CA Foundation Syllabus May 2025: Exam Pattern and Structure
Get the latest CA Foundation Syllabus May 2025 exams. Explore the revised subject-wise syllabus and exam pattern and prepare for your CA Foundation exam.
Table of Content
CA Foundation Syllabus May 2025: Organized by the Institute of Chartered Accountants of India (ICAI), the CA Foundation syllabus covers important subjects such as taxation, auditing, financial management, and business law. To advance to the CA Intermediate level, aspirants must successfully clear all four papers of the CA Foundation course, which serves as a foundational stepping stone in their chartered accounting journey.
Although the CA test is demanding at every level, the Foundation syllabus is usually considered the simplest, while the CA Final syllabus is the most challenging. The four papers in the CA Foundation course cover a variety of subjects.
CA Foundation Syllabus May 2025
The CA Foundation Syllabus 2025 is carefully crafted to establish a robust foundation in accounting and business fundamentals, comprising four pivotal papers:
- Paper-1: Principles and Practice of Accounting
- Paper-2: Business Laws and Business Correspondence
- Paper-3: Quantitative Aptitude and Business Mathematics
- Paper-4: Business Economics and Business and Commercial Knowledge
Each paper seamlessly integrates theoretical concepts with practical applications, emphasizing analytical skills, conceptual clarity, and problem-solving abilities. Following ICAI's structured syllabus, students acquire a comprehensive understanding, setting the stage for a successful CA journey.
Highlights of the CA Foundation Syllabus May 2025
The CA Foundation 2025 exam comprises four papers, each carrying 100 marks. To help candidates prepare for the CA Foundation Sept 2025 exam, we have summarized the exam pattern in the table below:
| CA Foundation Syllabus 2025 Highlights | |
| Particulars | Details |
| Examination name | CA Foundation exam |
| Exam conducting body | The Institute Of Chartered Accountants of India (ICAI) |
| Exam mode | Pen-paper-based or offline |
| Exam frequency | Thrice a year January, May/June, or September |
| Exam Level | National Level |
| Exam difficulty | Easy to moderate |
| Number of paper | 4 |
| Paper names | Paper 1: Principles and Practice of Accounting Paper 2: Business Laws and Business Correspondence and Reporting Paper 3: Business Mathematics, Logical Reasoning and Statistics Paper 4: Business Economics and Business and Commercial Knowledge |
| Exam duration | 3 hours for Paper 1 and Paper 2 2 hours for Paper 3 and Paper 4. |
| Maximum marks for each paper | 100 |
| Total marks for all 4 papers | 400 |
| Marking scheme | There will be no negative marking in Papers 1 and 2, as questions will be descriptive. However, ¼ mark will be deducted for every wrong answer in Paper 3 and Paper 4, as questions will be multiple-choice. |
| Medium of exam | English/Hindi except section B for Paper 2 |
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CA Foundation Exam Pattern for May 2025
Check the CA Foundation 2025 exam structure and marking scheme in the table below:
| CA Foundation Exam Pattern 2025 | |||
| Sl. No | Paper Name | Marks | Types 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 |
Subjective |
| Paper 4 | Business Economics | 100 Marks | Subjective |
CA Foundation Syllabus 2025 Paper-wise 2025
The CA Foundation exam syllabus for May 2025 encompasses a comprehensive range of topics, which are outlined below, corresponding to each of the four papers:
Paper 1: Accounting
This paper focuses on laying a solid foundation in accounting principles and concepts, empowering you to prepare financial statements, resolve accounting issues, and apply theoretical knowledge to practical scenarios. Here's a detailed overview of the CA Foundation syllabus (new scheme) for Paper 1.
| CA Foundation Syllabus May 2025 for Accounting | |
| Chapters | Units |
| Module 1 | |
| Chapter 1: Theoretical Framework |
|
| Chapter 2: Accounting Process |
|
| Chapter 3: Bank Reconciliation and Statement | – |
| Chapter 4: Inventories | – |
| Chapter 5: Depreciation and Amortisation | – |
| Chapter 6: Bills of Exchange and Provisional Notes | – |
| Chapter 7: Preparation of Final Accounts of Sole Proprietors |
|
| Module 2 | |
| Chapter 8: Financial Statements of Not-for-Profit Organisations | – |
| Chapter 9: Accounts from Incomplete Records | – |
| Chapter 10: Partnership and LLP Accounts |
|
| Chapter 11: Company Accounts |
|
Paper 2: Business Law
The primary objective of Paper 2 is to equip students with a complete understanding of key business laws, enabling them to analyze and apply legal principles to real-world business scenarios and develop practical problem-solving skills.
