Post Image

ICAI CA Foundation Syllabus and Exam Pattern May 2025

The CA Foundation exam is conducted by the Institute of Chartered Accountants of India. The CA Course has three levels, namely CA Foundation, CA Inter, and CA Final. All the levels have different exam patterns and syllabus.

If you are planning to give the CA Foundation exam in 2025, then it is necessary to know about the changes in the CA syllabus. 

Being a CA Foundation student, it is necessary to familiarize yourself with the latest exam pattern and syllabus so that students can make their preparation strategy accordingly.

Read the full article to know about the ICAI CA Foundation Exam Pattern and Syllabus 2025.

 

 

ICAI CA Foundation Syllabus and Exam Pattern May 2025: Overview

Particulars

Details

Exam Conducting Body

The Institute of Chartered Accountants of India (ICAI)

Exam Frequency

Thrice a year 

  • May/June
  • September
  • January

Number of Papers

Four

Paper names

Paper 1: Accounting

Paper 2: Business laws

Paper 3: Quantitative Aptitude

Paper 4: Business Economics

Negative Marking

Paper 1 and 2: NO Negative Marking

Paper 3 and 4: Yes (0.25 marks deducted from every correct answer)

 

ICAI CA Foundation Exam pattern May 2025:

Paper name

Types of Questions

Total marks

Exam Timings

Paper 1: Accounting

Descriptive

100 Marks

2pm to 5pm

Paper 2: Business Law

Descriptive

100 Marks

2pm to 5pm

Paper 3: Quantitative Aptitude

Part A: Business Mathematics

Part B: Logical Reasoning

Part C: Statistics

Objective

100 Marks

Part A: 40 Marks 

Part B: 20 Marks

Part C: 40 Marks

2pm to 4pm

Paper 4: Business Economics

Objective

100 Marks

2pm to 4pm

 

Read more:

ICAI CA Foundation May 2025 Paper-wise Syllabus:

Check out the below tables to know about the CA Foundation Subject-wise syllabus:

Paper 1: Accounting

Chapters

Sub Topics

Ch-1: Theoretical Framework

  • Meaning and Scope of Accounting
  • Accounting Concepts, Principles and Conventions
  • Capital and Revenue Expenditures and Receipts
  • Contingent Assets and Liabilities
  • Accounting Policies
  • Accounting as a Measurement Discipline
  • Accounting Standards

Ch-2: Accounting Process

  • Basic Accounting Procedure
  • Ledgers
  • Trial Balance
  • Subsidiary Books
  • Cash Book
  • Rectification of errors

Ch-3 Bank Reconciliation Statement

 

Ch-4 Inventories

 

Ch-5 Depreciation and Amortisation

 

Ch-6: Bills of exchange and Promissory Notes

 

Ch-7: Preparation of Final Accounts of Sole Proprietors

Unit 1: Final Accounts of Non- Manufacturing Entities

Unit 2: Final Accounts of Manufacturing Entities

Ch-8: Financial Statements of Non-Profit Organisation

 

Ch-9: Accounts from Incomplete Records

 

Ch-10: Partnership and LLP accounts

  • Introduction to Partnership Accounts
  • Treatment of Goodwill in Partnership Accounts
  • Admission of a New Partner
  • Retirement of a Partner
  • Death of a Partner
  • Dissolution of Partnership Firms and LLPs

Ch-11: Company Accounts

  • Introduction to Company accounts
  • Issue, Forfeiture and re-issue of shares
  • Issue of Debentures
  • Accounting for Bonus Issue and Right Issue
  • Redemption of Preference Share
  • Redemption of Debentures

 

Paper 2: Business Laws

Chapters

Sub Topics

Ch-1: Indian Regulatory Framework

 

Ch-2: The Indian Contract Act, 1872

  • Nature of Contracts
  • Consideration
  • Other Essentials elements of a Contract
  • Performance of Contract
  • Breach of Contract and its Remedies
  • Contingent and Quasi Contracts
  • Contract of Indemnity and Guarantee
  • Bailment and Pledge
  • Agency

Ch-3: The Sale of Goods Act, 1930

  • Formation of the Contract of Sale
  • Conditions & Warranties
  • Transfer of Ownership and Delivery of Goods
  • Unpaid seller

