CA Foundation Syllabus 2025 Out, Download New Scheme Syllabus PDF and Subjects Wise Topics

The CA Foundation Syllabus 2025 Out as per new scheme syllabus has been released by ICAI. Candidates can check detailed paper wise CA Foundation Exam Syllabus January 2025 here.

ICAI CA Foundation Syllabus 2025 Check New Syllabus Out

The ICAI has published the CA Foundation Syllabus 2025 New one, relevant for the January 2025 examinations. The syllabus details the goals of the subjects, units, and topics you will cover, the exam format, and the distribution of marks. Students can obtain the CA Foundation syllabus pdf for each subject from the ICAI website or this page. They ought to adhere to the ICAI CA Foundation study resources. Additionally, they need to select books with a current syllabus exclusively. This article provides the ICAI CA Foundation syllabus 2025 for January 2025, including a link to download the PDF, details on marks distribution, and the exam format.

ICAI will enforce the CA New Scheme, which brings several modifications to the CA Foundation course. These modifications are suggested to align the upcoming CAs with international standards. We’ve also noted the modifications to the CA Foundation syllabus for the 2025 examinations on this page.

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CA Foundation Syllabus 2025 Exam Pattern And Weightage

Sr. No	Paper Name	Marks	Type of Questions
Paper 1	Accounting	100 Marks	Objective
Paper 2	Business Laws	100 Marks	Objective
Paper 3	Quantitative Aptitude: Part A: Business Mathematics Part B: Logical Reasoning Part C: Statistics	100 Marks Part A: 40 Marks Part B: 20 Marks Part C: 40 Marks	Objective
Paper 4	Business Economics	100 Marks	Objective

CA Foundation Exam 2025 Eligibilty Criteria

Prior to commencing the registration process for the CA Foundation January 2025 exam, it’s crucial to confirm that you fulfill the eligibility requirements. The requirements for eligibility to take the CA Foundation exam are as follows:

• Educational credentials: You may enroll for the CA Foundation January 2025 exam immediately upon completing the 10th grade. Nonetheless, to be eligible for the CA Foundation January 2025 exam, one must successfully finish the 10+2 examination.
• Age restriction: CA Foundation registration for January 2025 has no defined minimum or maximum age requirements. Thus, it can be stated that there is no age restriction for CA Foundation eligibility.
• Registration with ICAI: ICAI requires that candidates enroll for CA Foundation at least 4 months prior to taking the exams. To be eligible for the CA Foundation January 2025 exam, you need to register with the Institute of Chartered Accountants of India (ICAI) by the CA Foundation registration 2025 final date.

CA Foundation Syllabus 2025 Subject Wise

Aspirants can check CA Foundation Paper Wise Syllabus Scheme details below:

CA Foundation Syllabus for Paper 1: Accounting

CA Foundation Syllabus 2025: Accounting
Topics	Sub-Topics
Theoretical Framework	⬩ Meaning and Scope of accounting ⬩ Accounting Concepts, Principles, and Conventions Accounting terminology – Glossary ⬩ Capital and revenue expenditure, Capital and revenue receipts, Contingent assets, and contingent liabilities ⬩ Accounting Policies ⬩ Accounting as a Measurement Discipline – Valuation Principles, Accounting EstimatesAccounting Standards – Concepts and ObjectivesIndian Accounting Standards – Concepts and Objectives
Accounting Process	⬩ Books of Accounts ⬩ Preparation of Trial Balance ⬩ Rectification of Errors
Bank Reconciliation Statement	Introduction, reasons, preparation of bank reconciliation statement
Inventories	Cost of inventory, Net realizable value, Basis, and technique of inventory valuation and record keeping
Concept and Accounting of Depreciation	Concepts, Methods of computation and accounting treatment of depreciation, Change in depreciation methods
Accounting for Special Transactions	⬩ Bills of exchange and promissory notes- Meaning of Bills of Exchange and Promissory Notes and their Accounting Treatment; Accommodation bills. ⬩ Sale of goods on approval or return basis- Meaning of goods sent on approval or return basis and accounting treatment. ⬩ Consignments- Meaning and Features of consignment business, Difference between sale and consignment, Accounting treatments for consignment transactions and events in the books of consignor and consignee. ⬩ Average due Date- Meaning, Calculating of average due date in various situations. ⬩ Account Current- Meaning of Account Current, Methods of preparing Account Current
Final Accounts of Sole Proprietors	Elements of financial statements, Closing Adjustment Entries, Trading Account, Profit and Loss Account, and Balance Sheet of Manufacturing and Non-manufacturing entities
Partnership Accounts	⬩ Final Accounts of Partnership Firms ⬩ Admission, Retirement, and Death of a Partner including Treatment of Goodwill ⬩ Introduction to LLPs and Distinction of LLPs from Partnership
Financial Statements of Not-for-Profit Organizations	Significance of Receipt and Payment Account, Income and Expenditure Account and Balance Sheet, Difference between Profit and Loss Account and Income and Expenditure Account. Preparation of Receipt and Payment Account, Income and Expenditure Account and Balance Sheet
Introduction to Company Accounts	⬩ Definition of shares and debentures ⬩ Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares ⬩ Statement of Profit and Loss and Balance Sheet as per Schedule III to the Companies Act, 2013.

