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CA Foundation Exam Exam Date:18 Sep' 25 - 18 Sep' 25
The Institute of Chartered Accountants of India has published the CA Foundation 2025 syllabus on its official website - icai.org. The new 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.
Candidates have to clear all the CA Foundation papers to be able to move to the CA Intermediate level. Compared to other levels, the syllabus of CA Foundation is the easiest, while the CA Final new syllabus is the toughest.
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
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
The detailed syllabus of CA Foundation paper 1 Accounting has been given below:
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
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
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
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
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
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.
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 | Thrice in a year (January, May, and September) |
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) |
Follow these preparation tips to prepare for the upcoming CA Foundation exam.
Frequently Asked Questions (FAQs)
There are a total of four subjects in CA Foundation under the new scheme
Yes, the CA Foundation exam is easy to pass if compared to CA Inter or Final. Candidates need to have a well planned preparation strategy and dedicated efforts to clear this level.
On Question asked by student community
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
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.
Dear aspirant !
Hope you are doing well !
CA Foundation Exam Pattern 2024 – Details
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 !!
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:
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