ICAI CA Syllabus 2025: Download Latest Syllabus for CA Foundation Course

ICAI CA Foundation Exam 2025 ( CA Foundation )

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Exam On: 12 Jan '25

Vipra Shrivastava

Vipra ShrivastavaSenior Manager - Content

Updated on Jan 2, 2025 13:09 IST

ICAI CA Foundation syllabus is prescribed by the Institute of Chartered Accountants of India (ICAI). The CA syllabus 2025 for Foundation course includes all topics related to taxation, auditing and business law. Candidates have to clear all the CA Foundation papers to be able to move to CA Intermediate level. All exam levels are tough but when compared to each other, the syllabus of CA Foundation is easiest and the syllabus of CA Final is the toughest. There are overall, four papers in CA Foundation course. Each paper has multiple topics. In this article, you will read all about CA Foundation syllabus.

Also Read:

Q:   How many papers are there in each level of CA course?

A:

In the CA Foundation course, there are four papers whereas in the CA Intermediate and Final courses, there are eight papers each. Candidates have to clear each paper with minimum 40 per cent marks to be able to clear the CA course levels. The minimum marks requirement is mandatory and common for all candidates. Candidates can take any number of attempts to clear the course papers or the course level. A very less percentage of candidates are able to clear any CA course level in the first attempt. The question papers of each course are high difficulty level and require long hours of study.

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Q:   Is there any change in the CA Foundation syllabus?

A:

No, there is no change in the syllabus of any of the CA papers for sessions of 2024. The course training and examinations for 2024 are based on the previously available CA syllabus. The syllabus and sample questions papers can be downloaded from the ICAI CA website. It is also shared with students upon registration. To further familiarize candidates with the syllabus of CA Foundation, CA Intermediate and CA Final courses, the ICAI conducts mock test sessions which registered candidates can take as per the schedule.

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Q:   Who prescribes CA syllabus?

A:

The Institute of Chartered Accountants of India, the agency that conducts and regulates CA profession in the country, prescribes the CA syllabus for all three levels- Foundation, Intermediate and Final as well as other courses/certifications. They are the sole authority in India for deciding the syllabus, pattern, course structure, pedagogy, exam, eligibility, fees and CA certification. When candidates complete the CA Foundation, Intermediate and Final courses, then the ICAI offers certification to them for professional practice. Only ICAI certification is considered valid in India for practice of Chartered Accountancy as a profession.

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Q:   Can I pursue CA after graduation?

A:

Yes, one can pursue the ICAI CA course after graduation. Such candidates will not have to complete the CA Foundation level first. They can directly register for the CA Intermediate course and pursue the professional certification course. If the candidate has completed graduation with a commerce degree, it will be advantageous for them in pursuing CA. Many CA aspirants pursue BCom or BCom (Hons) before registering for the Chartered Accountancy course. It helps them in coping with the vast syllabus of the CA programme better. A lot of topics that are a part of the CA course, are taught in BCom and BCom (Hons) courses.

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ICAI CA Foundation Syllabus and Course Highlights

CA Foundation syllabus is prescribed keeping in mind that it is the beginner's level of the exhaustive Chartered Accountancy course. While studying the CA Foundation exam syllabus, students have to be dedicated and disciplined. Here we have shared ICAI CA Foundation syllabus 2025 highlights:

  • Candidates have to complete the CA syllabus for each course within a given time frame to be eligible to appear for the exam.
  • The ICAI CA exam for Foundation is conducted in June, September and January.
  • Candidates cannot move to the next level of the course until they clear the CA Foundation level.
  • Passing marks of CA Foundation exam is 50 per cent marks in aggregate and 40 per cent in each paper.
  • Every question carries 1 mark. There is negative marking of 0.25 in subjective type questions.

ICAI CA Foundation Exam

Details

Exam Name

Chartered Accountancy (CA) exam

Exam Conducting body

ICAI

Exam Mode

Pen and Paper 

Exam Levels

CA Foundation

Number of papers 

Four

Frequency

Thrice in a year:

  • May
  • September
  • November

Level of Difficulty

Moderate to tough

Number of attempts

Multiple

Study Guidelines for CA Foundation Examinations

The ICAI has announced some inclusions and exclusions in the subjects of CA Foundation courses. Check the below PDF for the changes in CA Foundation syllabus and prepare accordingly. 

