ICAI CA Foundation Chapter-Wise Weightage Sept 2025—Latest Update

Check ICAI CA Foundation Chapter-Wise Weightage Sept 2025 for all papers. Boost your prep with smart study planning using topic-wise marks distribution.

Table of Content

Highlights of the CA Exam
CA Foundation Chapter-Wise weightage
Paper 1: Principles and Practice of Accounting (Objective 100 Marks)
Paper 2: Business Laws and Business Correspondence and Reporting (Objective 100 Marks)
Paper 3: Business Mathematics and Logical Reasoning (Objective 100 Marks)
Paper 4: Business Economics and Business and Commercial Knowledge (Objective 100 Marks)
Summary

The CA Foundation Chapter-wise Weightage Sept 2025 provides a wide breakdown of marks in subjects such as accounting, business laws, and economics. Check the CA Foundation Chapter-War Weightage here.

The CA Foundation Course serves as an initial point for the aspirations of chartered accountants through the Institute of Chartered Accountants of India (ICAI). It is designed for those who have completed secondary school (class X) and want to make a career in accounting. Candidates can register after passing class 10, and when qualifying for the 12th examinations, they can appear for the Foundation Examination.

In addition, ICAI allows provisional registration for students passing through 10th standard. Therefore, we will delay the CA Foundation Chapter-War Weightage for the 2025 exam, providing valuable insight into the structure and focus areas of the exam.

Those candidates who appear for any level of the CA exam need to be required to for chapter-wise, so we share the CA exam chapter-wise weightage for every level. Before exploring the chapter-wise weightage, first check the CA exam highlights.

Highlights of the CA Exam

Check the highlights of the ICAI CA exam in the below table.

CA Exam 2025 Overview
Name of course	Chartered Accountancy
Levels	Level 1: CA Foundation Level 2: CA Intermediate Level 3: CA Final
Conducting body of the CA Exam	ICAI (Institute of Chartered Accountants of India)
Exam type	National level exams
Language	English and Hindi
Frequency of exams	CA Foundation: Three-time a year CA Intermediate: Three-time a year CA Final: Twice a Year
Exam Duration	03 Hours
Course duration	4.5 to 05 years via the Foundation route (after the 12th) Direct entry after graduation: 03 years (Approx.)
Registration window	Open throughout the year
Degree type	UGC-approved post-graduate degree
official website of the CA exam	www.icai.org

Enroll Now for CA Foundation Courses

CA Foundation Chapter-Wise Weightage Sept 2025

Get the complete CA foundation chapter-wise weightage for exams, covering all subjects and topics. Plan your studies strategically with this detailed breakdown:

Paper 1: Principles and Practice of Accounting (Objective 100 Marks)

Get an overall understanding of fundamental accounting concepts and principles and learn to apply them in preparing accurate financial statements, solving simple accounting problems, and building a solid foundation for advanced accounting studies.

Content	Section	Weightage
Theoretical Framework (i) Meaning and scope of accounting (ii) Accounting Concepts, principles and conventions (iii) Capital and revenue expenditure, capital and revenue receipts, contingent assets and contingent liabilities (iv) Accounting policies (v) Accounting as a measurement discipline—valuation principles, accounting estimates (vi) Accounting Standards: concepts and objectives.	I	5%-10%
Accounting Process (i) Recording accounting transactions: principles of double entry bookkeeping, books of original entry—journal, subsidiary books, cash book, ledger-format, posting from journal and subsidiary books, balancing of accounts (ii) preparation of trial balance (iii) rectification of errors. 3. Bank Reconciliation Statement Introduction, reasons, and preparation of bank reconciliation statement. 4. Inventory Meaning, Basis and Technique of Inventory Valuation, Cost of Inventory, Net Realizable Value, and Record System. 5. Depreciation and Amortisation Tangible and intangible assets: meaning and difference, concepts, methods of computation and accounting treatment of depreciation and amortization, change in depreciation method. 6. Bills of exchange and Promissory notes Meaning of bills of exchange and promissory notes and their accounting treatment; accommodation bills.	II	30%-35%
7. Prepare final accounts of sole proprietors elements of financial statements, closing adjustment entries, trading accounts, profit and loss accounts, and balance sheets of manufacturing and non-manufacturing entities. 8. Financial Statements of Nonprofit Organizations Significance and preparation of receipt and payment account, income and expenditure account and balance sheet, difference between profit and loss account and income and expenditure account. 9. Accounts from Incomplete Records (excluding preparation of accounts based on ratios)	III	20%-25%
10. Partnership and LLP Accounts (i) Final accounts of partnership firms and LLP’s (ii) Admission, retirement, and death of a partner, including treatment of goodwill (iii) Dissolution of partnership firms and LLPs, including piecemeal distribution of assets	IV	15%-20%
11. Company Accounts (i) Definition of shares and debentures (ii) Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares (iii) Redemption of preference shares and debentures (excluding purchase and redemption of own debentures and sinking fund method) (iv) Accounting for bonus issue and right issue	V	15%-25%

Paper 2: Business Laws and Business Correspondence and Reporting (Objective 100 Marks)

For a clear understanding of key legal concepts, including the law of contracts and sales, and to gain insights into various business forms and their operations.

