CA Foundation Chapter-wise Weightage 2025: The CA Foundation Course serves as the starting point for aspiring chartered accountants through the Institute of Chartered Accountants of India (ICAI). It's designed for those who have completed secondary school (Class-X) and wish to pursue a career in accountancy. Candidates can register after passing Class 10th, and upon qualifying in the 12th examinations, they can appear for the foundation exam .
Furthermore, ICAI allows provisional registration for students who have passed the 10th class. Therefore, we'll delve into the CA Foundation Chapter-wise Weightage for the 2025 exam, providing valuable insights into the exam's structure and focus areas.ICAI CA Foundation Exam 2025 Overview | |
Particulars | Details |
Organization | Institute Of Chartered Accountant Of India (ICAI) |
Exam Name | CA Foundation |
Level of Exam | National Level |
Frequency | Thrice a Year (January, May/June, September) |
Mode of Registration | Online |
Mode Of Exam | Online |
Number of Papers | 4 |
Duration | 3 hours for Paper 1 & 2 2 hours for Paper 3 & 4 |
Total Marks | 400 (100 for each paper) |
Types of Questions | Subjective & Objective |
Medium | Hindi or English |
Negative marks | Only for Paper 3 and 4 (0.25), i.e., 1/4th of marks |
Eligibility | Class 12 Passed or Appearing for Class 12 in Current Year |
Exemptions | Applicants with Graduates and Postgraduates or Equivalent Qualification |
Difficulty level | Moderate |
Official Website | icai.org |
CA Foundation Chapter-wise Weightage: Principals and Practice of Accounting | ||
Topic | Chapter Name | Weightage |
1 | Theoretical Framework | 5 – 10 marks |
2 | Accounting Process | 25 – 30 marks |
Bank Reconciliation Statement | ||
Inventories | ||
Concept and Accounting of Depreciation | ||
3 | Accounting for Special Transactions | 15 – 20 marks |
4 | Final Accounts of Sole Proprietor | 20 – 40 marks |
Partnership Accounts | ||
Financial Statements of Not-for-Profit Organizations | ||
5 | Introduction to Company Accounts | 10 – 15 marks |
CA Foundation Chapter-wise Weightage (Section A): Business Laws | ||
Topic | Chapter Name | Weightage |
1 | The Indian Contract Act, 1872 | 15 – 20 marks |
2 | The Sale of Goods Act, 1930 | 12 – 15 marks |
3 | The Indian Partnership Act, 1932 | 12 – 15 marks |
4 | The Limited Liability Partnership Act, 2008 | 03 – 05 marks |
5 | The Companies Act, 2013 | 10 – 12 marks |
CA Foundation Chapter-wise Weightage (Section B): Business Correspondence and Reporting | ||
Topic | Chapter Name | Weightage |
1 | Communication | 4 – 6 marks |
2 | Sentence types and Vocabulary, Synonyms, Antonyms, Prefixes, Suffixes, Phrasal Verbs, Idioms | 8 – 12 marks |
3 | Comprehension Passage and Note-Making | 8 – 12 marks |
4 | Précis Writing, Article Writing, Report Writing, Writing Formal Letters, Writing Formal Mails, Résumé Writing, Meetings | 14 – 16 marks |
CA Foundation Chapter-wise Weightage (Part A): Business Mathematics | ||
Topic | Chapter Name | Weightage |
1 | Ratio and Proportion, Indices and Logarithms, Equations and Matrices, Linear Inequalities | 8 – 12 marks |
2 | Time value of money | 12 – 16 marks |
3 | Permutations and Combinations, Sequence and Series, Sets, Relations and Functions, Basic applications of Differential and Integral calculus | 12 – 20 marks |
CA Foundation Chapter-wise Weightage (Part B): Logical Reasoning | ||
Topic | Chapter Name | Weightage |
1 | Number series coding and decoding, odd man out, Direction tests, Seating arrangements | 12 – 14 marks |
2 | Blood Relations, Syllogism | 6 – 8 marks |
CA Foundation Chapter-wise Weightage (Part C): Statistics | ||
Topic | Chapter Name | Weightage |
1 | Statistical representation of data, diagrammatic representation of data, frequency distribution, graphical representation of frequency distribution (histogram, frequency polygon, Ogive, Pie-chart), Measures of central tendency and dispersion (mean, median, mode, mean deviation, quartiles and quartile deviation, standard deviation, coefficient of variation, coefficient of quartile deviation) | 18 – 20 marks |
2 | Probability (independent and dependent events; mutually exclusive events), Total and compound probability, Bayes's theorem and Mathematical Expectation, Theoretical Distribution (Binomial Distribution, Poisson distribution – basic application, and Normal Distribution – basic applications) | 10 – 12 marks |
3 | Correlation and Regression (Scatter diagram, Karl Pearson’s Coefficient of Correlation, Rank Correlation, Regression lines, Regression equations, Regression coefficients) | 4 – 6 marks |
4 | Index Numbers and Time series (Uses of Index Numbers, Problems involved in the construction of Index Numbers, Methods of construction of Index Numbers, Time Series Analysis – basic application including Moving Average Method) | 4 – 6 marks |
CA Foundation Chapter-wise Weightage (Section A): Business Economics | ||
Topic | Chapter Name | Weightage |
1 | Introduction to Business Economics | 9 – 12 marks |
2 | Theory of Demand and Supply, Theory of Production and Cost | 20 – 24 marks |
3 | Price Determination in Different Markets | 15 – 18 marks |
4 | Business Cycles | 9 – 12 marks |
CA Foundation Chapter-wise Weightage (Section B): Business & Commercial Knowledge | ||
Topic | Chapter Name | Weightage |
1 | Introduction to Business | 6 – 8 marks |
2 | Business Environment | 6 – 8 marks |
3 | Business Organizations | 6 – 8 marks |
4 | Government Policies for Business Growth | 6 – 8 marks |
5 | Organizations Facilitating Business | 6 – 8 marks |
6 | Common Business Terminologies | 6 – 8 marks |