CA Foundation Syllabus 2025

CA Foundation Exam Pattern and Marking Scheme The CA Foundation exam consists of four papers, divided into two subjective and two objective papers. Each paper carries 100 marks, making a total of 400 marks, with a mix of MCQs and descriptive questions. To pass, candidates must secure 40% in each paper and an aggregate of 50% across all papers.

Paper No	Subject	Marking Type	Marking Type
Paper 1	Principles & Practice of Accounting	100	60 marks for theory, 40 marks for practical problems
Paper 2	Business Laws & Business Correspondence	100	60 marks for laws, 40 marks for correspondence
Paper 3	Business Mathematics, Logical Reasoning & Statistics	100	40 marks for math, 60 marks for statistics
Paper 4	Business Economics & Business & Commercial Knowledge	100	60 marks for economics, 40 marks for commercial knowledge

• Passing Criteria: Candidates must secure at least 40% marks in each paper and an aggregate of 50% across all subjects.

• Negative Marking: For objective papers (Paper 3 & 4), there is a 0.25 negative marking for incorrect answers.
  

  CA Foundation Syllabus 2025 for Accounting [module 1]

Chapters	Units
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

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

Paper-2: Business Laws

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 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 Reasoning

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

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	-

FAQ 1. What is CA Foundation?  CA Foundation is the entry-level exam for students aspiring to become Chartered Accountants (CA) in India. It is conducted by the Institute of Chartered Accountants of India (ICAI) and consists of four papers covering accounting, law, mathematics, and economics.

 2. Who is eligible for CA Foundation?  To register for CA Foundation, you must:

• Have passed Class 12 (PUC/Intermediate) from a recognized board.

• Register at least four months before the exam (i.e., by Jan 1 for the May/June attempt and by July 1 for the Nov/Dec attempt).

Passing Criteria: You need 40% in each subject and a total aggregate of 50% to pass.

 3. How many attempts are allowed for CA Foundation?  A student can attempt the CA Foundation exam multiple times, but the registration is valid for 3 years (6 attempts). After that, you must re-register.

 4. What is the difficulty level of CA Foundation?

The CA Foundation is considered moderately difficult, especially for students from a non-commerce background. Subjects like Mathematics & Law can be challenging, but with proper preparation, students can clear it in the first attempt. Conclusion: Ready to Become a CA?

Choosing the best CA coaching institute in Bangalore is about balancing quality, flexibility, and results. SuccessEdge Academy combines all three with its industry-aligned curriculum, expert faculty, and tech-powered learning tools. Also Read: How to Clear CA Foundation in First Attempt: 90-Day Strategy