CA Foundation Syllabus Structure for 2025

The CA Foundation course for 2025, designed by the Institute of Chartered Accountants of India (ICAI), is structured to build a strong foundational knowledge base across essential commerce subjects. The syllabus emphasizes practical skills, critical thinking, and problem-solving, helping aspirants prepare for real-world accounting and business challenges.

Studying with the right ca foundation book aligned to this syllabus is crucial for exam success.

Overview of CA Foundation 2025 Papers

The exam consists of four papers, each of 100 marks:

Detailed Syllabus Breakdown

Paper 1: Principles and Practice of Accounting

• Theoretical framework: accounting principles, concepts, conventions

• Accounting processes: journal entries, ledger posting, trial balance, cash book, bank reconciliation

• Inventories, depreciation, bills of exchange

• Final accounts of sole proprietors

• Accounts of non-profit organizations, partnerships, and companies

Paper 2: Business Laws and Business Correspondence & Reporting

• Indian Contract Act, Sale of Goods Act, Partnership Act, Companies Act

• Negotiable Instruments Act basics

• Business ethics, corporate social responsibility (CSR)

• Business correspondence skills: vocabulary, comprehension, and correspondence writing

Paper 3: Quantitative Aptitude

• Business Mathematics: ratios, indices, equations, time value of money, permutations, and combinations

• Logical Reasoning: series, coding-decoding, puzzles

• Statistics: measures of central tendency, dispersion, probability, correlation, regression

Paper 4: Business Economics and Business & Commercial Knowledge

• Microeconomics: demand and supply, elasticity, theory of production and cost, market structures

• Business cycles, economic reforms, overview of Indian economy

• Role of government, money markets, public finance

Exam Pattern and Marking Scheme