- Paper 3: Quantitative Aptitude
- Paper 4: Business Economics
Q2. What are the passing marks for the new CA Foundation?
Ans: To pass, candidates need to score 40% in each subject and 50% in aggregate of all subjects.
Q3. Does the CA Foundation have a Negative marking?
Ans: There is a negative marking of 0.25 mark for each incorrect response in objective questions (papers 3 and 4)
Q4. Is the calculator allowed in the CA Foundation exam?
Ans: Yes. Candidates can use calculators in the exam hall except for scientific calculators and those with more than 6 functions, 12 digits, and two memories.
Q5. How many hours of study is required for the CA Foundation Examination?
Ans: Students should divide their subjective and objective study hours separately and give at least 8 hours of study time daily.
Q6. How many attempts are allowed in the CA foundation?
Ans: Your CA foundation registration is valid for 3 years. So a candidate can give 6 attempts before he has to register again.
- NOTE Students are expected to read at least one financial newspaper and one business magazine on a regular basis. They may also watch a business channel to remain updated about the developments related to the commercial world.
Commencement of Live Virtual Classes (LVC Batch – 2) under the New Scheme from 15th April 2024 for the students of CA Foundation/Intermediate/Final courses appearing in September/November 2024 Examinations – (10-04-2024)