Physics Wallah

CA Foundation Accounts 2025, Syllabus, Pattern & Papers

The CA Foundation Accounts Syllabus for 2025 covers fundamental accounting topics, possibly familiar to 11th and 12th grades. Explore here CA Foundation Accounts syllabus, exam pattern, and papers for detailed information!
authorImageJatin Sharma30 Sept, 2025
Share

Share

CA Foundation Accounts 2025, Syllabus, Pattern & Papers

CA Foundation Accounts: As students journey into the CA Foundation course in 2025, they encounter the inaugural paper, "Principles and Practices of Accounting." This core module explores fundamental accounting topics, drawing on concepts students may have previously encountered in their 11th and 12th Class studies.

Comprehensive details are available in the article below for a thorough understanding of the CA Foundation Accounts syllabus , exam pattern, and papers.

 

CA Foundation Accounts Syllabus 2025

In the CA Foundation Accounts syllabus for 2025, you'll dive into practical aspects of accounting. Here's a simplified overview in below table:

CA Foundation Accounts Syllabus 2025
Syllabus Topic Details
Chapter 1: Theoretical Framework Unit 1: Meaning and Scope of Accounting
Unit 2: Accounting Concepts, Principles and Conventions
Unit 3: Capital and Revenue Expenditures and Receipts
Unit 4: Contingent Assets and Contingent Liabilities
Unit 5: Accounting Policies
Unit 6: Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates
Unit 7: Accounting Standards
Chapter 2: Accounting Process Unit 1: Basic Accounting Procedures – Journal entries
Unit 2: Ledgers
Unit 3: Trial Balance
Unit 4: Subsidiary Books
Unit 5: Cash Book
Unit 6: Rectification of Errors
Chapter 3 Bank Reconciliation Statement
Chapter 4 Inventories
Chapter 5 Depreciation and Amortisation
Chapter 6 Bills of Exchange and Promissory Notes
Chapter 7: Preparation of Final Accounts of Sole Proprietors Unit 1: Final Accounts of Non-Manufacturing Entities
Unit 2: Final Accounts of Manufacturing Entities
Module 2
Chapter 8 Financial Statements of Not-for-Profit Organisations
Chapter 9 Accounts from Incomplete Records
Chapter 10: Partnership and LLP Accounts Unit 1: Introduction to Partnership Accounts
Unit 2: Treatment of Goodwill in Partnership Accounts
Unit 3: Admission of a New Partner
Unit 4: Retirement of a Partner
Unit 5: Death of a Partner
Unit 6: Dissolution of Partnership Firms and LLPs
Chapter 11: Company Accounts Unit 1: Introduction to Company Accounts
Unit 2: Issue, Forfeiture and Re-Issue of Shares
Unit 3: Issue of Debentures
Unit 4: Accounting for Bonus Issue and Right Issue
Unit 5: Redemption of Preference Shares
Unit 6: Redemption of Debentures

CA Foundation Accounts Exam Pattern 2025

Here's a quick overview of the CA Foundation Accounts Exam Pattern 2025 and the Marking scheme for 2025. Also, in the table below, we've mentioned the CA Foundation Exam Pattern according to the new updated syllabus:
  • The CA Foundation Exam comprises four subjects, each with 100 marks, summing up to 400 marks.
  • Two subjects follow an objective pattern, while the others adopt a subjective approach.
  • The initial two papers are subjective, whereas the third and fourth papers are objective.
  • If students provide an incorrect answer to an objective question, they face a 0.25-point deduction from their overall score.
  • CA Foundation Exams occur biannually, in November and May.
  • Students have the option to take the exams in either English or Hindi.
  • To pass, candidates must secure a minimum of 40% in each topic and at least 50% overall across all subjects.
  • Each paper consists of sections, and each section holds a specific percentage of the total marks.
  • Explore sample question papers and tests from the past five years on this page to prepare for the CA Foundation 2024 exams.
CA Foundation Accounts 2025: Exam Pattern
Particulars Details
Exam Medium English/Hindi
Exam Mode Offline
Types of Questions Paper 1 & 2 – Subjective
Passing Criteria above 40% in each subject
Negative Marking Yes (Objective papers)
Maximum Marks 400

