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What resources are available to help with CA Foundation exam preparation based on the 2025 syllabus?
Various resources are available, including study materials provided by ICAI, online coaching platforms like PhysicsWallah, reference books, and mock test series designed to aid in CA Foundation exam preparation.
What is the pass mark requirement for the CA Foundation exams based on the 2025 syllabus?
To pass the CA Foundation exams, candidates must obtain a minimum of 40% marks in each subject and an aggregate of 50% in all subjects combined.
Can I choose to study only specific subjects from the CA Foundation Syllabus 2025?
No, all subjects in the CA Foundation Syllabus are mandatory and must be studied and appeared for in the examinations.
CA Foundation Syllabus 2025, New Scheme Syllabus and Subjects
CA Foundation syllabus 2025 as per the new scheme has been released by ICAI on its official website. Check detailed paper wise CA Foundation Syllabus September 2025 and preparation tips here.
Ca Narayan1 Jul, 2025
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CA Foundation Syllabus 2025: The ICAI CA Foundation syllabus is set by the Institute of Chartered Accountants of India (ICAI) and covers key subjects like taxation, auditing, and business law. To progress to the CA Intermediate level, candidates must clear all four papers of the CA Foundation course.
While all levels of the CA exam are challenging, the Foundation syllabus is generally considered the easiest, with the CA Final syllabus being the most difficult. The CA Foundation course consists of four papers, each covering multiple topics.
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.
CA Foundation Syllabus 2025 Highlights
The table below provides candidates with a brief overview of the CA Foundation syllabus 2025. As per the current scheme CA Foundation 2025 exam pattern, there are four papers on which candidates need to focus while preparing for the CA Foundation Sept 2025 exam. Each paper will be worth 100 marks. Look at the table below for further information.
The Institute Of Chartered Accountants of India (ICAI)
Exam mode
Pen-paper-based or offline
Exam frequency
Thrice a year January, May/June, or September
Exam level
National Level
Exam difficulty
Easy to moderate
Number of paper
4
Paper names
Paper 1 - Principles and Practice of Accounting
Paper 2 - Business Laws and Business Correspondence and Reporting
Paper 3 - Business Mathematics, Logical Reasoning and Statistics
Paper 4 - Business Economics and Business and Commercial Knowledge
Exam duration
3 hours for Paper 1 and Paper 2 2 hours for Paper 3 and Paper 4
Maximum marks for each paper
100
Total marks for all 4 papers
400
Marking scheme
There will be no negative marking in Papers 1 and 2 as questions will be descriptive. However, ¼ mark will be deducted for every wrong answer in Paper 3 and Paper 4 as questions will be multiple-choice.
Medium of exam
English/Hindi except section B for Paper 2
CA Foundation Exam Pattern 2025
Check the CA Foundation Exam Pattern 2025 in the table below:
CA Foundation Exam Pattern 2025
Sl. No
Paper Name
Marks
Type of Questions
Paper 1
Accounting
100 Marks
Objective
Paper 2
Business Laws
100 Marks
Objective
Paper 3
Quantitative Aptitude:Part A: Business MathematicsPart B: Logical ReasoningPart C: Statistics
In the CA Foundation 2025 exam, the old syllabus requires candidates to concentrate on four specific papers. These papers are each worth 100 marks.
CA Foundation Syllabus 2025 Paper Wise
Based on the papers mentioned earlier, the syllabus for the ICAI CA Foundation exams in September 2025 will include the following topics.
Paper-1: Accounting
Paper 1 aims to help you grasp fundamental accounting concepts and principles, enabling you to create financial statements and solve basic accounting problems effectively. Below is an overview of the CA Foundation syllabus (new scheme) for Paper 1:
CA Foundation Syllabus 2025 for Accounting
Chapters
Units
Module 1
Chapter 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
Chapter 2: Accounting Process
Basic Accounting Procedures – Journal entries
Ledgers
Trial Balance
Subsidiary Books
Cash Book
Rectification of Errors
Chapter 3: Bank Reconciliation and 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
Final Accounts of Non-Manufacturing Entities
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
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
Annexure-II
Chapter 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
Paper-2: Business Laws
Paper 2 of the CA Foundation exam 2025 focuses on Business Laws. The main goal here is to help students grasp important aspects of specific business laws and enable them to handle practical issues related to these laws.