Content	Section	Weightage
1. 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.	I	0%-5%
2. The Indian Contract Act, 1872: General nature of contract, consideration, other essential elements of a valid contract, performance of contract, breach of contract, contingent and quasi-contract, contract of indemnity and guarantee, contract of bailment and pledge, contract of agency.	II	20%-30%
3. 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.	III	15%-20%
4. The Indian Partnership Act, 1932: General Nature of Partnership, Rights and Duties of Partners, Reconstitution of Firms, Registration, and Dissolution of a Firm.	IV	15%-20%
5. The Limited Liability Partnership Act, 2008: Introduction—covering nature and scope, essential features, characteristics of LLPs, incorporation, and differences with other forms of organizations.	V	5%-10%
6. The Companies Act, 2013: Essential features of the company, Corporate veil theory, Classes of companies, Types of share capital, Incorporation of company, Memorandum of Association, Articles of Association, Doctrine of Indoor Management. VI	VI	15%-20%
7. The Negotiable Instruments Act, 1881: Meaning of Negotiable Instruments, Characteristics, Classification of Instruments, Different Provisions relating to Negotiation, Presentation of Instruments, Rules of Compensation.	VII	10%-15%

Paper 3: Business Mathematics and Logical Reasoning (Objective 100 Marks)

(a) To develop an understanding of the basic mathematical and statistical tools and apply the same in business, finance, and economic situations.

(b) To develop logical reasoning skills. The whole syllabus of quantitative aptitude shall be divided into three broad areas.

Business Mathematics
Logical Reasoning
Statistics

Content	Section	Weightage
Part A: Business Mathematics (40 Marks )
1. Ratio and proportion, Indices and Logarithms: Ratio and proportion and Time and work-related problems, Laws of Indices, Exponents and Logarithms, and Anti-Logarithms. 2. Equations: Equations: linear simultaneous linear equations up to three variables; Quadratic and Cubic equations in one variable. Applications in business-related problems. 3. Linear Inequalities: Linear Inequalities: Linear Inequalities in one and two variables and the solution space I 20%-30%
4. Mathematics of Finance: Simple Interest Compound interest Nominal and Effective Rate of Interest Present Value Net Present Value Future Value Perpetuity Annuities Sinking Funds Calculating of EMI Calculations of Returns: Nominal and Effective rate of Return Compound Annual growth rate (CAGR)	II	30%-40%
5. Permutations and Combinations: Basic concepts of Permutations and combinations: Introduction, the factorial, permutations, results, circular permutations, permutations with restrictions, Combinations with standard results. 6. 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. 7. Sets, Relations, and Functions. Basics of Limits and Continuity Functions. 8. Basic applications of Differential and Integral calculus in Business and Economics (Excluding the trigonometric applications).	III	30%-50%
Part B: Logical Reasoning
9. Number series coding and Decoding and odd man out	IV	20%-30%
10. Direction Tests	IV	20%-30%
11. Seating Arrangements	IV	20%-30%
12. Blood Relations	IV	20%-30%
Part C: Statistics
13. Unit 1: Statistical Representation of Data, Diagrammatic representation of data, Frequency distribution, Graphical representation of Frequency Distribution –Histogram, Frequency Polygon, Ogive, Pie-chart. Unit:2 Sampling: Basic principles of sampling theory, comparison between sample survey and complete enumeration, some important terms associated sampling types of sampling, sampling and non-sampling errors. 14. Measures of Central tendency and Dispersion: Measures of Central Tendency and Dispersion: Mean Median, Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Coefficient of Variation, Coefficient of Quartile Deviation.	V	45%-50%
15. Probability: Independent and dependent events; mutually exclusive events. Total and Compound Probability and Bayes’ theorem. 16. 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.	VI	25%-30%
17. Correlation and Regression: Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank Correlation, Regression lines, Regression equations, Regression coefficients. VII	VII	10%-15%
18. Index Numbers: Uses of Index Numbers, Problems involved in construction of Index Numbers, Methods of construction of Index Numbers. BSE SENSEX and NSE	VIII	10%-15%

Paper 4: Business Economics and Business and Commercial Knowledge (Objective 100 Marks)

Acquire an overall understanding of key economic concepts and theories and develop the analytical skills to apply them in practical contexts, solving everyday economic problems and making informed decisions.