CA Foundation Syllabus for Paper 2 New Syllabus: Business Law

Topics	Sub Topics
Indian Regulatory Framework	Major Regulatory Bodies such as the Ministry of Finance, Ministry of Corporate Affairs, SEBI, RBI, IBBI, Ministry of Law and Justice, etc.
The Indian Contract Act, 1872	General Nature Of Contract, Consideration, Other essential elements of a valid contract, Performance Contract, Breach Of Contract, Contingent and Quasi Contract, Contract of Indemnity and Guarantee, Contract of Bailment and Pledge, Contract of Agency
The Sale of Goods Act, 1930	Formation of the contract of sale, Conditions and Warranties, Transfer of ownership and Delivery of goods, Unpaid seller and his rights.
The Indian Partnership Act, 1932	General Nature of Partnership, Rights and Duties of partners, Reconstitution of firms, Registration and Dissolution of a firm
The Limited Liability Partnership Act, 2008	Introduction-covering nature and scope, Essential features, Characteristics of LLP, Incorporation and Differences with other forms of organisations
The Companies Act, 2013	Essential features of company, Corporate veil theory, Classes of companies,Types of share capital, Incorporation of company, Memorandum of Association, Articles of Association, Doctrine of Indoor Management
The Negotiable Instruments Act, 1881	Meaning of Negotiable Instruments, Characteristics, Classification of Instruments, Different provisions relating to Negotiation, Presentment of Instruments, Rules of Compensation

CA Foundation Syllabus for Paper 3: Quantitative Aptitude

Topics	Sub Topics
Part A: Business Mathematics
Ratio and proportion, Indices and Logarithms	Ratio and proportion and Time and work-related problems, Laws of Indices, Exponents and Logarithms and AntiLogarithms
Equations	Linear Equations Upto Three Variables, Quadratic and Cubic equations in one variable. Applications in Business Related Problems.
Linear Inequalities	Linear Inequalities in one and two variables and the solution space
Mathematics of Finance	⬩ Simple Interest ⬩ Compound Interest ⬩ Nominal and Effective Rate of Interest ⬩ Present Value ⬩ Net Present Value ⬩ Future Value ⬩ Perpetuity ⬩ Annuities ⬩ SinkingFunds ⬩ Calculating EMI ⬩ Calculations of Returns:Nominal and Effective rate of Return ⬩ Compound Annual Growth Rate(CAGR)
Permutations and Combinations	Basic concepts of Permutations and combinations: Introduction, the factorial, permutations, results, circular permutations, permutations with restrictions, Combinations With standard results
Sequence and Series	Introduction Sequences, Series, Arithmetic and Geometric progression, Relationship between AM and GM and Sum of n terms of special series and Business Applications
Sets, Relations, and Functions. Basics of Limits and Continuity Functions
Basic applications of Differential and Integral calculus in Business and Economics (Excluding the trigonometric applications)
Part B: Logical Reasoning	Number series coding and Decoding and the odd man out, Direction Tests, Seating Arrangements, Blood Relations
Part C: Statistics
Statistical Representation of Data	Diagrammatic representation of data, Frequency Distribution, Graphical representation of Frequency Distribution–Histogram, Frequency Polygon, Ogive, Pie-chart
Sampling	Basic principles of sampling theory, comparison between sample survey and complete enumeration, some important terms associated with sampling type of sampling, sampling and non-sampling errors.
Measures of Central Tendency and Dispersion	Mean Median, Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Coefficient of Variation, Coefficient of Quartile Deviation
Probability	Independent and dependent events; are mutually exclusive events. Total and Compound Probability and Bayes Theorem
Theoretical Distributions	Random variables, Discrete and Continuous Random variables, Expectation of a discrete random variable, Theoretical Distributions: Binomial Distribution, Poisson distribution–basic application and Normal Distribution–basic applications
Correlation and Regression	Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank Correlation, Regression lines, Regression equations, Regression coefficients
Index Numbers	Uses of Index Numbers, Problems involved in construction Index Numbers, Methods of construction of Index Numbers.BSE SENSEX NSE

