The ICAI has released the CA Foundation Subjects and Syllabus 2025, which is applicable for the Jan 2025 exams. The syllabus outlines the objectives of the subjects, units, and topics you will study, the paper pattern, and the marks weightage.
Students can download the CA Foundation syllabus pdf for all the subjects from the ICAI website or this page. They should follow the ICAI CA Foundation study material. Furthermore, they must choose books with updated syllabus only. In this article, you’ll find the ICAI CA Foundation syllabus for Jan 2025, along with a link to download its PDF, marks weightage, and exam pattern.
CA Foundation Syllabus January 2025 Highlights
The table below gives an overview of the CA Foundation syllabus 2025 that candidates must keep a note of if they are appearing for the CA Foundation exam, under the new scheme.
So as per the new CA Foundation syllabus’s new scheme, candidates need to appear in four papers, each carrying 100 marks. Check this table for more information:
| Particulars | Details |
| Exam name | CA Foundation |
| Conducting Body | The Institute Of Chartered Accountants of India (ICAI) |
| Exam mode | Pen-paper-based or offline |
| Exam frequency | Thrice a year June, September, and January |
| Exam Level | National Level |
| Exam difficulty | Easy to moderate |
| Total Papers | 4 |
| Paper names | Accounting Business LawsQuantitative Aptitude Business Economics |
| Exam duration | 3 hours for Paper 1 and Paper 22 hours for Paper 3 and Paper 4. |
| Maximum marks for each paper | 100 |
| Total marks for all 4 papers | 400 |
| Marking scheme | No negative marks in Papers 1 and 2 as they are subjective. Negative marking of ¼ mark for every wrong answer in Paper 3 and Paper 4 as the questions will be MCQ. |
| Medium of exam | English/Hindi |
CA Foundation New Syllabus Papers 2025
So as per the ICAI’s new scheme, the following are the revised papers and as per these papers and the CA Foundation syllabus 2025, the CA Foundation exams will be held from January 2025.
The subjects are as follows and along with that you can find an overview of the topics and sub-topics covered in each paper:
| S.No | Paper Name | Marks | Type of Paper |
|---|---|---|---|
| Paper 1 | Accounting | 100 Marks | Subjective |
| Paper 2 | Business Law | 100 Marks | Subjective |
| Paper 3 | Quantitative Aptitude 1. Business Mathematics 2. Logical Reasoning 3. Statistics | 100 Marks 40 Marks 20 Marks 40 Marks | Subjective |
| Paper 4 | Business Economics | 100 Marks | Subjective |
CA Foundation Syllabus 2025 (Paper-Wise)
Paper-1: Accounting
Paper 1: Seeks to familiarize students with fundamental accounting concepts and principles, providing the basis for creating financial statements and solving basic accounting problems effectively.
Module 1:
| Topics | Sub-Topics |
| Theoretical Framework | Meaning and Scope of Accounting.Accounting Concepts, Principles, and Conventions.Capital and Revenue Expenditure and ReceiptsContingent Assets and Contingent Liabilities.Accounting PoliciesAccounting as a Measurement Discipline – Valuation, Principles, Accounting EstimatesAccounting Standards |
| Accounting Process | Basic Accounting Procedure – Journal EntriesLedgersTrial BalanceSubsidiary BooksCash BookRectification of Error |
| Bank Reconciliation Statements | |
| Inventories | |
| Depreciation and Amortisation | |
| Bills of Exchange and Promissory Notes | |
| Preparation of Final Accounts of Sole Proprietors | Final Accounts of Non-Manufacturing EntitiesFinal Accounts of Manufacturing Entities |
Module 2:
| Topics | Sub-Topics |
| Financial Statements of Not-for-profit Organisations | |
| Accounts from Incomplete Records | |
| Partnership and LLP Accounts | Introduction to Partnership AccountsTreatment of Goodwill in Partnership AccountsAdmission of a New PartnerRetirement of a PartnerDeath of a PartnerDissolution of Partnership Firms and LLPs |
| Company Accounts | Introduction to Company AccountsIssue, Forfeiture and Re-Issue of SharesIssue of DebenturesAccounting for Bonus Issue and Right IssueRedemption of Preference SharesRedemption of Debentures |
Paper 2: Business Laws
Paper 2 of the CA Foundation exam 2025 centres around Business Laws. Here, the primary objective is for students to grasp key elements of specific business laws while learning practical approaches for dealing with associated practical matters.
| Topics | Sub-Topics |
| Indian Regulatory Framework | |
| The Indian Contract Act, 1872 | Nature of ContractsConsiderationOther Essential Elements of a ContractPerformance of ContractBreach of Contract and its RemediesContingent and Quasi ContractsContract of Indemnity and GuaranteeBailment and PledgeAgency |
| The Sale of Goods Act, 1930 | Formation of the Contract of SaleConditions & WarrantiesTransfer of Ownership and Delivery of GoodsUnpaid Seller |
| The Indian Partnership Act, 1932 | General Nature of PartnershipRelations of PartnersRegistration and Dissolution of a Firm |
| The Limited Liability Partnership Act, 2008 | |
| The Companies Act, 2013 | |
| The Negotiable Instruments Act, 1881 |
Paper 3: Quantitative Aptitude
Quantitative Aptitude is the third paper of the CA Foundation syllabus and helps students build an understanding of basic math, reasoning, and statistics.
