KL University B.Com Admissions 2025
A++ Grade by NAAC | Recognized as Category-1 University by UGC | 100% Placement, 60 LPA Highest CTC, 400+ Recruiters
CA Foundation Syllabus 2025 - Download New Scheme Syllabus and Subjects PDF
Edited By Sansar Singh Chhikara | Updated on Jan 16, 2025 05:04 PM IST | #CA Foundation Exam
Upcoming Event
CA Foundation Exam Exam Date : 18 Jan' 2025 - 18 Jan' 2025
The Institute of Chartered Accountants of India has published the CA Foundation 2025 syllabus on its official website - icai.org. The CA Foundation syllabus is under the ICAI new scheme that is applicable for all the current and future CA Foundation exams. The CA Foundation subjects and syllabus 2025 comprises of all the topics, sub-topics covered in all the four papers of CA Foundation exam - Principles and Practice of Accounting, Business Laws and Business Correspondence and Reporting, Business Mathematics, Logical Reasoning and Statistics and Business Economics and Business and Commercial Knowledge. Read the complete article to get detailed information about CA Foundation 2025 syllabus, subjects, topics, sub-topics and more.
CA Foundation Subjects 2025
There are a total of four subjects in CA Foundation under the new scheme. The list of CA Foundation 2025 subjects under new scheme has been given below:
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
CA Foundation Syllabus 2025
The CA Foundation 2025 syllabus is very diverse. There are a total of four subjects in CA Foundation. Each of the four subjects of CA Foundation 2025 has a separate syllabus. ICAI releases the CA Foundation subject-wise syllabus in detail through its official website. The detailed CA Foundation 2025
CA Foundation Syllabus for Accounting 2025
The detailed syllabus of CA Foundation paper 1 Accounting has been given below:
Module 1
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 Complete Guide
Candidates can check all about CA Foundation by downloading this E-Book.
Check NowCA Foundation Business Laws Syllabus 2025
The detailed topics and sub-topics of CA Foundation Paper 2 Business Laws has been given below:
Chapter 1: Indian Regulatory Framework
Chapter 2: The Indian Contract Act, 1872
Unit 1: Nature of Contracts
Unit 2: Consideration
Unit 3: Other Essential Elements of a Contract
Unit 4: Performance of Contract
Unit 5: Breach of Contract and its Remedies
Unit 6: Contingent and Quasi Contracts
Unit 7: Contract of Indemnity and Guarantee
Unit 8: Bailment and Pledge
Unit 9: Agency
Chapter 3: The Sale of Goods Act, 1930
Unit 1: Formation of the Contract of Sale
Unit 2: Conditions & Warranties
Unit 3: Transfer of Ownership and Delivery of Goods
Unit 4: Unpaid Seller
Chapter 4: The Indian Partnership Act, 1932
Unit 1: General Nature of Partnership
Unit 2: Relations of Partners
Unit 3: 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
CA Foundation Quantitative Aptitude Syllabus 2025
The CA Foundation Paper 3 Quantitative Aptitude syllabus 2025 has given in detail below:
PART-A: BUSINESS MATHEMATICS
Chapter 1: Ratio and Proportion, Indices, Logarithms
Chapter 2: Equations
Chapter 3: Linear Inequalities
Chapter 4: Mathematics of Finance
Chapter 5: Basic Concepts of Permutations and Combinations
Chapter 6: Sequence and Series – Arithmetic and Geometric Progressions
Chapter 7: Sets, Relations and Functions, Basics of Limits and Continuity functions
Chapter 8: Basic Applications of Differential and Integral Calculus in Business and Economics
Differential Calculus
Integral Calculus
PART-B: LOGICAL REASONING
Chapter 9: Number Series, Coding and Decoding and Odd Man Out
Chapter 10: Direction Sense Test
Chapter 11: Seating Arrangements
Chapter 12: Blood Relations
PART-C: STATISTICS
Chapter 13
Unit I: Statistical Description of Data
Unit II: Sampling
Chapter 14: Measures of Central Tendency and Dispersion
Unit I: Measures of Central Tendency
Unit II: Dispersion
Chapter 15: Probability
Chapter 16: Theoretical Distributions
Chapter 17: Correlation and Regression
Chapter 18: Index Numbers
CA Foundation Business Economics Syllabus 2025
The topics, sub-topics included in the syllabus of CA Foundation Paper 4 Business Economics have been given below:
Chapter 1: Nature & Scope of Business Economics
Unit 1: Introduction
Unit 2: Basic Problems of an Economy & Role of Price Mechanism
