CA Foundation Accounts Syllabus 2025 - Chapter, Total Marks

Objective of Accounting Paper under the new CA Foundation Syllabus 2025

The main objective of the CA Foundation Accounting subject is to make the aspirants understand the accounting fundamentals and assist them in effectively applying them in preparing financial statements and solving basic problems.

CA Foundation Accounting Syllabus 2025: Overview

Candidates can refer to the table below for an overview of the CA Foundation syllabus. Under the new scheme, the CA Foundation Sep 2025 exam consists of four papers. The Accounting paper, along with the other three papers, carries a total of 100 marks each.

CA Foundation Syllabus 2025 Highlights

Detailed CA Foundation Accounting 2025 Syllabus

Here is a detailed syllabus of the Accounting paper of the CA Foundation syllabus. The details also contain the important, useful sub-topics for the CA Foundation Accounting 2025 subject.

Objective: To develop an understanding of the basic concepts and principles of accounting and apply the same in preparing financial statements and simple problem-solving.

Unit 1: Theoretical Framework

1. Meaning and Scope of Accounting

2. Accounting concepts, principles and conventions.

3. Capital and revenue expenditure, capital and revenue receipts,contingent assets and contingent liabilities.

4. Accounting Policies.

5. Accounting as a measurement discipline – valuation principles, accounting estimates. Accounting Standards-concepts and objectives.

Unit 2: Accounting Process

1. Books of Accounts

2. Preparation of Trial Balance

3. Rectification of Errors

Unit 3: Bank Reconciliation Statement

• Introduction, reasons and preparation of bank reconciliation statement

Unit 4: Inventories

• Meaning, basis and technique of inventory valuation, cost of inventory, net realisable value and record system.

Unit 5: Depreciation and Amortisation

• Tangible and intangible assets- meaning & difference, concepts,methods of computation and accounting treatment of depreciation/amortisation,change in depreciation method.

Unit 6: Bills of Exchange and promissory Notes

• Meanings of bills of exchange and promissory notes and their accounting treatment; accommodation bills

Unit 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.

Unit 8: Financial Statements of Not-for-Profit 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

Unit 9: Accounts from Incomplete records (excluding preparation of accounts based n ratios)

Unit 10: Partnership and LLP Accounts

1. Final accounts of partnership firms and LLP.

2. Admission, retirement and death of a partner including treatment of goodwill.

3. Dissolution of partnership firms and LLPs including piecemeal distribution of assets

Unit 11: Company Accounts

1. Definition of Shares and Debentures.

2. Issue shares and debentures, forfeit shares and reissue forfeited shares.

3. Redemption of preference shares and debentures (excluding purchase and redemption of own debentures sinking fund method).

4. Accounting For Bonus Issue And Rights Issue

CA Foundation: New Syllabus 2025

In the new syllabus of CA Foundation 2025, under the new ICAI scheme, the following papers have been included:

Preparation Tips for CA Foundation Accounting Syllabus 2025

• Understand the Basics: Candidates planning to appear in the CA Foundation exam are encouraged to thoroughly refer to the syllabus to know the important topics and minimize the focus on unnecessary topics.

• Prepare from Study Materials and Guides: Using the ICAI-recommended study materials will be helpful to get a deeper understanding of the new CA Foundation syllabus.

• Practice Mock Tests: The mock tests and CA Foundation previous year question papers will help students get used to pressure and get a good sense of time management they would experience on the CA Foundation exam date.