Students applying their CA Foundation Math curriculum in the business, finance, and economics sectors develop a logical way of solving problems using ratios, equations, permutations and combinations, calculus, and other topics taught at school.
| 1. Business Mathematics Syllabus [20 marks] |
| Ratio and Proportion, Indices and Logarithms |
| Equations |
| Linear Inequalities with Objective Functions and Optimization w.r.t. objective function. |
| 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 |
| Basic Applications of Differential and Integral Calculus in Business and Economics |
| 2. Logical Reasoning Syllabus [20 marks] |
| Number Series, Coding and Decoding and Odd Man Out |
| Direction Tests |
| Seating Arrangements |
| Blood Relations |
| 3. Statistics [40 marks] |
| Statistical Representation of DataSampling |
| Measures of Central Tendency and Dispersion |
| Probability |
| Theoretical Distributions |
| Correlation and Regression |
| Index Numbers |
Paper 4: Business Economics
Business Economics is the CA Foundation and serves to teach students its fundamental concepts and theories. They will understand the basic concepts of demand, supply, finance, etc, and understand their real-time application. Also, these topics are covered in the earlier classes as well.
| Topics | Sub-Topics |
| Nature & Scope of Business Economics | IntroductionBasic Problems of an Economy & Role of Price Mechanism |
| Theory of Demand and Supply | Law of Demand and Elasticity of DemandTheory of Consumer BehaviourSupply |
| Theory of Production and Cost | Theory of ProductionTheory of Cost |
| Price Determination in Different Markets | Meaning and Types of MarketsDetermination of PricesPrice Output Determination under Different Market Forms |
| Business Cycles | |
| Determination of National Income | National Income AccountingThe Keynesian Theory of Determination of National Income |
| Public Finance | Fiscal Functions: An Overview, Centre and State FinanceMarket Failure/ Government intervention to correct Market FailureThe Process of Budget Making: Sources of Revenue, Expenditure Management and Management of Public DebtFiscal Policy |
| Money Market | The Concept of Money Demand: Important TheoriesThe Concept of Money SupplyMonetary Policy |
| International Trade | Theories of International TradeThe Instruments of Trade PolicyTrade NegotiationsExchange Rate and Its Economic EffectsInternational Capital Movements |
| Indian Economy |
CA Foundation Syllabus 2025 Preparation Tips
Now that students know about the CA Foundation syllabus 2025 as per the new scheme, it is time to start preparing for the exams. Here are some practical tips that may help CA aspirants to crack the exam in their first attempt:
1. Understand the CA Foundation Syllabus & Exam Pattern
As mentioned, the CA Foundation has four papers, each with 100 marks.
Hence, students must go through the entire paper properly, understand the topics and their subtopics, the weightage, and start preparing accordingly.
After understanding the syllabus, they must also understand the CA Foundation exam pattern. The exam is offline, pen-paper based, and students can complete the papers in English or Hindi medium.
Also, Paper 1 and Paper 2 are subjective, and Paper 3 and Paper 4 are objective papers with negative markings of 0.25 for wrong attempt answers. Hence, they should go through all these details.
2. Joining a CA Coaching
If you feel the syllabus is vast and need assistance with your preparation, it is wise to join CA coaching as soon as possible. The right CA coaching will help you complete the syllabus quickly and help with conceptual clarity. With proper CA coaching, you will have a structured learning experience.
3. Solve Mock Test Papers
Since you will be unfamiliar with the CA Foundation exam pattern, solving ample mock test papers is wise. First, this will help you learn about the exam pattern, and second, it will also help you with proper time management, as completing the entire paper within the given timeframe can be challenging.
Besides that, it will also help you understand the proper way to write answers and will help you polish your writing skills.
4. Keep Yourself Healthy
Besides preparing for exams, check your health and try to be healthy. You must have sufficient sleep, consume nutritious food, and engage in light physical activity. Don’t be stressed, and start preparing early so you won’t have to cram all night.
Frequently Asked Questions
Q1. How many subjects do students need to prepare for CA Foundation exams?
Ans: For CA foundation exams, students need to study four subjects, two of which are in a subjective pattern and two of which are in an objective pattern.
Q2. Is maths included in the CA foundation subjects?
Ans: Yes, Math is included in the CA foundation subjects. Subjects like business maths and logical reasoning include maths topics.
Q3. How much percentage is required to clear the CA foundation exam?
Ans: To pass the CA foundation exam, students need to score 50 percent overall and 40 percent in every subject.
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)