Chapter 2: Theory of Demand and Supply
Unit 1: Law of Demand and Elasticity of Demand
Unit 2: Theory of Consumer Behaviour
Unit 3: Supply
Chapter 3: Theory of Production and Cost
Unit 1: Theory of Production
Unit 2: Theory of Cost
Chapter 4: Price Determination in Different Markets
Unit 1: Meaning and Types of Markets
Unit 2: Determination of Prices
Unit 3: Price Output Determination under Different Market Forms
Chapter 5: Business Cycles
Chapter 6: Determination of National Income
Unit 1: National Income Accounting
Unit 2: The Keynesian Theory of Determination of National Income
Chapter 7: Public Finance
Unit 1: Fiscal Functions: An Overview, Centre and State Finance
Unit 2: Market Failure/ Government intervention to correct Market Failure
Unit 3: The Process of Budget Making: Sources of Revenue, Expenditure Management and Management of Public Debt
Unit 4: Fiscal Policy
Chapter 8: Money Market
Unit 1: The Concept of Money Demand: Important Theories
Unit 2: The Concept of Money Supply
Unit 3: Monetary Policy
Chapter 9: International Trade
Unit 1: Theories of International Trade
Unit 2: The Instruments of Trade Policy
Unit 3: Trade Negotiations
Unit 4: Exchange Rate and Its Economic Effects
Unit 5: International Capital Movements
Chapter 10: Indian Economy
CA Foundation Exam Pattern 2025
ICAI has published the ICAI exam pattern for all the three CA Foundation sessions scheduled for 2025. Along with the syllabus, candidates must also be well aware about the CA Foundation 2025 exam pattern. The CA Foundation exam will be conducted in offline mode at around 295 centres across the country. The detailed CA Foundation exam pattern has been given below.
CA Foundation exam pattern 2025 - Overview
Particulars | Details |
Name of the exam | CA Foundation, earlier known as CA CPT (Common Proficiency Test). |
Conducting Body | The Institute Of Chartered Accountants of India (ICAI) |
Mode of exam | Offline |
Frequency | TWICE in a year May/June) November/December) |
Level of exam | National level |
Level of difficulty | Easy to Moderate |
Duration of the question papers | Paper 1 and 2 will be of 3 hours Paper 3 and 4 will be of 2 hours |
Question Type | Paper 1 and 2 - Subjective Paper 3 and 4 - Objective |
Marks | Each paper will be of 100 marks. |
Total marks | 400 |
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 |
Medium of exam | English/Hindi except for Paper 2 (section b which will be in English only) |
Articles
Jan 14, 2025
Certifications By Top Providers
Digital Banking Business Model
Via State Bank of India Management of Commercial Banking
Via Indian Institute of Technology Kharagpur Accounting with Tally ERP9
Via NIIT Direct Tax Laws and Practice
Via Tezpur University, Tezpur Banking 101 A Guide for Beginners in the Banking Sector
Via EduBridge Taxes and Decision Making
Via Indiana University, Bloomington Explore Top Universities Across Globe
University of Essex, Colchester
Wivenhoe Park Colchester CO4 3SQUniversity College London, London
Gower Street, London, WC1E 6BTThe University of Edinburgh, Edinburgh
Old College, South Bridge, Edinburgh, Post Code EH8 9YLUniversity of Bristol, Bristol
Beacon House, Queens Road, Bristol, BS8 1QUUniversity of Delaware, Newark
Newark, DE 19716University of Nottingham, Nottingham
University Park, Nottingham NG7 2RDLOR Full Form in Education - Letter of Recommendation
5 min ⋆ Oct 24, 2024 11:10 AM ISTTop 10 Easiest Countries To Go To Study Abroad In 2025
7 min ⋆ Dec 31, 2024 10:12 AM ISTMagister Jurisdiction
4 min ⋆ Mar 18, 2023 16:03 PM ISTCheapest and Affordable Universities in Ireland in 2025
15 min ⋆ Dec 31, 2024 03:12 AM ISTGMAT Exam Dates 2025: City Wise Test Schedule in India
13 min ⋆ Dec 31, 2024 03:12 AM ISTLetter of Recommendation: How to Write LOR, Samples and Format
9 min ⋆ Dec 31, 2024 03:12 AM ISTPopular Courses and Specializations
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
Hello,
I'm assuming you mean that you wrote wrong question booklet number in CA Foundation Maths exam and then corrected it using a whitener and wrote the correct number over it. If this is the case, then you don't need to worry as such mistakes happen a lot among students every year and as we cannot replace the OMR sheet, the invigilators suggest to use whiteners.
