Q1. How to prepare for CA Foundation 2025?

Ans. Students can complete their preparations for the CA Foundation exam by completely going though the CA Foundation Syllabus 2025.

Q2. Can I pass CA Foundation easily?

Ans. The CA Foundation exam is not an easy exam to solve but students can pass it with their hard work and a well-structured study strategy.

CA Foundation Study Material New Scheme 2025 Out for May Session Exams

Table of Contents

The CA Foundation Syllabus 2025 has been released by the Institute of Chartered Accountants of India (ICAI) at its official website. All the students who are preparing to appear in the CA Foundation May Exam need to note that the CA Foundation May Exam Date 2025 has been released at the official website announcing the start of exams from May 15, 2025.

All the CA aspirants who dream a successful career by becoming a successful Chartered Accountant need now to boost their preparation speed by understanding each and every topic that is covered in the ICAI CA Foundation Syllabus 2025. They can scroll down in this article to find the topic wise CA Foundation Syllabus 2025.

CA Foundation Syllabus 2025

The CA Foundation Exam Syllabus comprises 4 papers namely Accounting, Business Laws, Quantitative Aptitude, and Business Economics. These papers test various skills and have different question formats. Papers 1 and 2 consist of objective-type questions, which are multiple-choice. On the other hand, Papers 3 and 4 feature subjective-type questions, where students write detailed answers. The exam aims to assess students’ knowledge and understanding through these varied formats. The table below clearly lists each paper along with the type of questions it includes, making it easy to understand the structure of the exam.

CA Foundation Syllabus 2025
Paper Number	Paper Name	Type of Questions
Paper 1	Accounting	Objective
Paper 2	Business Laws	Objective
Paper 3	Quantitative Aptitude: Part A: Business Mathematics Part B: Logical Reasoning Part C: Statistics	Subjective
Paper 4	Business Economics	Subjective

CA Foundation Syllabus 2025 [Detailed]

The CA Foundation Syllabus 2025 is divided into four sections, covering key subjects. Students will learn about accounting principles and practices, business laws, mathematics, logical reasoning, statistics, and business economics. Each subject is designed to help students build a strong foundation in these areas. Understanding and mastering these topics are essential to pass the CA Foundation Exam in 2025. This syllabus provides a detailed guide for students to prepare effectively and gain the skills needed for their CA journey. Check the complete article below:

CA Foundation Syllabus for Paper 1 Accounting

Paper 1 of the CA Foundation Exam 2025 focuses on important accounting topics. It covers basic accounting concepts, steps in the accounting process, bank reconciliation statements, and understanding depreciation. The syllabus helps students learn key principles and practices in accounting. This part of the exam is designed to test students’ knowledge of core accounting ideas in a simple and clear way, making it easier to follow and understand the essential concepts needed for accounting.

CA Foundation Syllabus for Paper 1 (Principles and Practice of Accounting)

Chapter 1: Theoretical Framework

Unit 1: Meaning and Scope of Accounting
Unit 2: Accounting Concepts, Principles And Conventions
Unit 3: Accounting Terminology – Glossary
Unit 4: Capital And Revenue Expenditures and Receipts
Unit 5: Contingent Assets and Contingent Liabilities
Unit 6: Accounting Policies
Unit 7: Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates
Unit 8: Accounting Standards
Unit 9: Indian 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: Concept and Accounting of Depreciation
Chapter 6: Accounting for Special Transactions

Unit 1: Bill Of Exchange and Promissory Notes
Unit 2: Sale of Goods on Approval or Return Basis
Unit 3: Consignment
Unit 4: Average Due Date
Unit 5: Account Current

Chapter 7: Preparation of Final Accounts of Sole Proprietors

Unit 1: Final Accounts of Non-Manufacturing Entities
Unit 2: Final Accounts of Manufacturing Entities

Chapter 8: Partnership 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

Chapter 9: Financial Statements of Not-for-Profit Organizations
Chapter 10: Company Accounts

Unit 1: Introduction to Company Accounts
Unit 2: Issue, Forfeiture and Re-Issue of Shares
Unit 3: Issue of Debentures

CA Foundation Syllabus for Paper 2 Business Laws

The students in their 2nd paper of CA Foundation Exam 2025 will be tested for topics like The Indian Contract Act, 1872, The Sale of Goods Act, 1930, The Indian Partnership Act, 1932, etc. The table below shares the complete CA Foundation Syllabus 2025 for Paper 2.

CA Foundation Syllabus for Paper 2 (Business Laws and Business Correspondence and Reporting)

Chapter 1: 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

Chapter 2: 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 3: The Indian Partnership Act, 1932

Unit 1: General Nature of a Partnership
Unit 2: Relations of Partners
Unit 3: Registration and Dissolution of a Firm

Chapter 4: The Limited Liability Partnership Act, 2008
Chapter 5: The Companies Act, 2013

CA Foundation Syllabus for Paper 3 Business Mathematics, Logical Reasoning and Statistics

The CA Foundation Syllabus 2025 Paper 3 is divided into 3 parts Business Mathematics, Logical Reasoning and Statistics. The table below defines the detailed syllabus among all these parts which helps students understand what they need to study and prepare.

CA Foundation Syllabus for Paper 3 (Business Mathematics, Logical Reasoning and Statistics)

Part-A: Business Mathematics

Chapter 1: Ratio and Proportion, Indices, Logarithms
Chapter 2: Equations
Chapter 3: Linear Inequalities
Chapter 4: Time Value of Money
Chapter 5: Basic Concepts of Permutations and Combinations
Chapter 6: Sequence and Series – Arithmetic and Geometric Progressions
Chapter 7: Sets, Functions and Relations
Chapter 8: Basic Concepts of Differential and Integral Calculus
- (A) Differential Calculus
- (B) Integral Calculus

Part-B: Logical Reasoning

Chapter 9: Number Series, Coding and Decoding, and Odd Man Out
Chapter 10: Direction Tests
Chapter 11: Seating Arrangements
Chapter 12: Blood Relations

Part-C: Statistics

Chapter 13: Statistical Description of Data
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 Syllabus for Paper 4 Business Economics

The CA Foundation Syllabus 2025 Paper 4 is characterized into 2 parts among which the students will be tested for their knowledge of Business Economics and Business and Commercial Knowledge. Check the table below for detailed syllabus:

CA Foundation Syllabus for Paper 4 (Business Economics and Business and Commercial Knowledge)
Parts	Syllabus
Part 1 (Business Economics)	Chapter 1: Nature & Scope of Business Economics Unit I: Introduction Unit II: Basic Problems of an Economy & Role of Price Mechanism Chapter 2: Theory of Demand and Supply Unit I: Law of Demand and Elasticity of Demand Unit II: Theory of Consumer Behaviour Unit III: Supply Chapter 3: Theory of Production and Cost Unit I: Theory of Production Unit II: Theory of Cost Chapter 4: Price Determination in Different Markets Unit I: Meaning and Types of Markets Unit II: Determination of Prices Unit III: Price Output Determination under Different Market Forms Chapter 5: Business Cycles
Part 2 (Business and Commercial Knowledge)	Chapter 1: Business and Commercial Knowledge – An Introduction Chapter 2: Business Environment Chapter 3: Business Organizations Chapter 4: Government Policies for Business Growth Chapter 5: Organizations Facilitating Business Chapter 6: Common Business Terminologies