CA Foundation Accounts Preparation Tips

Here are some important tips & tricks for CA Foundation Accounts for the 2025 exam:
  • Understand the Syllabus: To excel in CA Foundation Accounts 2025, begin by thoroughly understanding the syllabus. This provides a roadmap, allowing you to prioritize topics and allocate your study time effectively, ensuring comprehensive coverage.
  • Regular Revision: Reinforce your understanding of accounting principles through consistent revision. Regularly revisiting concepts helps solidify your grasp of the material, making it easier to recall and apply during the exam.
  • Practice Past Papers: Enhance your exam preparedness by solving past CA Foundation Accounts papers from the last five years. This not only familiarizes you with the question patterns but also highlights areas that may need more attention.
  • Time Management: Effective time management is crucial. Allocate your study time based on the weightage of each topic in the exam. This ensures that you give due attention to all areas, preventing you from being disproportionately focused on specific sections.
  • Seek Clarifications: Don't hesitate to seek clarification on any doubts you may have. Whether from teachers, peers, or online resources, obtaining a clear understanding of complex topics is essential for success in CA Foundation Accounts 2025.
  • CA Foundation Accounts Mock Tests: Simulate exam conditions by regularly taking mock tests. This not only familiarizes you with the exam environment but also helps refine your time management skills, ensuring you can effectively tackle all sections within the allotted time.
  • Group Study: Participate in group study sessions with your peers. Engaging in discussions with fellow students provides diverse perspectives on challenging topics and fosters a deeper understanding through shared insights.
  • Stay Updated: Keep yourself informed about any updates or changes in the CA Foundation Accounts 2025 syllabus or exam pattern. Staying updated ensures you are well-prepared for any modifications and can adjust your study plan accordingly.
  • Healthy Lifestyle: A balanced lifestyle should be maintained while you prepare. Adequate sleep, proper nutrition, and regular breaks are integral to effective learning. Maintaining a healthy lifestyle enhances well-being in general and concentration in particular.
  • Self-Evaluation: Periodically assess your progress. Determine your strong and weak points so that you may adjust your study schedule. Regular self-evaluation is key to refining your approach, ensuring you address any challenges and continually improve.

However, mastering the CA Foundation Accounts 2025 necessitates a holistic approach, encompassing a deep dive into the syllabus, acclimatization to the exam pattern, and rigorous practice with past papers. A comprehensive strategy is key, coupled with effective time management and self-assessment, from theoretical frameworks to special transactions.

CA Foundation Accounts 2025 FAQs

Will CA Foundation Syllabus Change in 2025?

The Institute of Chartered Accountants of India (ICAI) introduced the CA Foundation New Syllabus 2024 on July 1, 2023, as part of the new education and training system. Candidates aiming for the exam must be mindful of the updates and modifications in the CA Foundation 2024 syllabus. Also, for more detailed information on the CA Foundation Accounts syllabus and exam pattern 2025, check the above article.

Is CA Foundation Accounts Study Material Free?

The ICAI study materials are available on the Knowledge Portal of the Board of Studies. Students have the option to either purchase these materials or access them for free by downloading directly from the Knowledge Portal of BOS.

When Should I Start Preparing for CA Foundation Accounts 2025?

It is advisable to commence your preparation post-September, as there are minimal changes to the curriculum after that month. Starting your preparation around this time provides ample time to gear up for the September 2025 exams.

How often does the CA Foundation Syllabus change?

The CA Foundation Syllabus undergoes updates periodically, typically in alignment with changes in the educational and professional landscape. Candidates are advised to stay informed about any syllabus modifications and plan their preparation accordingly.

How to start CA Foundation Accounts preparation?

While ICAI provides study materials, candidates often find additional resources beneficial. Many coaching institutions, including online platforms, offer specialized CA Foundation Accounts study materials and classes. Exploring these resources can provide a more comprehensive understanding of the subject and enhance exam readiness.
Join 15 Million students on the app today!
Point IconLive & recorded classes available at ease
Point IconDashboard for progress tracking
Point IconMillions of practice questions at your fingertips
Download ButtonDownload Button
Banner Image
Banner Image
Free Learning Resources
Know about Physics Wallah
Physics Wallah is an Indian edtech platform that provides accessible & comprehensive learning experiences to students from Class 6th to postgraduate level. We also provide extensive NCERT solutions, sample paper, NEET, JEE Mains, BITSAT previous year papers & more such resources to students. Physics Wallah also caters to over 3.5 million registered students and over 78 lakh+ Youtube subscribers with 4.8 rating on its app.
We Stand Out because
We provide students with intensive courses with India’s qualified & experienced faculties & mentors. PW strives to make the learning experience comprehensive and accessible for students of all sections of society. We believe in empowering every single student who couldn't dream of a good career in engineering and medical field earlier.
Our Key Focus Areas
Physics Wallah's main focus is to make the learning experience as economical as possible for all students. With our affordable courses like Lakshya, Udaan and Arjuna and many others, we have been able to provide a platform for lakhs of aspirants. From providing Chemistry, Maths, Physics formula to giving e-books of eminent authors like RD Sharma, RS Aggarwal and Lakhmir Singh, PW focuses on every single student's need for preparation.
What Makes Us Different
Physics Wallah strives to develop a comprehensive pedagogical structure for students, where they get a state-of-the-art learning experience with study material and resources. Apart from catering students preparing for JEE Mains and NEET, PW also provides study material for each state board like Uttar Pradesh, Bihar, and others

Copyright © 2025 Physicswallah Limited All rights reserved.