Ch-4: The Indian Partnership Act, 1932

  • General Nature of Partnership
  • Relations of Partners
  • Registration and Dissolution of a firm

Ch-5: The Limited Liability Partnership Act, 2008

 

Ch-6: The Companies Act, 2013

 

Ch-7: The Negotiable Instruments Act, 1881

 

 

Paper 3: Quantitative Aptitude

Section

Chapters

Part A: Business Mathematics (40 Marks)

Ch-1: Ratio and Proportion, Indices, Logarithms

Ch-2: Equations

Ch-3: Linear Inequalities

Ch-4: Mathematics of finance

Ch-5: Basic Concepts of Permutation and Combination

Ch-6: Sequence and Series – Arithmetic and Geometric Progression

Ch-7: Sets, Relations and Function, Basics of Limits and Continuity functions

Ch-8: Basic Application of Differential and Integral Calculus in Business and Economics

Part B: Logical Reasoning (20 Marks)

Ch-9: Number Series, Coding and Decoding and Odd Man out

Ch-10: Direction Sense Test

Ch-11: Seating Arrangement

Ch-12: Blood Relations

Part C: Statistics (40 Marks)

Ch-13:

Ch-14:Measures of Central Tendency and Dispersion

Ch-15: Probability

Ch-16: Theoretical Distributions

Ch-17: Correlation and Regression

Ch-18: Index Numbers

 

Paper 4: Business Economics

Chapters

Sub Topics

Ch-1: Nature & Scope of Business Economics

  • Introduction
  • Basic Problems of an Economy & Role of Price Mechanism

Ch-2: Theory of Demand and Supply

  • Law of Demand and Elasticity of Demand
  • Theory of Consumer Behaviour
  • Supply

Ch-3: Theory of Production and Cost

  • Theory of Production
  • Theory of Cost

Ch-4: Price Determination in Different Markets

  • Meanings and Types of Markets
  • Determination of Prices
  • Price output Determination under different Market forms

Ch-5: Business Cycles 

 

Ch-6: Determination of National Income

  • National Income Accounting
  • The Keynesian theory of determination of National Income

Ch-7: Public Finance

  • Fiscal Functions
  • Market Failure/ Government intervention to correct Market Failure
  • The Process of Budget Making
  • Fiscal Policy 

Ch-8: Money Market

  • The Concept of Money Demand: Important Theories
  • The Concept of Money Supply
  • Monetary Policies

Ch-9: International Trade

  • Theory of International Trade
  • The Instrument of Trade Policy
  • Trade Negotiations
  • Exchange Rate and Its Economic Effects
  • International Capital Movements

Ch-10: Indian Economy

 

 

CA Foundation Exam 2025: Passing Criteria

To pass the CA Foundation exam, it is necessary to get required marks, which are set by ICAI. In order to pass the CA Foundation exam 2025, candidates must achieve at least 40% marks in each paper and an overall of 50% marks. 

If candidates do not get passing marks in the CA Foundation 2025 exam, which is outlined by ICAI, then they will have to take the CA Foundation exam again.


ICAI CA Foundation Exam 2025 FAQs

Qus1. How can I download the CA Foundation Syllabus 2025?

Ans. You can download the CA Foundation syllabus 2025 on the ICAI BOS portal.

Qus2. What are the passing marks for the CA Foundation exam 2025?

Ans. To pass the CA Foundation 2025 exam, candidates need to get at least 40% marks in each subject and an overall of 50% marks.

Qus3. How many subjects are there in the CA Foundation 2025 exam?

Ans. There are a total number of four subjects in the CA Foundation 2025 exam, namely Accounting, Business Laws, Quantitative Aptitude, and Business Economics.

Qus4. Can I select specific subjects to study from the CA Foundation syllabus 2025?

Ans. No, you can select particular subjects because all subjects are necessary in the CA Foundation exam 2025.

Qus5. Are there any negative marking in CA Foundation 2025 exams?

Ans. Yes, there is a negative marking in Paper 3 and Paper 4 in CA Foundation 2025 exams, and for every incorrect answer, 0.25 marks are deducted from the correct answer.

Qus6. What is the time duration of the CA Foundation exam?

Ans. In the CA Foundation exam, the time duration of Paper 1 and Paper 2 is 3 hours, while Paper 3 and Paper 4 are for 2 hours. 

Also Check: