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CA Foundation Accounts Syllabus 2025 - Chapter, Total Marks
Edited By Mirza Farhan Baig | Updated on Jan 30, 2025 08:29 PM IST | #CA Foundation Exam
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The CA Foundation is the entry-level exam for aspiring Chartered Accountants. It covers subjects like - Accounting, Business Law, Quantitative Aptitude, and Business Economics. The authorities have published the CA Foundation syllabus for the Accounting paper under the ICAI new scheme to assess the candidate's basic understanding of accounting concepts and principles. As part of the CA Foundation syllabus 2025, the Accounting paper is the first subject that candidates are required to complete in the upcoming CA Foundation exams in May 2025.
Objective of Accounting Paper under the new CA Foundation Syllabus 2025
The main objective of the CA Foundation Accounting subject is to make the aspirants understand the accounting fundamentals and assist them in effectively applying them in preparing financial statements and solving basic problems.
CA Foundation Accounting Syllabus 2025: Overview
Candidates can refer to the table below for an overview of the CA Foundation syllabus. Under the new scheme, the CA Foundation May 2025 exam consists of four papers. The Accounting paper, along with the other three papers, carries a total of 100 marks each.
CA Foundation Syllabus 2025 Highlights
| Particulars | Details |
|---|---|
Exam mode | Offline |
Exam frequency | January, May and September |
Number of papers | Four |
Name of the papers | Paper 1 - Accounting |
Duration | Paper 1 and Paper 2: 1 Hour |
Maximum marks for each paper | 100 marks |
Marking scheme | For subjective (Paper 1 and 2) - No negative marking For objective papers (Paper 3 and 4) - ¼ mark will be deducted for every wrong answer |
Detailed CA Foundation Accounting 2025 Syllabus
Here is a detailed syllabus of the Accounting paper of the CA Foundation syllabus. The details also contain the important, useful sub-topics for the CA Foundation Accounting 2025 subject.
Objective: To develop an understanding of the basic concepts and principles of accounting and apply the same in preparing financial statements and simple problem-solving.
Unit 1: Theoretical Framework
Meaning and Scope of Accounting
Accounting concepts, principles and conventions.
Capital and revenue expenditure, capital and revenue receipts,contingent assets and contingent liabilities.
Accounting Policies.
Accounting as a measurement discipline – valuation principles, accounting estimates. Accounting Standards-concepts and objectives.
Unit 2: Accounting Process
Books of Accounts
Preparation of Trial Balance
Rectification of Errors
Unit 3: Bank Reconciliation Statement
Introduction, reasons and preparation of bank reconciliation statement
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Candidates can check all about CA Foundation by downloading this E-Book.
Check NowUnit 4: Inventories
Meaning, basis and technique of inventory valuation, cost of inventory, net realisable value and record system.
Unit 5: Depreciation and Amortisation
Tangible and intangible assets- meaning & difference, concepts,methods of computation and accounting treatment of depreciation/amortisation,change in depreciation method.
Unit 6: Bills of Exchange and promissory Notes
Meanings of bills of exchange and promissory notes and their accounting treatment; accommodation bills
Unit 7: Preparation of Final accounts of Sole Proprietors
Elements of financial statements, closing adjustment entries, trading account,profit and loss account and balance sheet of manufacturing and non- manufacturing entities.
Unit 8: Financial Statements of Not-for-Profit Organizations
Significance and preparation of receipt and payment account, income and expenditure account and balance sheet, difference between profit and loss account and income and expenditure account
Unit 9: Accounts from Incomplete records (excluding preparation of accounts based n ratios)
Unit 10: Partnership and LLP Accounts
Final accounts of partnership firms and LLP.
Admission, retirement and death of a partner including treatment of goodwill.
Dissolution of partnership firms and LLPs including piecemeal distribution of assets
Unit 11: Company Accounts
Definition of Shares and Debentures.
Issue shares and debentures, forfeit shares and reissue forfeited shares.