CA Foundation Syllabus - May 2025 exam (New Scheme)

Listed below are the paper-wise chapters and units of the CA Foundation syllabus (new scheme and training), applicable fot May 2025 exam:

CA Foundation Paper 1 Accounting- Applicable for May 2025

Check below the description of CA Foundation syllabus (new scheme) paper 1:

Module 1

Unit

Chapter 1: Theoretical Framework

Meaning and Scope of Accounting

Accounting Concepts, Principles and Conventions

Capital and Revenue Expenditures and Receipts

Contingent Assets and Contingent Liabilities

Accounting Policies

Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates

Accounting Standards

 

Chapter 2: Accounting Process

Basic Accounting Procedures – Journal entries

Ledgers

Trial Balance

Subsidiary Books

Cash Book

Rectification of Errors

Chapter 3: Bank Reconciliation and 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

Final Accounts of Non-Manufacturing Entities

Final Accounts of Manufacturing Entities

Module 2

Units

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

-

Chapter 9: Accounts from Incomplete Records

-

Chapter 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

Annexure-II

Chapter 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 Shares

Redemption of Debentures

CA Foundation Paper 2 Business Laws- Applicable for May 2025

Check below the description of CA Foundation syllabus (new scheme) paper 2:

Chapter

Units

 Chapter 1: Indian Regulatory Framework

-

Chapter 2: The Indian Contract Act, 1872

Nature of Contracts

Consideration

Other Essential 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

Chapter 3: The Sale of Goods Act, 1930

Formation of the Contract of Sale

Conditions & Warranties

Transfer of Ownership and Delivery of Goods

Unpaid Seller

Chapter 4: The Indian Partnership Act, 1932

General Nature of Partnership

Relations of Partners

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

-

Paper 3 Quantitative Aptitude: Applicable for May 2025 Exam

Check below the description of CA Foundation syllabus (new scheme) paper 3:

Part A- Business Mathematics

Chapter 1: Ratio and Proportion, Indices, Logarithms

Chapter 5: Basic Concepts of Permutations and Combinations

Chapter 2: Equations

Chapter 6: Sequence and Series – Arithmetic and Geometric Progressions

Chapter 3: Linear Inequalities

Chapter 7: Sets, Relations and Functions, Basics of Limits and Continuity functions

Chapter 4: Mathematics of Finance

Chapter 8: Basic Applications of Differential and Integral Calculus in Business and Economics

 

(A) Differential Calculus

 

(B) Integral Calculus

PART-B: Logical REeasoning

Chapter 9: Number Series, Coding and Decoding and Odd Man Out

Chapter 11: Seating Arrangements

Chapter 10: Direction Tests

Chapter 12: Blood Relations

PART-C: Statistics

Chapter 13:

Unit I: Statistical Representation 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

Paper 4 Business Economics- Applicable for May 2025

Check below the description of CA Foundation syllabus (new scheme) paper 4:

Chapter

Units

Chapter 1: Nature & Scope of Business Economics

Introduction

Basic Problems of an Economy & Role of Price Mechanism

Chapter 2: Theory of Demand and Supply

Law of Demand and Elasticity of Demand

Theory of Consumer Behaviour

Supply

Chapter 3: Theory of Production and Cost

Theory of Production

Theory of Cost

Chapter 4: Price Determination in Different Markets

Meaning and Types of Markets

Determination of Prices

Price Output Determination under Different Market Forms

Chapter 5: Business Cycles

-

Chapter 6: Determination of National Income

National Income Accounting

The Keynesian Theory of Determination of National Income

Chapter 7: Public Finance

Fiscal Functions: An Overview, Centre and State Finance

Market Failure/ Government intervention to correct Market Failure

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

Fiscal Policy

Chapter 8: Money Market

The Concept of Money Demand: Important Theories

The Concept of Money Supply

Monetary Policy

Chapter 9: International Trade

Theories of International Trade

The Instruments of Trade Policy

Trade Negotiations

Exchange Rate and Its Economic Effects

International Capital Movements

Chapter 10: Indian Economy

-

 

CA Foundation Syllabus - January 2025

The CA Foundation course for January 2025 exam is divided into four papers. Students have to pass all four papers to qualify for the next level of the course. Given below are the topics covered in each of the four papers of the CA Foundation syllabus. Candidates have to master these topics through their course period to crack the exam. Minimum marks required to pass the exam is 40 percent in all papers and 50 percent in aggregate.

  • CA Foundation Paper 1 and 2 are subjective type
  • CA Foundation Paper 3 and 4 are objective type

CA Foundation Paper 1: Principles and Practice of Accounting

The CA Foundation paper 1 has 10 chapters divided in two modules. Given below are the chapter names of CA Foundation Paper 1:

CA Foundation Module-1

CA Foundation Module-2

Chapter 1: Theoretical Framework

Chapter 7: Preparation of Final Accounts of Sole Proprietors

Chapter 2: Accounting Process

Chapter 8: Partnership Accounts

Chapter 3: Bank Reconciliation Statement

Chapter 9: Financial Statements of Not-for-Profit Organizations

Chapter 4: Inventories

Chapter 10: Company Accounts

Chapter 5: Concept and Accounting of Depreciation

Chapter 6: Accounting for Special Transactions

CA Foundation Paper-2: Business Laws and Business Correspondence and Reporting

The CA Foundation paper has 2 sections. Section 1 has 5 paper and section 2 has 13 papers. Check the chapter names below. These chapters have to be covered in a given time limit to be able to appear for the CA Foundation exam.