CA Foundation Syllabus 2025 for Business Laws
Chapter
Units
Chapter 1: Indian Regulatory Framework
-
Chapter 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
Chapter 3: The Sale of Goods Act, 1930
Formation of the Contract of Sale
Conditions & Warranties
Transfer of Ownership and Delivery of Goods
Unpaid Seller
Chapter 4: The Indian Partnership Act, 1932
General Nature of Partnership
Relations of Partners
Registration and Dissolution of a Firm
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 section aims to help you grasp fundamental mathematical and statistical concepts and how they relate to Business, Finance, and Economics. Additionally, it focuses on enhancing your logical reasoning abilities and using them to solve straightforward problems. Below is an overview of the CA Foundation syllabus (new scheme) for Paper 3:
CA Foundation Syllabus 2025 for Quantitative Aptitude
Part A- Business Mathematics
Chapter 1: Ratio and Proportion, Indices, Logarithms
Chapter 5: Basic Concepts of Permutations and Combinations
Chapter 2: Equations
Chapter 6: Sequence and Series – Arithmetic and Geometric Progressions
Chapter 3: Linear Inequalities
Chapter 7: Sets, Relations and Functions, Basics of Limits and Continuity functions
Chapter 4: Mathematics of Finance
Chapter 8: Basic Applications of Differential and Integral Calculus in Business and Economics(A) Differential Calculus (B) Integral Calculus
PART-B: Logical Reasoning
Chapter 9: Number Series, Coding and Decoding and Odd Man Out
Chapter 11: Seating Arrangements
Chapter 10: Direction Tests
Chapter 12: Blood Relations
PART-C: Statistics
Chapter 13:Unit I: Statistical Representation of DataUnit II: Sampling
Chapter 14: Measures of Central Tendency and DispersionUnit I: Measures of Central TendencyUnit II: Dispersion
Chapter 15: Probability
Chapter 16: Theoretical Distributions
Chapter 17: Correlation and Regression
Chapter 18: Index Numbers
Paper-4: Business Economics
In Paper 4 of the CA Foundation exam, we delve into Business Economics. The main objective here is to help you grasp the key concepts and theories in Business Economics and learn how to use them to solve everyday problems.
CA Foundation Syllabus 2025 for Business Economics
Chapter
Units
Chapter 1: Nature & Scope of Business Economics
Introduction
Basic Problems of an Economy & Role of Price Mechanism
Chapter 2: Theory of Demand and Supply
Law of Demand and Elasticity of Demand
Theory of Consumer Behaviour
Supply
Chapter 3: Theory of Production and Cost
Theory of Production
Theory of Cost
Chapter 4: Price Determination in Different Markets
Meaning and Types of Markets
Determination of Prices
Price Output Determination under Different Market Forms
Chapter 5: Business Cycles
-
Chapter 6: Determination of National Income
National Income Accounting
The Keynesian Theory of Determination of National Income
Chapter 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
Chapter 8: Money Market
The Concept of Money Demand: Important Theories
The Concept of Money Supply
Monetary Policy
Chapter 9: International Trade
Theories of International Trade
The Instruments of Trade Policy
Trade Negotiations
Exchange Rate and Its Economic Effects
International Capital Movements
Chapter 10: Indian Economy
-
CA Foundation Syllabus 2025 Preparation Tips
The following are the tips to prepare for CA Foundation Syllabus 2025:
Know the Syllabus: Get familiar with the CA Foundation syllabus. Dive deeper into each subject to understand what's covered and what's not. This helps you focus your study efforts effectively.
Start Early: Don't procrastinate! Begin your CA Foundation exam prep as soon as you can. Starting early gives you ample time for thorough revision and practice sessions.
Use Reliable Study Material: Utilize the study material provided by ICAI on their website. It's tailored specifically for the exam. Besides, consider referring to trusted books to strengthen your grasp on CA Foundation topics.
Practice with Mock Tests: Take advantage of mock tests to simulate the real exam environment. ICAI offers mock tests on their website, giving you a chance to gauge your readiness and improve your performance.
