CA Foundation Syllabus 2025 (New Scheme): Download ICAI Syllabus & Subjects PDF
ICAI CA Foundation Exam 2025 ( CA Foundation )
Registration - 3 Nov '25 - 16 Nov '25
ICAI CA Foundation syllabus is prescribed by the Institute of Chartered Accountants of India (ICAI). The syllabus for CA 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, CA Foundation syllabus is easiest and the CA Final syllabus is the toughest.
Typically, it takes 3-4 months to cover the CA exam syllabus for Foundation. For non-Commerce students it might take a couple of more months as they would be unfamiliar with some of the topics like Accounting and Business Laws. 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:
- ICAI CA Foundation Syllabus and Course Highlights
- CA Foundation Syllabus - New Scheme
- CA Foundation Syllabus - Previous
- Best Books for CA Foundation Course
- Quick Tips for CA Foundation Exam Preparation
- FAQs on ICAI CA Foundation Syllabus
ICAI CA Foundation Syllabus and Course Highlights
CA Foundation syllabus has been prepared keeping in mind that it is the beginner's level of the exhaustive Chartered Accountancy course. While studying the CA Foundation subjects, 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 May, 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.
- As per the CA Foundation exam pattern, every question carries 1 mark. There is negative marking of 0.25 in subjective type questions.
- Students must attend live virrual classes and mock tests conducted by the ICAI to learn and prepare better with proper guidance.
| ICAI CA Foundation Exam |
Details |
|---|---|
| Exam Name |
Chartered Accountancy (CA) Foundation 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 CA Foundation subjects. Check the below given CA Foundation syllabus PDF for the changes in and prepare accordingly.
Commonly asked questions
CA Foundation Syllabus - New Scheme
Listed below are the paper-wise chapters and units included in the Chartered Accountant exam syllabus for CA Foundation syllabus (new scheme and training):
CA Foundation Paper 1 Accounting
Check below the description of CA Foundation syllabus (new scheme) paper 1:
| CA Foundation Subjects - 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
Check below the description of CA Foundation syllabus of Chartered Accountant (New Scheme) Paper 2:
| CA Foundation Subjects Paper 2 - Chapters |
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 |
- |
CA Foundation Paper 3 Quantitative Aptitude subjects
Check below the description of CA Foundation Maths syllabus (New Scheme) paper 3.
| CA Foundation Subjects 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 |
CA Foundation Paper 4 Business Economics subjects
Check below the description of CA Foundation syllabus (new scheme) paper 4:
| CA Foundation Subjects 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 |
- |
Commonly asked questions
CA Foundation Syllabus - Previous
Candidates have to master CA Foundation topics during 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 Syllabus: Exam Type
- CA Foundation Paper 1 and 2 are subjective type
- CA Foundation Paper 3 and 4 are objective type
The CA Foundation syllabus for January 2025 exam was divided into four papers. Given below are the subjects that were covered in each of the four papers of the CA Foundation syllabus.
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 syllabus 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 |
Commonly asked questions
Best Books for CA Foundation Course
Chartered Accountant study material is provided by the ICAI for all course levels. The ICAI books and study material includes comprehensive sample test papers, mock tests, etc. Candidates can refer to other recommended CA Foundation books too for secondary reference. Here is the list of recommended books for CA Foundation course. Students should refer to the following books along with the ICAI study material for CA Foundation:
- 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
To prepare for CA Foundation exams, students should also practice mock test series by ICAI. The mock tesr series can be accesss online as well as offline.
Benefits of ICAI Study Material: Foundation
Chartered Accountancy course is a high difficulty level course and requires dedicated preparation. Therefore it is important to refer to books that are useful and cover the CA Foundation syllabus comprehensively. ICAI provides exclusive study material for CA Foundation to the students online. Here's why you should study from ICAI study material for Foundation.
- Since the CA Foundation syllabus is prepared by the ICAI, it takes utmost care in providing guidance for each and every topic included. The study material provided by ICAI covers CA Foundation subjects in detail with explanation, examples and practice questions.
- The ICAI study material is designed in a structured manner guiding the students to adopt a systematic approach to cover the syllabus for CA Foundation.
- ICAI study material and CA Foundation books are prepared by experienced CAs and Chartered Accountancy teachers ensuring accuracy and relevance.
- ICAI study material is closely aligned with the exam pattern and syllabus, and gets updated regularly with the change in CA Foundation syllabus.
- ICAI study material is needed to develop the base on which students can further prepare with secondary study material.
- ICAI E-books, sample papers, mock tests, previous years'papers help students in applying theory to practice which is crucial for cracking the exam and for practicing Chartered Accountancy profession.
Read More:
Commonly asked questions
Quick Tips for CA Foundation Exam Preparation
CA Foundation exam preparation requires long hours of dedicated study and monthly plans alongwith expert guidance. Here are some quick tips that form the basis of exam preparation plan.
- Understand the CA Foundation Syllabus.
- Make a list of tough and easy topics.
- Start exam preparation with tough topics.
- Have a daily, weekly and monthly study plan.
- Practice sample question papers and mock tests regularly
- Refer to ICAI study material and attend online problem solving sessions
- Seek guidance from mentors and experts. Join study online channels and groups.
- Stay updated with the latest changes in the industry relevant to CA Foundation exam.
Commonly asked questions
FAQs on ICAI CA Foundation Syllabus
Check here Frequently Asked Questions (FAQs) related to ICAI CA Foundation Exam Syllabus:
Commonly asked questions
CA Foundation Exam
Student Forum
Anything you would want to ask experts?Answered a month ago
No, candidates do not need to create fresh login for every attempt of CA Foundation exam. Students can register for the CA Foundation exam with the login created for the first time. The same login ID remains valid for the entire course. Students must note that to apply for the exam, they have to cre
A
Contributor-Level 6
Answered a month ago
CA Foundation form correction window opens the next day of application form submission deadline. The form correction remains open for 2 days during which candidates can login to SSP portal and edit course group, test city and medium of exam. No other field of the CA Foundation application form is ed
E
Contributor-Level 6
Answered 2 months ago
It is advised to preserve the CA Foundation admit card even after the exam. The admit card may be required for reference or for any query in the future. Candidates should preserve all the documents of CA exams until their course is completed.
M
Contributor-Level 6
Answered 2 months ago
The link to download CA Foundation admit card will be available till the exam date only. After the last exam of the particular session, the hall ticket download link will be deactivated. Thus, students must save their CA Foundation admit card as a soft copy as well as a hard copy.
P
Contributor-Level 6
Answered 2 months ago
Given below is the process of CA Foundation route entry for pursuing a CA degree from ICAI:
- Step 1: Register Yourself for the CA Foundation Exam and pass it
- Step 2: Register Yourself for the CA Intermediate Exam 2025
- Step 3: Once you pass the CA Intermediate Exam, enrol for the Articleship And Final Ex
P
Contributor-Level 7
Explore more Accounting & Commerce exams with upcoming dates
ICSI CS Professional Enrollment Dec 2025 (Without Late Fee) 26 Aug '25 - 10 Oct '25 Last Date for CMA Dec 2025 Exam Form Submission (Inter/Final) 11 Oct '25 Last Date for CMA Inter Dec 2025 Exam Form Submission 11 Oct '25 CFA 2026 Early Registration Last Date (Level 1&2 May) 14 Oct '25 REVA PET 2025 payment of fee and enrollment 30 Sep '25 - 23 Oct '25
Do I need to create fresh login for every attempt of CA Foundation exam?