CA Foundation 2025 Syllabus: Important Topics, PDF Download

CA Foundation 2025 Syllabus

CA Foundation Syllabus 2025: The CA Foundation syllabus is issued by the Institute of Chartered Accountants of India on www.icai.org. The syllabus highlights the number of papers included, the major subjects covered, and the sub-topics asked in CA Foundation exams

According to the syllabus under the ICAI New Scheme of Education and Training, there are 4 papers in CA Foundation. Those planning to take the exam must acquaint themselves with the CA Foundation syllabus 2025. Along with the CA Foundation syllabus, they must review the exam pattern for a complete idea of the format of the examination. 

CA Foundation Syllabus 2025 Highlights

Here is a quick overview of the CA Foundation 2025 syllabus - 

CA Foundation New Syllabus 2025 PDF Download Link

CA Foundation is the entry-level examination that has to be cleared by the aspirants to proceed to the subsequent phases (CA Intermediate and CA Final) and eventually become a Chartered Accountant. Students must make sure to check the official website at regular intervals to keep themselves updated with any changes in the syllabus in the upcoming months.

They can access the latest CA Foundation syllabus 2025 PDF from the below link. 

CA Foundation Paper 1 Syllabus 2025

CA Foundation syllabus 2025 paper-wise is provided in this section. Here we furnish a detailed breakdown of the major topics of the individual CA Foundation papers along with the sub-topics. This will help candidates gain an idea about the key areas to focus on for preparation and accordingly strategise. 

Paper 1 - Accounting: The objective of this paper is to make the students understand the basic concepts and principles of accounting, enabling them to prepare financial statements and solve simple problems related to accounting.

1. Theoretical Framework

• Meaning and scope of accounting 
• Accounting Concepts, principles and conventions
• Capital and revenue expenditure, capital and revenue receipts, contingent assets and contingent liabilities
• Accounting policies
• Accounting as a measurement discipline – valuation principles, accounting estimates Accounting Standards - concepts and objectives

2. Accounting Process

• Recording accounting transactions: principles of double entry book-keeping, books of original entry - journal, subsidiary books, cash book, ledger-format, posting from journal and subsidiary books, balancing of accounts
• Preparation of trial balance
• Rectification of errors

3. Bank Reconciliation Statement

• Introduction, reasons and preparation of bank reconciliation statement

4. Inventories

• Meaning
• Basis and technique of inventory valuation
• Cost of Inventory
• Net Realizable Value and Record System

5. Depreciation and Amortisation

• Tangible and Intangible assets - Meaning and difference
• Concepts
• Methods of computation and accounting treatment of depreciation/ amortization
• Change in depreciation method.

6. Bills of exchange and Promissory notes

• Meaning of bills of exchange and promissory notes and their accounting treatment
• Accommodation bills

7. Preparation of Final accounts of Sole Proprietors

• Elements of financial statements
• Closing adjustment entries
• Trading account
• Profit and loss account and balance sheet of manufacturing and non-manufacturing entities.

8. Financial Statements of Not-forProfit Organizations

• Significance and preparation of receipt and payment account
• Income and expenditure account and balance sheet
• Difference between profit and loss account and income and expenditure account

9. Accounts from Incomplete Records (excluding preparation of accounts based on ratios)

10. Partnership and LLP Accounts

• Final accounts of partnership firms and LLP’s
• Admission, retirement and death of a partner including treatment of goodwill
• Dissolution of partnership firms and LLP’s including piecemeal distribution of assets

11. Company Accounts

• Definition of shares and debentures
• Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares
• Redemption of preference shares and debentures (excluding purchase and redemption of own debentures and sinking fund method)
• Accounting for bonus issue and right issue

CA Foundation Paper 2 Syllabus 2025

Paper 2 - Business Laws: This part of the CA Foundation syllabus focuses on business laws and aims to help aspirants acquire knowledge of the various aspects of laws and regulations related to the business environment and use them in practical scenarios.

