CA Foundation Accounts Paper 2025: Syllabus,Pattern & Study Material
The Institute of Chartered Accountants of India (ICAI) Has announced to hold the CA exam thrice a year for all the levels, CA foundation, CA inter and CA final. CA Foundation is the starting point and can be attempted soon after Class 12. Once you clear CA Foundation, you can move to the Intermediate level, and graduates can aim for the prestigious CA Final qualification from there. CA Final is a postgraduate-level qualification and holds the stamp of approval of the University Grant Commission (UGC).
CA Exam 2025 Overview
The table below gives an overview of the CA Exam 2025.
| CA Exam 2025 Overview | |
| Course name | Chartered Accountancy commonly regarded as the CA course |
| 3 level examination | Level 1 – CA Foundation Level 2 – CA Intermediate Level 3 – CA Final |
| Exam type | National level exams |
| Language of exam | English and Hindi |
| Frequency of exams as of 2025 | Thrice a Year |
| Registration window for sitting in exam | Open throughout the year |
FREE CA FOUNDATION BATCH ONLINE
CA Eligibility Criteria 2025
The ICAI (Institute of Chartered Accountants of India) has various criteria for all the levels of examinations. CA Foundation is the first step, CA Inter is the second, and CA Final is the third and final step. Let’s now see the eligibility criteria of each level of the CA program.
CA Foundation Eligibility Criteria 2025
To be eligible to appear in the CA Foundation exam, you should have passed Class 12 or equivalent qualification with at least 50% marks from a recognized school or institution. Even if you are still studying in Class 12, you can attempt your luck for the CA Foundation exam. Also, ICAI provides exemptions to candidates holding a specific qualification like a bachelor’s or postgraduate degree. If you have one of these qualifications, you will be qualified for direct entry to the CA Intermediate course.
CA Foundation Syllabus 2025 as per institute notifications
Syllabus for the CA Foundation exam is stated paper wise below:
| CA Foundation Syllabus 2025 | |
| Papers | Details |
| Paper-1: | Principles and Practice of Accounting |
| Paper-2: | Business Laws and Business Correspondence and Reportin3 |
| Paper-3: | Business Mathematics, Logical Reasoning and Statistics |
| Paper-4: | Business Economics and Business and Commercial Knowledge |
CA Foundation Paper 1 Accounting Syllabus 2025:
| Module 1 | Subtopics |
| 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 | Sub topics |
| 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 Accounts Exam Pattern 2025
Here’s a quick overview of the CA Foundation Accounts Exam Pattern 2025 and the Marking scheme for 2025. Also, we’ve mentioned below the CA Foundation Exam Pattern according to the new updated syllabus:
• The CA Foundation Exam comprises four subjects, each with 100 marks, summing up to 400 marks.
•Two subjects have an objective pattern, but the others follow a subjective pattern.
•The first two papers are subjective, but the third and fourth papers are objective.
•In case students give a wrong answer to an objective question, they get a 0.25-point decrease in their total score.
•CA Foundation Exams are held thrice a year, in January, May and September
•Students can appear for the exams in English or Hindi.
•Candidates are required to achieve a minimum of 40% in every topic and at least 50% in total in all subjects.
•Every paper has sections, and each section carries a determined percentage of the overall marks.
•Refer to sample question papers and previous five-year tests on this page to prepare for the CA Foundation 2025 exams.
Preparation strategy:
Create a Study Plan as per your convenience, below is the one which we have created based on our experience
Daily Study Routine: Devote at least 5–6 hours of time each day in preparation, dedicating time for the four subjects.
Weekly Targets: Finish one or two topics for each subject weekly.
Revision Period: Use weekends to revise previously covered matter.
Mock Tests: Reserve time for weekly mock tests to acclimatize oneself to exam situations.
Ending thoughts:
CA Foundation Accounts Paper 2025 is one of the key milestones in achieving your dream of being a Chartered Accountant. With the revised thrice-a-year exam schedule, students have more freedom and opportunities to pass. Passing the exam needs a proper grasp of the syllabus, planned preparation, and thorough revision. Remaining disciplined with a well-planned study schedule, regular practice of mock tests, and emphasis on conceptual understanding—particularly in fundamental subjects such as Accounting Principles, Final Accounts, and Partnership—can definitely improve your performance. Start early, remain persistent, and utilize the rich study material available to lay a strong ground for your CA professional life.