| CA Foundation Syllabus May 2025 for Business Laws | |
| Chapter | Units |
| Chapter 1: Indian Regulatory Framework | – |
| Chapter 2: The Indian Contract Act, 1872 |
|
| Chapter 3: The Sale of Goods Act, 1930 |
|
| Chapter 4: The Indian Partnership Act, 1932 |
|
| Chapter 5: The Limited Liability Partnership Act, 2008 | – |
| Chapter 6: The Companies Act, 2013 | – |
| Chapter 7: The Negotiable Instruments Act, 1881 | – |
Paper 3: Quantitative Aptitude
The purpose of this section is to assist you in understanding basic statistical and mathematical ideas and how they apply to business, finance, and economics. It also emphasizes developing your logical thinking skills and applying them to solve simple situations. An outline of the CA Foundation curriculum (new scheme) for Paper 3 may be found below:
| CA Foundation Syllabus 2025 for Quantitative Aptitude | |
| Part A: Business Mathematics | |
| Chapter 1: Ratio and Proportion, Indices, and Logarithms | Chapter 5: Basic Concepts of Permutations and Combinations |
| Chapter 2: Equations | Chapter 6: Sequence and Series—Arithmetic and Geometric Progressions |
| Chapter 3: Linear Inequalities | Chapter 7: Sets, Relations and Functions, Basics of Limits and Continuity Functions |
| Chapter 4: Mathematics of Finance | Chapter 8: Basic Applications of Differential and Integral Calculus in Business and Economics (A) Differential Calculus (B) Integral Calculus |
| PART-B: Logical Reasoning | |
| Chapter 9: Number Series, Coding and Decoding, and Odd Man Out | Chapter 11: Seating Arrangements |
| Chapter 10: Direction Tests | Chapter 12: Blood Relations |
| PART-C: Statistics | |
| Chapter 13: Unit I: Statistical Representation of Data Unit II: Sampling |
Chapter 14: Measures of Central Tendency and Dispersion Unit I: Measures of Central Tendency Unit II: Dispersion |
| Chapter 15: Probability | Chapter 16: Theoretical Distributions |
| Chapter 17: Correlation and Regression | Chapter 18: Index Numbers |
Paper 4: Business Economics
Business Economics is covered in detail in Paper 4 of the CA Foundation exam. Helping you understand the fundamental ideas and theories of business economics and how to apply them to resolve common issues is the major goal here.
| Chapter | Units |
| Chapter 1: Nature & Scope of Business Economics |
|
| Chapter 2: Theory of Demand and Supply |
|
| Chapter 3: Theory of Production and Cost |
|
| Chapter 4: Price Determination in Different Markets |
|
| Chapter 5: Business Cycles | – |
| Chapter 6: Determination of National Income |
|
| Chapter 7: Public Finance |
|
| Chapter 8: Money Market |
|
| Chapter 9: International Trade |
|
| Chapter 10: Indian Economy | – |
CA Foundation Syllabus May 2025 Preparation Tips
Follow these preparation tips to do excellent in the CA Foundation Exam May 2025.
- Master the Syllabus: Keep up to date with the CA Foundation syllabus; explore each subject to understand the scope of topics covered.
- Start your preparation early: Avoid last-minute cramming! Begin your CA Foundation exam prep as early as possible to allow ample time for revision and practice.
- Leverage Reliable Study Materials: Utilize ICAI's official study materials, tailored specifically for the exam. Supplement with trusted textbooks to reinforce your understanding.
- Practice with Mock Tests: Simulate the actual exam experience with ICAI's mock tests. Assess your readiness, identify areas for improvement, and refine your performance.
By following these strategic tips, you'll be well prepared to tackle the CA Foundation syllabus 2025 and achieve success.
FAQs
What is the CA Foundation exam syllabus for May 2025?
The CA Foundation exam syllabus for May 2025 comprises four papers: Principles and Practice of Accounting, Business Laws, Quantitative Aptitude, and Business Economics. These papers cover various aspects of accounting, law, mathematics, and economics. The syllabus is designed to test the candidate's knowledge, skills, and aptitude.
Is the CA Foundation syllabus the same for May 2025 and November 2025?
Yes, the CA Foundation syllabus remains the same for both the May 2025 and November 2025 exams. ICAI periodically updates the syllabus, but the changes are not exam-specific. Candidates can refer to the same syllabus for both exams.
How many papers are there in the CA Foundation exam in May 2025?
The CA Foundation exam in May 2025 has four papers, each worth 100 marks. The papers are designed to test the candidate's knowledge, skills, and aptitude in various areas of accounting, law, mathematics, and economics.
What is the duration of each paper in the CA Foundation exam in May 2025?
Each paper in the CA Foundation exam May 2025 is of 3 hours duration. Candidates are required to complete each paper within the allotted time. The exam is conducted in offline mode.
Is there any negative marking in the CA Foundation exam 2025?
No, there is no negative marking in the CA Foundation exam May 2025. Candidates are awarded marks for correct answers, and no marks are deducted for incorrect answers.
Can I appear for the CA Foundation exam in May without coaching?
Yes, you can appear for the CA Foundation exam in May 2025 without coaching. However, it is recommended to take coaching from a reputable institute to improve your chances of success. Coaching institutes provide guidance, study materials, and mock tests.
How can I download the CA Foundation exam syllabus for May 2025?
You can download the CA Foundation exam syllabus for May 2025 from the official ICAI website. The syllabus is available in PDF format and can be downloaded for free.
What are the passing marks for the CA Foundation exam in May 2025?
To pass the CA Foundation exam in May 2025, you need to secure at least 40% marks in each paper and an aggregate of 50% marks in all four papers. Candidates who meet these criteria are declared pass.
Can I appear for the CA Foundation exam in May 2025 if I have not completed my 12th standard?
No, you are not eligible to appear for the CA Foundation exam in May 2025 if you have not completed your 12th standard. Candidates must have passed the 12th standard examination to be eligible for the CA Foundation exam.
How can I get the study materials for the CA Foundation May 2025?
You can get the study materials for the CA Foundation exam May 2025 from the official ICAI website or from a reputable bookstore. ICAI provides study materials, including textbooks, guides, and practice manuals, to help candidates prepare for the exam.
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