1. Indian Regulatory Framework

• Major Regulatory Bodies such as the Ministry of Finance
• Ministry of Corporate Affairs
• SEBI
• RBI
• IBBI
• Ministry of Law and Justice etc

2. The Indian Contract Act, 1872

• General nature of contracts
• Consideration
• Other essential elements of a valid Contract
• Performance of Contract
• Breach of contract
• Contingent and Quasi Contract
• Contract of Indemnity and Guarantee
• Contract of Bailment and Pledge
• Contract of Agency

3. The Sale of Goods Act, 1930

• Formation of the contract of sale
• Conditions and Warranties
• Transfer of ownership and Delivery of goods
• Unpaid seller and his rights

4. The Indian Partnership Act, 1932

• General Nature of Partnership
• Rights and Duties of Partners
• Reconstitution of firms
• Registration and Dissolution of a firm.

5. The Limited Liability Partnership Act, 2008

• Introduction-covering nature and scope
• Essential features
• Characteristics of LLP
• Incorporation and Differences with other forms of organizations. 

6. The Companies Act, 2013

• Essential features of a company
• Corporate veil theory
• Classes of companies
• Types of share capital
• Incorporation of company
• Memorandum of Association
• Articles of Association
• Doctrine of Indoor Management

7. The Negotiable Instruments Act, 1881

• Meaning of Negotiable Instruments
• Characteristics
• Classification of Instruments
• Different provisions relating to Negotiation
• Presentment of Instruments
• Rules of Compensation

CA Foundation Paper 3 Syllabus 2025

Paper 3 - Quantitative Aptitude: This paper of CA Foundation allows the candidates to learn about basic mathematical and statistical tools and their application in business, finance and economic situations. Along with it, they nurture logical thinking and skills of logical reasoning.

There are three major parts of CA Foundation Paper 3. Check them out along with the significant concepts of each.

Part A: Business Mathematics

1. Ratio and proportion, Indices and Logarithms

• Ratio and proportion and Time and work-related problems
• Laws of Indices
• Exponents and Logarithms and Anti Logarithms

2. Equations

• Linear Simultaneous linear equations up to three variables
• Quadratic and Cubic equations in one variable
• Applications in Business related problems

3. Linear Inequalities

• Linear Inequalities in one and two variables and the solution space

4. Mathematics of Finance

• Simple Interest
• Compound interest
• Nominal and Effective Rate of Interest
• Present Value
• Net Present Value
• Future Value
• Perpetuity
• Annuities
• Sinking Funds
• Calculating of EMI
• Calculations of Returns: Nominal and Effective Rate of Return
• Compound Annual growth rate (CAGR)

5. Permutations and Combinations

• Basic concepts of Permutations and combinations
• Introduction
• The factorial
• Permutations
• Results
• Circular permutations
• Permutations with restrictions
• Combinations with standard results

6. Sequence and Series

• Introduction Sequences
• Series
• Arithmetic and Geometric progression
• Relationship between AM and GM and Sum of n terms of special series
• Business Applications

7. Sets

• Sets
• Relations and Functions
• Basics of Limits and Continuity Functions

8. Basic applications of Differential and Integral calculus in Business and Economics (Excluding the trigonometric applications)

Part B: Logical Reasoning 

• Number series coding and Decoding and the odd man out
• Direction Tests
• Seating Arrangements
• Blood Relations

Part C: Statistics

Unit 1: Statistical Representation of Data

• Diagrammatic representation of data
• Frequency distribution
• Graphical representation of Frequency Distribution –Histogram
• Frequency Polygon
• Ogive
• Pie-chart

Unit 2: Sampling

• Basic principles of sampling theory
• comparison between sample survey and complete enumeration
• some important terms associated sampling types of sampling
• sampling and non-sampling errors

Measures of Central Tendency and Dispersion

• Measures of Central Tendency and Dispersion
• Mean Median
• Mode
• Mean Deviation
• Quartiles and Quartile Deviation
• Standard Deviation
• Co-efficient of Variation
• Coefficient of Quartile Deviation

Probability

• Independent and dependent events
• Mutually exclusive events
• Total and Compound Probability
• Bayes’ theorem.

Theoretical Distributions

• Random variables
• Discrete and Continuous Random variables
• Expectation of a discrete random variable
• Theoretical Distributions: Binomial Distribution, Poisson distribution
• Basic application and Normal Distribution – basic applications.

Correlation and Regression

• Scatter diagram
• Karl Pearson’s Coefficient of Correlation Rank Correlation
• Regression lines
• Regression equations
• Regression coefficients

Index Numbers

• Uses of Index Numbers
• Problems involved in the construction of Index Numbers
• Methods of construction of Index Numbers
• BSE SENSEX and NSE

CA Foundation Paper 4 Syllabus 2025

Paper 4 - Business Economics: This paper of the CA Foundation syllabus guides the aspirants to obtain insights into the concepts and theories of Economics and simultaneously become proficient in solving application-related issues.

