CA Foundation Syllabus 2025

The CA Foundation is the first step you must pass to become a CA, as set by ICAI rules. The CA Foundation course teaches the basics of accounting, business laws, math, and economics.

The 2025 ICAI new plan for CA Foundation focuses more on practical skills, clear thinking, and reasoning. The updated syllabus includes more multiple-choice questions (MCQs) and practical problems. The main aim is to help students prepare for the real accounting field challenges.

Key Changes in the CA Foundation Syllabus (2025):

The new CA Foundation plan focuses on practical skills, clear thinking, and problem-solving.
There are now more MCQs to test core understanding.
The exam has both subjective and objective questions.
The syllabus is updated and will apply from the May 2025 exams.
CA Foundation now has four papers instead of six.

The CA Foundation syllabus for May 2025 has four papers: Principles and Practice of Accounting, Business Laws and Correspondence, Business Math, Logical Reasoning and Statistics, and Business Economics with Commercial Knowledge.

These aim to build a solid accounting, business, and analytical skills base.

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CA Foundation Exam Structure 2025

Particulars	Details
Convener	Institute of Chartered Accountants of India (ICAI)
Recognition	All India
Frequency	Thrice a year
Medium	English/Hindi
Mode of Registration	Online
Mode of Exam	Offline (pen & paper)
Duration	3 hours for paper 1 and 2 2 hours for paper 3 and 4
Number of Papers	4
Subjective Papers	Papers 1 & 2
Objective Papers	Papers 3 & 4
Eligibility	Eligibility
Exemptions	Graduates, postgraduates, or those qualified in an equivalent exam
Difficulty Level	Moderate
Official Website	https://www.icai.org/

CA Foundation Exam Pattern 2025

Sl. No.	Paper Name	Type of Question	Marks
1	Principles and Practice of Accounting	Subjective	100
2	Business Laws	Subjective	100
3	Quantitative Aptitude	Objective	100
4	Business Economics	Objective	100

CA Foundation Detailed Paper-wise Syllabus Breakdown

Paper 1: Principles and Practice of Accounting

This paper aims to build a strong foundation in accounting principles and help students understand how to prepare basic financial statements.

Module 1

Chapter 1: Theoretical Framework
Basics of accounting, principles, concepts, and conventions.
The distinction between capital and revenue.
Understanding contingent assets and liabilities.
Accounting standards and measurement principles.
Chapter 2: Accounting Process
Journal entries, ledger posting, and trial balance.
Preparation of subsidiary books and cash books.
Error rectification.
Chapters 3-7:
- Bank Reconciliation Statement: Matching company records with bank statements.
- Inventories: Valuation and accounting of stock.
- Depreciation and Amortization: Accounting for asset wear and tear.
- Bills of Exchange and Promissory Notes: Negotiable Instruments.
- Final Accounts of Sole Proprietors: Preparing profit/loss accounts and balance sheets.

Module 2

Chapter 8: Accounting for Not-for-Profit Organizations.
Chapter 9: Accounts from incomplete records.
Chapter 10: Partnership and LLP Accounts – Admission, Retirement, Death, and Dissolution.
Chapter 11: Company Accounts – Share Capital, Debentures, Bonus/Right Issues, and Redemption of Shares.

Paper 2: Business Laws

This paper teaches the basics of key business laws and how they are applied in real scenarios.

- Chapter 1: Indian Regulatory Framework – Overview of Key Laws and Bodies.
- Chapter 2: Indian Contract Act, 1872 – Agreements, contracts, breach, and remedies.
- Chapter 3: Sale of Goods Act, 1930 – Contracts of sale, warranties, delivery, and rights of unpaid sellers.
- Chapter 4: Indian Partnership Act, 1932 – Formation, Rights, Duties, and Dissolution.
- Chapter 5: LLP Act, 2008 – Concept and Advantages of LLPs.
- Chapter 6: Companies Act, 2013 – Incorporation, Types of Companies, Management, and Labor Liability.
- Chapter 7 : Negotiable Instrument Act 1881

Paper 3: Quantitative Aptitude

A mix of business mathematics, logical reasoning, and statistics to help in business problem-solving.