Paper 1 Sec A: Business Laws

Paper 2 Sec B: Business Correspondence and Reporting

Chapter 1: The Indian Contract Act, 1872

Chapter 1: Communication

Chapter 2: The Sale of Goods Act, 1930

Chapter 2: Sentence Types and Direct-Indirect, Active-Passive Speech

Chapter 3: The Indian Partnership Act, 1932

Chapter 3: Vocabulary

Chapter 4: The Limited Liability Partnership Act, 2008

Chapter 4: Comprehension Passages

Chapter 5: The Companies Act, 2013

Chapter 5: Note Making

Chapter 6: Introduction to Basics of Writing

Chapter 7: Precis Writing

Chapter 8: Article Writing

Chapter 9: Report Writing

Chapter 10: Writing Formal Letters and Official Communication

Chapter 11: Writing Formal Mails

Chapter 12: Resume Writing

Chapter 13: Meetings

CA Foundation Paper 3: Business Mathematics, Logical Reasoning and Statistics

The CA Foundation paper 3 has three parts. Part 1 has 8 chapters, part 2 has 5 chapters and part 3 has 6 chapters. Given below are chapter names for CA Foundation Paper 3:

Part A: Business Mathematics

Part B: Logical Reasoning

Part-C: Statistics

Chapter 1: Ratio and Proportion, Indices, Logarithms

Chapter 9: Number Series, Coding and Decoding and Odd Man Out

Chapter 14: Statistical Description of Data

Chapter 2: Equations and Matrices

Chapter 10: Direction Tests

Chapter 15: Measures of Central Tendency and Dispersion

Chapter 3: Linear Inequalities

Chapter 11: Seating Arrangements

Chapter 16 : Probability

Chapter 4: Time Value of Money

Chapter 12: Blood Relations

Chapter 17: Theoretical Distributions

Chapter 5: Basic Concepts of Permutations and Combinations

Chapter 13: Syllogism

Chapter 18: Correlation And Regression

Chapter 6: Sequence and Series - Arithmetic and Geometric Progressions

Chapter 19: Index Number and Time Series

Chapter 7: Sets, Functions and Relations

Chapter 8: Basic Concepts of Differential and Integral Calculus

CA Foundation Paper-4: Business Economics and Business and Commercial Knowledge

The CA Foundation paper 4 has two parts. Part 1 has 5 chapters and Part 2 has 6 chapters. Give below are the chapter names of CA Foundation paper 4.

Part I: Business Economics

Part 2: Business and Commercial Knowledge

Chapter 1: Nature & Scope of Business Economics

Chapter 1: Business and Commercial Knowledge – An Introduction

Chapter 2: Theory of Demand and Supply

Chapter 2: Business Environment

Chapter 3: Theory of Production and Cost

Chapter 3: Business Organizations

Chapter 4: Meaning and Types of Markets

Chapter 4: Government Policies for Business Growth

Chapter 5: Business Cycles

Chapter 5: Organizations Facilitating Business

Chapter 6: Common Business Terminologies

Best Books for CA Foundation Course

The ICAI provides study material and books for CA Foundation course coverage. Candidates can refer to other recommended books too for secondary reference. Here is the list of recommended books for CA Foundation course. Students should refer to the following books for CA Foundation exam preparation. 

  • CA Foundation Books for Paper 1- Principles and practice of Accounting by PC Tulsian and Bharat Tulsian.
  • CA Foundation Books for Paper 2- Business laws and business correspondence and reporting by PC Tulsian, Tushar Tulsian and Bharat Tulsian
  • CA Foundation Books for Paper 3- Business mathematics, statistics and logical reasoning by Kailash Thakur
  • CA Foundation Books for Paper 4- Business Economics and Business and commercial knowledge by Bharat Tulsian. P.C Tulsian
  • CA Foundation scanner cum compiler by Dr S.K Agarwal, CA Manmeet Kaur
  • Fundamentals of Accounting  by Grewal's Accountancy
  • Fundamentals of Accounting PC Tulsian and Bharat Tulsian
  • Mercantile Law by MC Kucchal, Vivek Kucchal
  • Mercantile law study Material by ICAI
  • General Economics by PM Salwan, Pranjal B Deshpande
  • General Economics by SK Agrawal
  • General Economics by ICAI
  • Quantitative Aptitude by Dr T Padma and KCP Rao

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FAQs on ICAI CA Foundation Syllabus

Check here Frequently Asked Questions (FAQs) related to ICAI CA Foundation Exam Syllabus:

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