CA Foundation - Complete Breakdown of Syllabus for 2025

By IIC Lakshya

19 Jul 2025

CA Foundation - Complete Breakdown of Syllabus for 2025

The CA Foundation course is the first step in becoming a Chartered Accountant in India. The Institute of Chartered Accountants of India (ICAI) runs this test. It starts a hard but rewarding journey for students right after Class 12th. The ICAI program has been updated recently, and the CA course syllabus has been improved to give students more relevant, useful, and basic information in business, finance, and law. The first and most crucial thing for anyone who wants to become a Chartered Accountant is to understand the new CA Foundation syllabus.

Overview of CA Foundation Course Structure

The CA Foundation exam has four main papers that examine a student's basic knowledge of accounting concepts, business legislation, quantitative reasoning, and economic theory. The syllabus strikes a good mix between making ideas clear and putting them into practice. The test is given twice a year, in June and December. To pass, students must get at least 40% on each paper and 50% overall.

Paper-Wise Breakdown of the CA Foundation Syllabus

Paper 1: Accounting (100 Points)

This topic teaches pupils the basic ideas and rules of accounting. It focuses on making financial statements, diary entries, and understanding how businesses work.

Main Points:

Theoretical Framework and the Accounting Process
Statement of Bank Reconciliation
Stock and Depreciation
Exchange Bills
Final Accounts for Sole Proprietors
Fixing Mistakes
Accounting for Nonprofit Organizations
Basic Partnership Accounts

This essay is subjective and tests your understanding of concepts in depth.

Paper 2: Business Laws (100 Marks)

This paper teaches students about the laws that govern businesses in India. It addresses laws that affect contracts and people's rights in the business world.

Main Points:

This paper is quite descriptive and needs a good understanding of the law and how it works.

Paper 3: Quantitative Aptitude (Business Math, Logical Reasoning, and Statistics) (100 Marks)

This paper helps students get better at analyzing things and using math to make decisions in the actual world of business. It has three parts.

Part A: Business Math

Ratios, Proportions, and Indices
Linear and quadratic equations
The value of time and money
Combinations and Permutations
Functions, Relations, and Sets

Part B: Logical Reasoning

Number and Letter Series
Tests of Direction
Arrangements for seating
Coding and Decoding
Family Ties

Part C: Statistics

Measures of Central Tendency and Dispersion
Chance
Regression and Correlation
Numbers and Time Series

This paper is objective and has multiple-choice questions (MCQs). There is no negative marking, according to the most recent changes.

Paper 4: Business Economics (100 Marks)

This topic teaches the basic ideas of microeconomics and macroeconomics and how they apply to running a business.

Main Topics:

Beginning Microeconomics
The Demand and Supply Theory
Theory of Production and Cost
Monopoly, Monopolistic Competition, and Perfect Competition are all types of market structures.
Cycles in Business
National income and public finance

This paper helps students comprehend how economic choices affect the business world, prices, and government policy.

Exam Tips to Prepare for CA Foundation

Don't forget about the section on statistics and logical reasoning. A lot of students think that Paper 3 is solely about arithmetic, however LR and statistics are also quite important. To pass and get a high score, you need to prepare equally for all three parts.

Use only ICAI materials: It covers everything and is focused on tests.
Set aside time each week to review.
Try out ICAI's sample test papers and RTPs as practice tests.
Understand before you memorize: clarity of concept > memorization.
Useful for a fast review before the test.

Role of a Strong CA Foundation

The CA Foundation syllabus is meant to give you a firm foundation in business, law, and money. It sets the stage for the difficulties that lie ahead in CA Intermediate and CA Final. It's possible to pass the CA Foundation exam on the first try if you grasp each subject well and have a dedicated study plan. Start early, study intelligently, and this is where your success as a Chartered Accountant will begin.

Did you know?

Under the new ICAI plan, the CA Foundation exam changed a lot in 2023. It cut down on multiple-choice questions and changed most of the papers to subjective style to encourage deeper understanding instead of rote learning.

Frequently Asked Questions (FAQs)

Is it hard for a Class 12 student to pass CA Foundation?

It takes a lot of work to get ready, but with the right planning and coaching, students who have studied business find it easy to handle.

Do I need to get coaching for the CA Foundation?

You don't have to have coaching, although it can help in courses like math and law if your basics are weak. Many people are clear about self-study using ICAI books.

Does the syllabus vary every year?

ICAI lets you know well in advance if there are any small changes. Students should always look at the most recent study guides and RTPs (Revision Test Papers) from ICAI.