It's perfectly normal and acceptable. You need not worry about anything.
Hope this helps,
Thank you
Tanya Gupta 24 January,2024
Explore Career Options (By Industry)
Budget Analyst
Budget analysis, in a nutshell, entails thoroughly analyzing the details of a financial budget. The budget analysis aims to better understand and manage revenue. Budget analysts assist in the achievement of financial targets, the preservation of profitability, and the pursuit of long-term growth for a business. Budget analysts generally have a bachelor's degree in accounting, finance, economics, or a closely related field. Knowledge of Financial Management is of prime importance in this career.
4 Jobs Available
Data Analyst
The invention of the database has given fresh breath to the people involved in the data analytics career path. Analysis refers to splitting up a whole into its individual components for individual analysis. Data analysis is a method through which raw data are processed and transformed into information that would be beneficial for user strategic thinking.
Data are collected and examined to respond to questions, evaluate hypotheses or contradict theories. It is a tool for analyzing, transforming, modeling, and arranging data with useful knowledge, to assist in decision-making and methods, encompassing various strategies, and is used in different fields of business, research, and social science.
3 Jobs Available
Underwriter
An underwrite plays crucial roles in the finance and insurance industry and works for mortgage, loan, and insurance companies. He or she analyses applications for insurance policies and assess the risk capacity to decide whether to approve application or reject. He or she assesses and evaluates the risk of another party for a fee in the form of commision or premium.
Underwriters have strong analytical skills and they understand the insurance principle to evaluate the health of potential clients. They collaborate with agents, brokers, and to their clients to collect information and explain the insurance product details. They work on all kinds of insurance like mortgage, health insurance, life insurance, automobile, and several other kinds of insurance.
3 Jobs Available
Finance Executive
Finance Executives manage money, overseeing a company's income, expenses, and investments. They monitor financial transactions, create and assess reports like cash flows, and strategies to enhance profit margins and reduce expenses. Their role is crucial for staying competitive and making wise market decisions in response to current dynamics.
Finance Executives establish strategic financial goals, objectives, and performance criteria. Strong accounting and analytical skills are fundamental to this role. While often working fixed hours, they may extend their work hours to meet deadlines. This career is well-suited for individuals with a keen understanding of finance, attention to detail, and the ability to navigate complex financial landscapes.
3 Jobs Available
Product Manager
A product manager is a professional who determines what a product should do and how it should look like. A product manager analyses customer needs and combines them with company goals to develop a product that satisfies everyone. He or she works in coordination with different departments like engineers, salespersons, and product designers to ensure everyone works towards achieving the company's goals.
A product manager develops strategies and plans to help the employees work towards a common goal that is to develop a product that the customers demand. He or she plays the role of the first point of contact in the organisation for anyone who needs to know about the product. Concerning larger programmes, they work with Technical Program Managers to deliver results.
3 Jobs Available
Operations Manager
Operations manager is tasked with supervising the financial and business experts involved in the production of goods and services. A career as operations manager needs to supervise many divisions and coordinate daily activities. The role of operations manager is to oversee and manage diverse activities which is part of a profession as an operations manager.
All levels of an organisation's operational activities are overseen by an operations manager. He or she is in charge of selecting candidates, imparting instruction, and managing quality control programmes. Operations managers also develop plans for process improvements to ensure that everyone finishes their work on schedule. He or she must regularly evaluate budgets, manage costs, and analyse data and statistics.
3 Jobs Available
Stock Analyst
A stock analyst is an individual who analyses and evaluates various stocks and securities in the financial market. He or she in the stock analyst career forecasts stock market results, normally with an emphasis on the securities that a company or firm invests in. He or she also prepares scientific reports on financial forecasts, predictions, and recommendations based on a stock's expected profit.
Individuals who enjoy learning and data processing, are good problem solvers, and have a strong work ethic will excel in the stock market analyst sector. Students can pursue a BBA (Bachelor of Business Administration), MBA (Master of Business Administration), M.Stat (Master of Statistics) to opt for a career in stock market analysis
2 Jobs Available
Researcher
A Researcher is a professional who is responsible for collecting data and information by reviewing the literature and conducting experiments and surveys. He or she uses various methodological processes to provide accurate data and information that is utilised by academicians and other industry professionals. Here, we will discuss what is a researcher, the researcher's salary, types of researchers.