Content	Section	Weightage
1. Introduction to Business Economics Meaning and scope of Business Economics Basic Problems of an Economy and Role of Price Mechanism.	I	5%
2. 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.	II	10%
3. 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	III	10%
4. 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	IV	15%
5. Determination of National Income Macroeconomic Aggregates and Measurement of National Income Determination of National Income: Keynes’ Two Sector Basic Model, Three Sectors and Four Sectors Models	V	15%
6. Business Cycles Meaning Phases Features Causes behind these Cycles	VII	10%
7. Public Finance a. Fiscal functions: An Overview, Centre and State Finance b Market Failure/ Government intervention to correct market failure. c. Process of budget making: Sources of Revenue, Expenditure Management, and Management of Public Debt. d. Fiscal Policy	VII	10%
8. Money Market a. Concept of Money Demand b. Important theories of Demand for Money c. Concept of Money Supply, Cryptocurrency and other new terminology d. Monetary Policy	VIII	10%
9. International Trade a. Theories of International Trade including theories of intra-industry trade by Krugman. b. Trade Policy – The Instruments of Trade Policy c. Trade Negotiations d. Exchange Rates and its economic effects e. International Capital Movements: Foreign Direct Investment	IX	10%
10. Indian Economy (Before 1950- Chanakya and Nand Vansh, OECD Paper (1950-1991), Basic knowledge 1991 Onwards	X	10%

Summary

The ICAI CA Foundation Chapter-Wise Weightage Sept 2025 provides a detailed breakdown of Marx distribution in 2025 subjects and chapters. Understanding this weightage helps students focus on high-scoring subjects and allocate their study time effectively. Major subjects include accounting, business laws, business mathematics, and professional economics.

By prioritizing chapters with high weightage, students can make their preparation strategic, improve their scoring capacity, and increase the chances of success in the CA Foundation Examination. This strategic approach enables students to maximize their performance and achieve better results.

FAQs

Is 3 months enough to crack CA Foundation?

Yes, it is possible to crack the CA Foundation Exam in 3 months with dedicated efforts and a well-structured study plan. The course is manageable, and with frequent study, you can cover the material and get a passing score.

What is the weightage for CA Foundation January 2025?

For the CA Foundation Examination in January 2025, each paper is priced at 100 marks, which is a total of 400 marks for the entire examination. To pass, candidates are required to score at least 40% (40 digits) and 50% overall total (200 out of 400) in each paper.

How to prepare for CA Foundation 2025?

To successfully prepare for CA Foundation 2025 Exam, make a structured study plan, use official ICAI content, enroll in coaching classes (if desired), practice regularly, and stay updated with information related to exams.

Which subject is removed from CA Foundation?

Under the revised CA Foundation Syllabus, effective from May 2024, two subjects were removed: Business Correspondence and Reporting and Business and Commercial Knowledge. Additionally, specific chapters within the trade mathematics and logical logic section were also removed, including the matris (Unit II), the time chain (Unit II), and the syllagism.

Can I pass CA Foundation easily?

The CA Foundation Exam is not considered easy and requires dedicated efforts and a structured study plan. While this is an entry-level examination for the CA course, success depends on a strong understanding of courses, problem-solving skills, and the ability to apply principles.

Will CA be in demand in the future?

Yes, a Chartered Accountant (CA) is expected to be in high demand in the future. Complex global economy, an increase in regulatory probes, and an increasing CA demand for the increasing requirements of financial expertise in various industries.

How many papers to clear CA?

To become a chartered accountant (CA), a student needs to pass a total of 20 papers at three levels: Foundation, Intermediate (also known as the Integrated Professional Capacity Examination, or IPCE), and Finals.

Which level of CA is tough?

The CA final is generally considered the most challenging level of the chartered accountancy course. It is the final stage and requires a significant amount of effort and dedication to succeed due to its vast course and depth of the covered subjects.

How many CA attempts are allowed?

The CA Foundation Exam allows a maximum of six efforts. For intermediate and final levels, there are unlimited efforts. Foundation registration is valid for three years, allowing six attempts within that period.

What is the age limit for CA?

There is no age limit to carry forward the Chartered Accountancy (CA) course. As long as he has completed his 10+2 level education, a person can register for the CA Foundation course at any age.