1. Introduction to Business Economics

• Meaning and scope of Business Economics
• Basic Problems of an Economy
• Role of Price Mechanism

2. Theory of Demand and Supply

• Meaning and Determinants of Demand
• Law of Demand and Elasticity of Demand – Price
• Income and Cross Elasticity
• Theory of Consumer’s Behaviour – Indifference Curve approach
• Meaning and Determinants of Supply
• Law of Supply and Elasticity of Supply
• Market Equilibrium and Social Efficiency

3. Theory of Production and Cost

• Meaning and Factors of Production
• Short Run and Long Run Law of Production
• The Law of Variable Proportions
• Laws of Returns to Scale
• Producer’s Equilibrium
• Concepts of Costs – Short-run and long-run costs
• Average and Marginal Costs
• Total, Fixed and Variable Costs

4. Price Determination in Different Markets

• Market Structures, Perfect Competition
• Monopoly and Monopolistic Competition
• Using Game Theory to study Oligopoly
• Price Determination in these Markets Price
• Output Determination under Different Market Forms

5. Determination of National Income

• Macro Economic Aggregates and Measurement of National Income
• Determination of National Income: Keynes’ Two Sector Basic Model, Three Sectors and Four Sectors Models

6. Business Cycles

• Meaning
• Phases
• Features
• Causes behind these Cycles

7. Public Finance

• Fiscal Functions: An Overview, Centre and State Finance
• Market Failure/ Government intervention to correct market failure
• Process of budget making: Sources of Revenue, Expenditure Management, and Management of Public Debt
• Fiscal Policy

8. Money Market

• Concept of Money Demand
• Important Theories of Demand for Money
• Concept of Money Supply, Cryptocurrency and other new terminology
• Monetary Policy

9. International Trade

• Theories of International Trade including theories of intra-industry trade by Krugman
• Trade Policy – The Instruments of Trade Policy
• Trade Negotiations
• Exchange Rates and its economic effects
• International Capital Movements: Foreign Direct Investment

10. Indian Economy 

• Before 1950- Chanakya and Nand Vansh
• OECD Paper (1950-1991)
• Basic knowledge 1991 Onwards

CA Foundation 2025 Exam Pattern

Get a quick overview of the CA Foundation 2025 exam pattern below -

• Each paper of the CA Foundation is of 100 marks. The respective sections of these 4 papers in the CA Foundation have separate weightages.
• Papers 1 and 2 have descriptive-type questions, while Papers 3 and 4 have objective-based questions/ MCQ style.
• Negative marking is applicable in Papers 3 and 4. For every wrong answer, 0.25 will be subtracted from the total score
• Papers 1 and 2 do not have negative marking.
• The exam will be conducted in offline mode. For Papers 1 and 2, the exam duration is 3 hours each. For Papers 3 and 4, it is 2 hours each.
• Papers 1 and 2 have a total of 6 subjective type questions. Out of these questions, number 1 is compulsory for both papers. Out of the rest 5, 4 have to be attempted by the candidates.
• Papers 3 and 4 have overall 100 questions, which are of 1 mark each.
• The passing criteria in individual papers is 40%, while the overall aggregate must be at least 50%. Additionally, besides the said conditions, please note that out of 400 total marks, the aspirant has to obtain 200 minimum marks.

CA Foundation Exam 2025 Best Books

Check out the list of CA Foundation 2025 best books in the below table:

CA Foundation Syllabus 2025 Preparation Tips

Here are some powerful preparation tips for the CA Foundation 2025 syllabus -

• Begin preparing for the CA Foundation as early as possible. Make sure to put in regular study of 6 to 8 hours for at least 8 - 12 months. 
• Refer to reliable study materials, books, online resources etc. ICAI provides CA books, which the aspirants can use for preparation. Besides, check the credibility of the publication house and the author while using other books available in the market.
• Note down the main areas of the CA Foundation 2025 syllabus and cover each topic thoroughly. Create a routine and allocate time for each subject.
• Make sure to revise the already studied concepts and simultaneously regularly solve the previous year question papers, mock test series, and revision test paper series.