CA Foundation Sep 2025 Accounting Paper Review
CA Foundation Accounting Paper Review for September 2025 shows the exam was slightly tough but balanced. It tested both basic and advanced concepts, with students highlighting time management as the main challenge.
Muskan Verma10 Nov, 2025
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CA Foundation Accounting Paper Review for September 2025 is one of the most discussed topics among students. The Accounts exam is always a mix of theory and practical questions. This year, the paper was slightly tougher than usual, but still, it was balanced. Students who studied the whole syllabus and practiced regularly found the paper manageable. This detailed CA Foundation September Accounting Paper Review and analysis will help students understand the paper pattern, difficulty level, important topics, and student feedback.
CA Foundation Sep 2025 Accounting Paper Overview
The CA Foundation Accounting paper exam pattern 2025 was focused on core accounting concepts. The paper tested both basic and advanced adjustments. Many questions came directly from the institute’s study material. Below is a simple overview.
| CA Foundation Accounting Paper Analysis September 2025 Overview | |
| Section | Details |
| Exam Date | 16th September 2025 |
| Paper Name | Accounting (Paper 1) |
| Exam Duration | 3 Hours |
| Maximum Marks | 100 |
| Nature of Paper | Theory + Practical |
| Overall Review | Slightly tough but balanced |
CA Foundation Sep 2025 Accounting Exam Difficulty Level
The Accounting paper review CA Foundation 2025 leaned more towards practical problem-solving. Still, there was enough theory to balance the exam. Students felt the length of the paper was a challenge.
| CA Foundation Accounting Paper Review Difficulty Level | |
| Section | Difficulty |
| Theory Questions | Easy to Moderate |
| Practical Questions | Moderate to Tough |
| Length of Paper | Long but Attemptable |
| Overall Level | Slightly Tough |
Topic-Wise Accounting Paper Review
Each topic tested different skills. Some were very easy, like True/False, while others, like partnership adjustments, were tricky. Below, we’ve mentioned topic-wise accounting paper review:
| Topic-Wise Accounting Paper Review | |
| Topic | Review |
| True/False | Straight from the study material, no surprises |
| Depreciation & Methods | Important, tested basics like the sum of digits method |
| Journal Entries | Standard, tested clarity of concepts |
| Rectification of Errors | Moderate, required attention |
| GST Entries | Manageable if practiced |
| Incomplete Records | Moderate, lengthier than expected |
| Partnership (Admission & Retirement) | Slightly tough, involved goodwill adjustments |
| Match Fund Accounting | Easy, short question |
| Bill of Exchange | Straightforward |
| Manufacturing Account | Easy scoring question |
| Redemption of Preference Shares | Easy, direct application |
CA Foundation Sep 2025 Accounting Paper Expected Questions vs Actual Questions
Many students had expected questions from common chapters. The actual paper was close to those expectations, but with a few twists. Below, we’ve mentioned expected questions vs actual questions:
| Expected Questions vs Actual Questions | ||
| Topic | Expected Questions | Actual Questions |
| True/False | Basic theory | Direct from the study material |
| Depreciation | Straightforward | Included sum of digits method |
| Partnership | Standard journal entries | Included goodwill adjustments |
| Match Fund | Rarely expected | Appeared as a small question |
| Manufacturing Account | Possible short sum | Appeared as an easy long question |
| Redemption of Preference Shares | Expected | Appeared in simple form |
| GST | Small adjustment | Direct entry question |
CA Foundation Sep 2025 Accounting Paper Student Feedback & Key Insights
Students shared mixed reviews after the exam. Mostly, students agreed that it was a fair paper, but lengthy. Below, we’ve mentioned the main feedback points:
- Many students said the paper was manageable with full preparation.
- True/False and theory were direct and simple.
- Partnership questions needed more time due to adjustments.
- Depreciation questions tested core understanding.
- The Match Fund and Manufacturing Account were easy scoring.
- Some found the paper long, making time management important.
- Students who attempted all questions could secure partial marks.
- Comparing answers after the exam caused stress for many.
- Most agreed that passing with 50-60 marks is a good result.
- The exam rewarded consistency and punished selective study.
This CA Foundation Accounting Paper Review highlights that the September 2025 exam was not unfair. It was a test of both concepts and patience. The CA Foundation Sep 2025 Accounting exam paper preview shows that even small topics like Match Fund were tested. The CA Foundation Accounting paper expected questions 2025 matched with the actual paper, proving that the ICAI study material is the best resource.