CA Foundation Exam Syllabus and Structure 2025: A Comprehensive Guide

The CA Foundation exam, governed by the icai ca foundation, is the essential first step for anyone aspiring to become a Chartered Accountant in India. The 2025 syllabus has been carefully designed to balance theoretical knowledge and practical application, ensuring candidates develop a strong foundation in accounting, business laws, quantitative aptitude, and economics.

Overview of the CA Foundation Syllabus 2025

The CA Foundation exam consists of four papers, with each paper carrying 100 marks:

• Paper 1: Principles and Practice of Accounting (Subjective) This paper covers the basics of accounting principles, journal entries, ledger posting, trial balance preparation, bank reconciliation, inventories, depreciation and amortization, bills of exchange, and the preparation of final accounts for various entities.
• Paper 2: Business Laws and Business Correspondence and Reporting (Subjective) Divided into two sections, this paper covers the Indian Contract Act, Sale of Goods Act, Partnership Act, Companies Act basics, and fundamental business correspondence and report writing skills.
• Paper 3: Quantitative Aptitude (Objective) This includes business mathematics, logical reasoning, and statistics. Topics cover ratios, indices, logarithms, equations, permutations & combinations, probability, logical reasoning, measures of central tendency, and index numbers.
• Paper 4: Business Economics and Business and Commercial Knowledge (Objective) This paper focuses on microeconomics concepts such as demand and supply, elasticity, theory of production and cost, market structures, as well as macroeconomic topics including Indian economy, economic reforms, and the role of government.

Exam Pattern and Important Details

• Papers 1 and 2 are subjective and are three hours long each.
• Papers 3 and 4 are objective (multiple-choice questions) with a duration of two hours each.
• Negative marking applies to objective papers for incorrect answers (-0.25 marks).
• Both English and Hindi mediums are available (except for section B of Paper 2).
• The exam is conducted thrice a year, offering multiple attempts for students.

How to Prepare

Candidates should carefully plan their study schedule covering all topics, preferably using updated ca foundation book material aligned to this syllabus. Enrolling in Ca Foundation Classes in pune or CA Foundation Online Classes is highly beneficial as these provide expert guidance and regular practice tests to sharpen exam skills.

Joining reputed ca foundation coaching and ca foundation classes ensures structured preparation and doubt clearing, paving the way for a successful exam attempt.