CA Foundation Syllabus 2025
Paper 1: Principles & Practices of Accounting (100 Marks)
The first paper of the CA Foundation course is Principles and Practices of Accounting . The syllabus of CA Foundation Accounts consists of basic accounting, which students might have studied in the 11th and 12th. The CA Foundation Accounts syllabus for the exams is as follows:
Module 1:
Meaning and Scope of Accounting
Accounting Concepts, Principles & Conventions
Capital & Revenue Expenditure & Receipts
Contingent Assets & Liabilities
Accounting Policies
Accounting as a Measurement Discipline
Accounting Estimates
Accounting Standards
Journal Entries, Ledgers, Trial Balance
Subsidiary Books
Cash Book
Rectification of Errors
Bank Reconciliation Statements
Inventories
Depreciation & Amortisation
Bills of Exchange & Promissory Notes
Preparation of Final Accounts of Sole Proprietors
Module 2:
Financial Statements of Not-for-Profit Organisations
Accounts from Incomplete Records
Introduction to Partnership Accounts
Goodwill Treatment
Admission, Retirement & Death of a Partner
Dissolution
Shares: Issue, Forfeiture & Re-issue
Debentures & Redemption
Bonus & Rights Issues
Paper 2: Business Laws (100 Marks)
• Indian Contract Act, 1872
• Sale of Goods Act, 1930
• Indian Partnership Act, 1932
• LLP Act, 2008
• Companies Act, 2013
• Negotiable Instruments Act, 1881
Paper 3: Quantitative Aptitude (100 Marks)
Ratio & Proportion, Indices & Logarithms, Equations & Inequalities, Mathematics of Finance, Permutations & Combinations, Sequence & Series, Limits & Calculus Applications
Part B: Logical Reasoning
Number Series, Coding-Decoding, Seating Arrangement, Direction Test
Part C: Statistics
Measures of Central Tendency, Dispersion, Probability, Correlation & Regression, Index Numbers
Paper 4: Business Economics (100 Marks)
• Theory of Demand & Supply
• Theory of Production & Cost
• Price Determination
• Business Cycles
• National Income
• Public Finance
• Money Market & Monetary Policy
• International Trade
• Indian Economy
