The CA Foundation Exam 2025 is the entry-level test to start your Chartered Accountancy journey in India. The Institute of Chartered Accountants of India (ICAI) has officially updated the syllabus under the New Scheme of Education and Training.
If you are planning to appear for CA Foundation 2025, this detailed syllabus guide will help you understand all subjects, chapters, weightage, and exam patterns clearly.
📌 CA Foundation 2025: Subjects Overview
The CA Foundation Course has 4 subjects, all based on conceptual understanding.
Out of these, 2 subjects are descriptive and 2 are objective (MCQ-based).
📘 List of Subjects (New Scheme 2025)
- Paper 1 – Accounting (Descriptive)
- Paper 2 – Business Laws (Descriptive)
- Paper 3 – Quantitative Aptitude (Objective)
- Paper 4 – Business Economics (Objective)
🔵 1. CA Foundation Paper 1: Accounting (Descriptive)
Key Chapters
- Theoretical Framework
- Accounting Process
- Bank Reconciliation Statement
- Depreciation & Accounting for Fixed Assets
- Final Accounts
- Bills of Exchange
- Inventories
- Rectification of Errors
- Accounting for Special Transactions
- Financial Statements of Not-For-Profit Organizations
Marks Weightage
| Units | Weightage |
|---|---|
| Basic Accounting Concepts | 25–30% |
| Special Transactions | 30–35% |
| Final Accounts | 20–25% |
| Error Rectification | 10–15% |
🟣 2. CA Foundation Paper 2: Business Laws (Descriptive)
Major Acts Included
- Indian Contract Act, 1872
- Sale of Goods Act, 1930
- Partnership Act, 1932
- Companies Act, 2013 (Basic Concepts)
- Limited Liability Partnership Act, 2008
Important Topics
- Offer & Acceptance
- Consideration
- Performance of Contract
- Sale vs. Agreement to Sell
- Rights & Duties of Partners
- Corporate Personality Concepts
🟢 3. CA Foundation Paper 3: Quantitative Aptitude (Objective)
This paper has MCQs with no negative marking.
A. Business Mathematics
- Ratio & Proportion
- Simple & Compound Interest
- Time Value of Money
- Profit & Loss
- Permutation & Combination
- Linear Inequalities
B. Logical Reasoning
- Number Series
- Coding-Decoding
- Syllogism
- Seating Arrangement
- Direction Tests
C. Statistics
- Mean, Median, Mode
- Probability Basics
- Sampling Concepts
- Index Numbers
🟠4. CA Foundation Paper 4: Business Economics (Objective)
Important Units
- Introduction to Micro & Macro Economics
- Theory of Demand & Supply
- Price Determination
- Business Cycles
- Indian Economic Development
- Public Finance Basics
📚 CA Foundation Exam Pattern 2025 (New Scheme)
| Paper | Type | Marks | Duration |
|---|---|---|---|
| Paper 1: Accounting | Descriptive | 100 | 3 Hours |
| Paper 2: Business Laws | Descriptive | 100 | 3 Hours |
| Paper 3: Quantitative Aptitude | MCQ | 100 | 2 Hours |
| Paper 4: Business Economics | MCQ | 100 | 2 Hours |
✅ Passing Criteria
To clear CA Foundation 2025:
- 40% minimum in each paper
- 50% aggregate overall
Example:
- Any paper below 40 = FAIL
- Total below 200/400 = FAIL
🔥 Tips to Clear CA Foundation 2025
- Make handwritten notes for Accounts & Law
- Practice chapter-wise MCQs for Maths & Economics
- Solve ICAI RTPs, MTPs, and past papers
- Maintain a fixed study routine (3–4 hours daily)
- Revise at least 3 times before exam
📌 Final Summary
The CA Foundation Syllabus 2025 is designed to test your basics of accounting, law, maths, reasoning, and economics. If you follow this syllabus thoroughly and practice regularly, clearing CA Foundation on your first attempt becomes much easier.
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