CA Foundation Syllabus for Paper 4: Business Economics

Topics	Sub Topics
Introduction to Business Economics	Meaning and scope of Business Economics, Basic Problems of an Economy and the Role of Price Mechanism
Theory of Demand and Supply	⬩ Meaning and Determinants of Demand, Law of Demand and Elasticity of Demand – Price, Income and Cross Elasticity. ⬩ Theory of Consumer’s Behaviour –Indifference Curve approach. ⬩ Meaning and Determinants of Supply, Law of Supply and Elasticity of Supply, Market Equilibrium and Social Efficiency
Theory of Production and Cost	⬩ Meaning and Factors of Production, Short Run and Long Run. ⬩ Law of Production–The Law of Variable Proportions and Laws of Returns to Scale, Producer’s Equilibrium. ⬩ Concepts of Costs – Short-run and long-run costs, Average and Marginal Costs, Total, Fixed and variable Costs
Price Determination in Different Markets	⬩ Market Structures: Perfect Competition, Monopoly and Monopolistic Competition.Using Game Theory to Study Oligopoly. ⬩ Price Determination in these Markets. ⬩ Price- Output Determination under different Market Forms
Determination of National Income	⬩ Macro Economic Aggregates and Measurement of National Income ⬩ Determination of National Income: Keynes’ Two Sector Basic Model, Three Sectors and Four Sectors Models
Business Cycles	Meaning, Phases, Features, Causes behind these Cycles
Public Finance	⬩ Fiscal functions: An Overview, Centre and StateFinance. ⬩ Market Failure/ Government Intervention To Correct Market Failure. ⬩ Process of budget making: Sources of Revenue, Expenditure Management, and Management of Public Debt. ⬩ FiscalPolicy
Money Market	⬩ Concept of Money Demand ⬩ Important Theories of Demand for Money ⬩ Concept of Money Supply, Cryptocurrency Another New Terminology ⬩ Monetary Policy
International Trade	⬩ Theories of International Trade including theories of intra-industry trade Krugman. ⬩ Trade Policy – The Instruments of Trade Policy. ⬩Trade negotiations. ⬩ ExchangeRatesanditseconomiceffects. ⬩ International Capital Movements: Foreign DirectInvestment
Indian Economy	⬩ Before 1950- Chanakya and Nand Vansh ⬩ OECDPaper (1950-1991) ⬩ Basic knowledge 1991 Onwards

How To Download ICAI CA Foundation Syllabus 2025 PDF?

• Visit the official site of the Institute of Chartered Accountants of India (ICAI) at www.icai.org.
• Search for the syllabus tab on the main page and click on it.
• In the Students section, locate the Foundation course and choose the most recent syllabus for 2025 .
• Click the link to obtain the CA Foundation New Syllabus 2025  PDF.
• Store the PDF file on your device for convenient access and reference while you study.

Download CA Foundation Syllabus 2025 PDF

Get the CA Foundation Syllabus 2025 PDF for New Syllabus And topic wise details here:

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