CA Foundation Syllabus 2025 - Download New Scheme Syllabus and Subjects PDF

CA Foundation Subjects 2025

There are a total of four subjects in CA Foundation under the new scheme. The list of CA Foundation 2025 subjects under new scheme has been given below:

• Paper-1: Principles and Practice of Accounting

• Paper-2: Business Laws and Business Correspondence and Reporting

• Paper-3: Business Mathematics, Logical Reasoning and Statistics

• Paper-4: Business Economics and Business and Commercial Knowledge

CA Foundation Syllabus 2025

The CA Foundation 2025 syllabus is very diverse. There are a total of four subjects in CA Foundation. Each of the four subjects of CA Foundation 2025 has a separate syllabus. ICAI releases the CA Foundation subject-wise syllabus in detail through its official website. The detailed CA Foundation 2025

CA Foundation Syllabus for Accounting 2025

The detailed syllabus of CA Foundation paper 1 Accounting has been given below:

Module 1

• Chapter 1: Theoretical Framework

  • Unit 1: Meaning and Scope of Accounting

  • Unit 2: Accounting Concepts, Principles and Conventions

  • Unit 3: Capital and Revenue Expenditures and Receipts

  • Unit 4: Contingent Assets and Contingent Liabilities

  • Unit 5: Accounting Policies

  • Unit 6: Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates

  • Unit 7: 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: Depreciation and Amortisation

• Chapter 6: Bills of Exchange and Promissory Notes

• Chapter 7: Preparation of Final Accounts of Sole Proprietors

  • Unit 1: Final Accounts of Non-Manufacturing Entities

  • Unit 2: Final Accounts of Manufacturing Entities

Module 2

• Chapter 8: Financial Statements of Not-for-Profit Organisations

• Chapter 9: Accounts from Incomplete Records

• Chapter 10: Partnership and LLP 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

  • Unit 6: Dissolution of Partnership Firms and LLPs

• Chapter 11: Company Accounts

  • Unit 1: Introduction to Company Accounts

  • Unit 2: Issue, Forfeiture and Re-Issue of Shares

  • Unit 3: Issue of Debentures

  • Unit 4: Accounting for Bonus Issue and Right Issue

  • Unit 5: Redemption of Preference Shares

  • Unit 6: Redemption of Debentures

CA Foundation Business Laws Syllabus 2025

The detailed topics and sub-topics of CA Foundation Paper 2 Business Laws has been given below:

• Chapter 1: Indian Regulatory Framework

• Chapter 2: 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

  • Unit 7: Contract of Indemnity and Guarantee

  • Unit 8: Bailment and Pledge

  • Unit 9: Agency

• Chapter 3: 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 4: The Indian Partnership Act, 1932

  • Unit 1: General Nature of Partnership

  • Unit 2: Relations of Partners

  • Unit 3: Registration and Dissolution of a Firm

• Chapter 5: The Limited Liability Partnership Act, 2008

• Chapter 6: The Companies Act, 2013

• Chapter 7: The Negotiable Instruments Act, 1881

CA Foundation Quantitative Aptitude Syllabus 2025

The CA Foundation Paper 3 Quantitative Aptitude syllabus 2025 has given in detail below:

PART-A: BUSINESS MATHEMATICS

• Chapter 1: Ratio and Proportion, Indices, Logarithms

• Chapter 2: Equations

• Chapter 3: Linear Inequalities

• Chapter 4: Mathematics of Finance

• Chapter 5: Basic Concepts 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

  • Differential Calculus

  • Integral Calculus

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

CA Foundation Business Economics Syllabus 2025

The topics, sub-topics included in the syllabus of CA Foundation Paper 4 Business Economics have been given below:

• Chapter 1: Nature & Scope of Business Economics

  • Unit 1: Introduction

  • Unit 2: Basic Problems of an Economy & Role of Price Mechanism

• Chapter 2: Theory of Demand and Supply

  • Unit 1: Law of Demand and Elasticity of Demand

  • Unit 2: Theory of Consumer Behaviour

  • Unit 3: Supply

• Chapter 3: Theory of Production and Cost

  • Unit 1: Theory of Production

  • Unit 2: Theory of Cost

• Chapter 4: Price Determination in Different Markets

  • Unit 1: Meaning and Types of Markets

  • Unit 2: Determination of Prices

  • Unit 3: Price Output Determination under Different Market Forms

• Chapter 5: Business Cycles

• Chapter 6: Determination of National Income

  • Unit 1: National Income Accounting

  • Unit 2: The Keynesian Theory of Determination of National Income

• Chapter 7: Public Finance

  • Unit 1: Fiscal Functions: An Overview, Centre and State Finance

  • Unit 2: Market Failure/ Government intervention to correct Market Failure

  • Unit 3: The Process of Budget Making: Sources of Revenue, Expenditure Management and Management of Public Debt

  • Unit 4: Fiscal Policy

• Chapter 8: Money Market

  • Unit 1: The Concept of Money Demand: Important Theories

  • Unit 2: The Concept of Money Supply

  • Unit 3: Monetary Policy

• Chapter 9: International Trade

  • Unit 1: Theories of International Trade

  • Unit 2: The Instruments of Trade Policy

  • Unit 3: Trade Negotiations

  • Unit 4: Exchange Rate and Its Economic Effects

  • Unit 5: International Capital Movements

• Chapter 10: Indian Economy

CA Foundation Exam Pattern 2025

ICAI has published the ICAI exam pattern for all the three CA Foundation sessions scheduled for 2025. Along with the syllabus, candidates must also be well aware about the CA Foundation 2025 exam pattern. The CA Foundation exam will be conducted in offline mode at around 295 centres across the country. The detailed CA Foundation exam pattern has been given below.

CA Foundation exam pattern 2025 - Overview

CA Foundation Syllabus Sep 2025 Preparation Tips

Follow these preparation tips to prepare for the upcoming CA Foundation exam.

• Understand the Syllabus: Stay updated with the CA Foundation syllabus and go through each subject to understand the scope of topics covered.
• Use Reliable Study Materials: Utilise ICAI's official study materials, tailored specifically for the exam. Supplement with trusted textbooks to reinforce your understanding.
• Practice Mock Tests: Simulate the actual exam experience with ICAI's mock tests. Assess your readiness, identify areas for improvement, and refine your performance.