Redemption of preference shares and debentures (excluding purchase and redemption of own debentures sinking fund method).
Accounting For Bonus Issue And Rights Issue
CA Foundation: New Syllabus 2025
In the new syllabus of CA Foundation 2025, under the new ICAI scheme, the following papers have been included:
SI. No. | Name of the Paper | Marks | Types of Questions |
Paper 1 | Accounting | 100 Marks | Subjective |
Paper 2 | Business Laws | 100 Marks | Subjective |
Paper 3 | Quantitative Aptitude Part A: Business Mathematics Part B: Logical Reasoning | 100 Marks | Objective |
Paper 4 | Business Economics | 100 Marks | Objective |
Preparation Tips for CA Foundation Accounting Syllabus 2025
Understand the Basics: Candidates planning to appear in the CA Foundation exam are encouraged to thoroughly refer to the syllabus to know the important topics and minimize the focus on unnecessary topics.
Prepare from Study Materials and Guides: Using the ICAI-recommended study materials will be helpful to get a deeper understanding of the CA Foundation syllabus.
- Practice Mock Tests: The mock tests and CA Foundation previous year question papers will help students get used to pressure and get a good sense of time management they would experience on the CA Foundation exam date.
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Frequently Asked Questions (FAQs)
1. How many units does the Accounting paper of the CA Foundation syllabus have?
The syllabus of the CA Foundation for the Accounting subject comprises 11 units.
2. Is there a negative marking in the CA Foundation: Accounting paper?
As per the CA Foundation 2025 exam pattern, paper 1 and paper 2 do not have any negative marking scheme.
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Questions related to CA Foundation Exam
Have a question related to CA Foundation Exam ?
Hello aspirant,
Students must register with BoS by September 1, 2024, and finish the four-month study session. Additionally, provisional registrations for students who passed their tenth class have begun at ICAI.
For more information you can visit our site by clicking on the link given below.
Thank you
Sajal Trivedi 09 September,2024
If you chose chartered accountant (CA), then you have to write several exams and practical training. Here are some exams to write in your road to pursue CA, that are conducted by ICAI.
- If you have passed 10th, then you can take an entry level exam. This foundation course consists of 4 papers
- If you are a graduate or postgraduate with specified marks or higher degrees or you passed the foundation course then you can register for the IPCC. It consists of 2 groups with 4 papers each.
- After you pass either 1 or both groups of IPCC, you should pursue articleship.
- After completion or if you still have 6 months of your articles hip time, you can appear for the CA final exams. It consists of 2 groups each consists of 4 papers.
- Before appearing for your final exams, you should undergo AICITSS during the last 2 years of practical training.
- After you have passed in final exams and articleship, you can be a member of ICAI and can use Chartered Accountant before your name.
Rishitha 29 February,2024
Dear aspirant !
Hope you are doing well !
CA Foundation Exam Pattern 2024 – Details
- The CA Foundation examination consists of four papers.
- Paper 1 and Paper 2 are subjective type papers.
- Paper 3 and Paper 4 are objective type papers.
- The CA Foundation exam is conducted for a total of 400 marks, with each paper carrying 100 marks.
Candidates must successfully clear their 10th and 12th exams from a recognized educational institute . Also, the minimum mark they need to attain in their 12th standards is 50% aggregate. There is no age restriction to apply for the CA foundation.
The details of this exam is given below ;-
Hope it helps you !
Thanking you !!
Shivanshu 04 February,2024
A breach of contract refers to the failure of one party to fulfill its responsibilities under the terms of a contract, that leads to legal consequences and potential remedies for the non breaching party. In simple terms, it's when one party doesn't do what they promised to do in a contract.
A breach of contract can take various forms, including:
- Material Breach
- Minor Breach
- Anticipatory Breach
- Actual Breach.
Rishitha 06 February,2024
It's great that you're aiming for the prestigious IAS position. To become an IAS officer, focus on consistent preparation, covering the UPSC syllabus, practicing answer writing, and staying updated with current affairs. Best of luck on your journey!
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