2 Jobs Available
Welding Engineer
Welding Engineer Job Description: A Welding Engineer work involves managing welding projects and supervising welding teams. He or she is responsible for reviewing welding procedures, processes and documentation. A career as Welding Engineer involves conducting failure analyses and causes on welding issues.
5 Jobs Available
QA Manager
A Quality Assurance (QA) Manager, synonymous with a Quality Assurance Manager, holds a pivotal role in ensuring products meet predefined standards. Responsible for planning, directing, and formulating control policies, the QA Manager safeguards company efficiency and profitability. By scrutinizing products for flaws and ensuring compliance with internal and external requirements, they uphold quality, validating the effectiveness of quality assurance teams in maintaining high standards before product release.
4 Jobs Available
Quality Controller
A quality controller plays a crucial role in an organisation. He or she is responsible for performing quality checks on manufactured products. He or she identifies the defects in a product and rejects the product.
A quality controller records detailed information about products with defects and sends it to the supervisor or plant manager to take necessary actions to improve the production process.
3 Jobs Available
Production Manager
A Production Manager oversees manufacturing processes, ensuring timely and budgeted delivery of products. Responsible for safe, cost-effective production meeting quality standards, their role adapts to the production system. Also known as an Operations Manager, they manage human and material resources, contributing to efficient production and service delivery.
3 Jobs Available
Product Manager
A product manager is a professional who determines what a product should do and how it should look like. A product manager analyses customer needs and combines them with company goals to develop a product that satisfies everyone. He or she works in coordination with different departments like engineers, salespersons, and product designers to ensure everyone works towards achieving the company's goals.
A product manager develops strategies and plans to help the employees work towards a common goal that is to develop a product that the customers demand. He or she plays the role of the first point of contact in the organisation for anyone who needs to know about the product. Concerning larger programmes, they work with Technical Program Managers to deliver results.
3 Jobs Available
QA Lead
A QA Lead is in charge of the QA Team. The role of QA Lead comes with the responsibility of assessing services and products in order to determine that he or she meets the quality standards. He or she develops, implements and manages test plans.
2 Jobs Available
Structural Engineer
A Structural Engineer designs buildings, bridges, and other related structures. He or she analyzes the structures and makes sure the structures are strong enough to be used by the people. A career as a Structural Engineer requires working in the construction process. It comes under the civil engineering discipline. A Structure Engineer creates structural models with the help of computer-aided design software.
2 Jobs Available
Process Development Engineer
The Process Development Engineers design, implement, manufacture, mine, and other production systems using technical knowledge and expertise in the industry. They use computer modeling software to test technologies and machinery. An individual who is opting career as Process Development Engineer is responsible for developing cost-effective and efficient processes. They also monitor the production process and ensure it functions smoothly and efficiently.
2 Jobs Available
Applications for Admissions are open.
Amity University, Noida B.Com Admissions 2025
ApplyRanked as India’s #1 Not for profit pvt. University by India Today
UPES Dehradun | B.Com Admissions 2025
Apply#41 in NIRF | 50 LPA Highest CTC, Ranked #1 in Academic Reputation in India by QS World University Rankings
Chandigarh University Admissions 2025
ApplyRanked #1 Among all Private Indian Universities in QS Asia Rankings 2025 | Scholarships worth 210 CR
Chanakya University B.Com Admissions 2025
ApplyScholarships Available | Approved by UGC
Lovely Professional University Admissions 2025
ApplyIndia's Largest University | NAAC A++ | 100% Placements Record | Highest CTC 3 Cr PA | 145 + Programmes in 55+ Disciplines
Parul University B.Com Admissions 2025
ApplyIndia's youngest NAAC A++ accredited University | NIRF rank band 151-200 | 2200 Recruiters | 45.98 Lakhs Highest Package
News and Notifications
January 12, 2025 - 07:09 AM IST
December 26, 2024 - 06:11 PM IST
November 26, 2024 - 04:34 PM IST
November 14, 2024 - 11:19 AM IST
October 30, 2024 - 10:30 PM IST
October 30, 2024 - 10:47 AM IST
October 29, 2024 - 02:52 PM IST
Stay up-to date with CA Foundation Exam News
Back to top