Part A: Business Mathematics

Chapter 1.Ratio, proportion, indices, and logarithms.
Chapter 2. Equations
Chapter 3. Linear Inequalities
Chapter 4 :Mathematics of Finance
Chapter 5 :Basic Concept 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

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

Paper 4: Business Economics

Focuses on economic theories and their application in business decisions.

Chapter 1: Nature and scope of economics – Basic concepts and price mechanism.
Chapter 2: Demand and Supply – Elasticity, Consumer Behavior, and the Law of Supply.
Chapter 3: Production and Cost – Inputs, Outputs, and Cost Curves.
Chapter 4: Price Determination – Market Types and Pricing Strategies.
Chapter 5: Business Cycles – Phases and Impacts.
Chapter 6: National Income – GDP Calculation and Keynesian Theory.
Chapter 7: Public Finance – Government Spending, Budgeting, and Debt Management.
Chapter 8: Money Market – Demand/Supply of Money and Monetary Policy.
Chapter 9: International Trade – Trade Theories, Policies, and Exchange Rates.
Chapter 10: Indian Economy – Overview and Structural Features.

CA Foundation Syllabus 2025 Preparation Tips

Understand the Syllabus and Exam Pattern
Go through the syllabus for each subject carefully.
Understand the exam pattern, types of questions (subjective/objective), mark distribution, and time limits.
Create a Study Plan
Make a structured timetable for all subjects.
Break the syllabus into smaller parts and set daily, weekly, and monthly goals.
Focus on Conceptual Clarity
Understand core concepts instead of just memorizing facts.
Use examples, diagrams, and real-life applications for better understanding.
Practice Regularly
Solve practice papers, mock tests, and past year papers.
Identify weak areas and work on improving them.
Stay Updated
Keep track of syllabus updates and announcements from ICAI.
Check the official ICAI website regularly.
Time Management
Learn to manage time effectively while studying and during exams.
Practice allocating time per question based on difficulty and marks.
Revision
Revise regularly to strengthen your memory.
Use short notes, summaries, or flashcards for quick revision.
Utilize Resources
Study from ICAI materials, recommended textbooks, and online sources.
Join coaching classes or online programs if needed.
Maintain a Positive Mindset
Stay confident, motivated, and focused.
Believe in your preparation and stay positive.
Take Care of Your Health
Get enough sleep, eat healthy, and exercise.
Keep both your body and mind in good shape.

Who is eligible for the CA Foundation May 2025?

To be eligible for the CA Foundation exam in 2025, students must have passed or be appearing for their Class 12 (or equivalent) exam from a recognized board. They also need to register with the ICAI’s Board of Studies on time and complete a four-month study period before the exam.

How many attempts for CA?

For the CA Foundation, candidates can attempt the exam up to six times within a three-year registration period. For the Intermediate (IPCC) and Final levels, there is no limit on the number of attempts.

Can CA earn 1 crore per month?

While a CA can earn Rs 1 crore per month, it’s very rare and usually requires years of experience, strong expertise, and several contributing factors. Generally, a CA’s salary grows over time with experience, specialization, and the type of firm or practice they work in.

Is there any change in the CA Foundation syllabus in May 2025?

Yes, there have been changes to the CA Foundation syllabus for the May 2025 exam under the new scheme. While the main subjects are the same, the syllabus has been revised and updated.

What are the fees for the CA Foundation exam in May 2025?

Yes, it’s definitely possible to pass the CA Foundation exam with regular effort and a good study plan. With dedication and smart preparation, many students clear it through self-study or coaching. The key is to understand the topics well, practice often, and use trusted study materials.

Will I pass the CA Foundation?

Can I do CA without math?

Yes, you can join the CA course even if you haven’t studied mathematics. Math is not a compulsory subject for CA Foundation or later levels, but having basic math skills helps you do well in the course.

How to prepare for CA Foundation 2025?

To prepare well for the CA Foundation 2025 exam, focus on understanding the syllabus and exam pattern, follow a clear study plan, use good study materials, and practice regularly with mock tests and past papers, along with regular revision for better retention of concepts.

What if I failed the CA Foundation?

If you’re still determined to become a chartered accountant, you can retake the exam. Review your past attempt, find where you struggled, and adjust your study plan. You may also consider joining coaching classes or getting a tutor for extra help. Take time to reflect on your goals and stay focused on improving.