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Will CA Foundation May 2025 syllabus be changed?
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?
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
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
CA Foundation Complete Guide
Candidates can check all about CA Foundation by downloading this E-Book.
Check NowCA 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
On Question asked by student community
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
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 ;-
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:
- Material Breach
- Minor Breach
- Anticipatory Breach
- 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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