CA Foundation Syllabus & Exam Pattern Guide 2025 | www.topClasses.in
Published on 16-03-2025
CA Foundation Syllabus and Exam Pattern Guide – A Complete Overview
The CA Foundation exam is the first step toward becoming a Chartered Accountant in India. If you're preparing for this crucial exam, understanding the CA Foundation syllabus and exam pattern is essential for effective preparation. In this guide, we’ll cover all the details you need to know about the subjects, marking scheme, and exam format.
CA Foundation Exam Pattern
The CA Foundation exam is conducted by the Institute of Chartered Accountants of India (ICAI) and consists of four papers. The exam pattern is as follows:
Mode of Exam: Offline (pen and paper-based)
Number of Papers: 4
Total Marks: 400
Type of Questions:
Paper 1 & 2: Subjective
Paper 3 & 4: Objective (MCQs)
Negative Marking: 0.25 marks deducted for each wrong answer in Papers 3 & 4
Passing Criteria: A minimum of 40% marks in each paper and an aggregate of 50% across all papers
CA Foundation Syllabus 2025.
The CA Foundation syllabus consists of four subjects divided into different papers. Let’s explore each in detail:
Paper 1: Principles and Practice of Accounting
Theoretical Framework
Accounting Process
Bank Reconciliation Statement
Depreciation Accounting
Bills of Exchange and Promissory Notes
Final Accounts of Sole Proprietors
Partnership Accounts
Company Accounts (Basic Concepts)
Paper 2: Business Laws and Business Correspondence & Reporting
Section A: Business Laws
The Indian Contract Act, 1872
The Sale of Goods Act, 1930
The Indian Partnership Act, 1932
The Limited Liability Partnership Act, 2008
The Companies Act, 2013 (Basic Concepts)
Section B: Business Correspondence & Reporting
Communication Essentials
Sentence Formation and Vocabulary
Comprehension and Note Making
Business Writing Skills (Letters, Reports, Memos)
Paper 3: Business Mathematics, Logical Reasoning, and Statistics
Section A: Business Mathematics
Ratio and Proportion
Time Value of Money
Equations and Matrices
Indices and Logarithms
Probability
Section B: Logical Reasoning
Number and Letter Series
Coding-Decoding
Seating Arrangements
Blood Relations
Section C: Statistics
Data Classification and Representation
Measures of Central Tendency and Dispersion
Correlation and Regression
Index Numbers
Paper 4: Business Economics and Business & Commercial Knowledge
Section A: Business Economics
Introduction to Business Economics
Theory of Demand and Supply
Theory of Production and Cost
Market Structures
Business Cycles
Section B: Business & Commercial Knowledge
Business Environment
Business Organizations
Government Policies for Business Growth
Business Ethics
How to Prepare for the CA Foundation Exam?
1. Understand the Syllabus Thoroughly – Focus on all subjects and their weightage.
2. Create a Study Plan – Allocate time for each subject, including revision and mock tests.
3. Practice Regularly – Solve previous year’s question papers and sample tests.
4. Stay Updated with ICAI Guidelines – Follow the official ICAI syllabus and announcements.
5. Take Online or Offline Coaching – Platforms like TopClasses.in offer expert-led courses and study materials.
The CA Foundation syllabus and exam pattern require strategic preparation to clear the exam on the first attempt. With the right study plan, regular practice, and expert guidance, you can achieve success in your CA journey. Stay updated with TopClasses.in for the best study materials, coaching, and exam tips.
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