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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.
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Q: Â How many papers are there in each level of CA course?
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.
Q: Â Is there any change in the CA Foundation syllabus?
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.
Q: Â Who prescribes CA syllabus?
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.
Q: Â Can I pursue CA after graduation?
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.
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:
|
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.Â
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 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 |
- |
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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.Â
- 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: