Will CA Foundation May 2025 syllabus be changed?

Will CA Foundation May 2025 syllabus be changed?

Edited By Sansar Singh Chhikara | Updated on Jan 23, 2025 02:15 PM IST | #CA Foundation Exam
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The Institute of Chartered Accountants of India (ICAI) has published the CA Foundation May 2025 syllabus in online mode. ICAI has specified the CA Foundation 2025 syllabus applicable for May 2025. The CA Foundation May 2025 syllabus is slightly different from the one which was applicable for September 2024 and January 2025 sessions. However, there are not any major changes or differences between the both syllabuses. There are changes in just a few topics. The CA Foundation May 2025 exam will be conducted from May 15 to 21, 2025. The detailed topics and sub-topics of CA Foundation May 2025 new syllabus have been given in this article.

Will CA Foundation May 2025 syllabus be changed?
Will CA Foundation May 2025 syllabus be changed?

Will CA Foundation May 2025 syllabus be changed?

While ICAI has specified the new syllabus for the upcoming May 2025 exams and other subsequent sessions. However, there aren’t many changes in the syllabus compared to the previous session. This means that students won’t face any major problems while preparing for the CA Foundation May 2025 exams.

CA Foundation May 2025 New Syllabus (Applicable for May 2025 and future exams)

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

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CA 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

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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

ICAI New Scheme of Education and Training for CA Foundation

The Institute of Chartered Accountants of India implemented the CA New Scheme of Education and Training back in June 2023, which came into effect from July 1, 2025. The CA Foundation May 2024 exam was the first exam held under the ICAI new scheme. Later, ICAI prescribed a separate syllabus under a new scheme for CA Foundation September 2024 and January 2025 sessions. Now, ICAI has released an updated syllabus for CA Foundation May 2025 exam.

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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.

https://finance.careers360.com/articles/ca-foundation-registration#:~:text=CA%20Foundation%20Registration%202025%20%2D%20Eligibility%20criteria,-Candidates%20before%20registering&text=Students%20must%20register%20before%20September,have%20cleared%20their%2010th%20class .

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.

  • 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.

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 ;-

https://www.google.com/url?sa=t&source=web&rct=j&opi=89978449&url=https://finance.careers360.com/exams/ca-foundation-exam/amp&ved=2ahUKEwjev-n0t5KEAxWOSmwGHYFyBicQFnoECB0QAQ&usg=AOvVaw2eBxiO3YusK-Mh7jFbZ1Dp .

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:

  1. Material Breach
  2. Minor Breach
  3. Anticipatory Breach
  4. Actual Breach.

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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