CA Foundation Syllabus & Subjects Jan 2025: Marks & Weightage 

The ICAI has released the CA Foundation 2025 syllabus, which is applicable for the Jan 2025 exams. The syllabus outlines the objectives of the subjects, units, and topics you will study, the paper pattern, and the marks weightage.

Students can download the CA Foundation syllabus pdf for all the subjects from the ICAI website or this page. They should follow the ICAI CA Foundation study material. Furthermore, they must choose books with updated syllabus only. In this article, you’ll find the ICAI CA Foundation syllabus for Jan 2025, along with a link to download its PDF, marks weightage, and exam pattern.

ICAI will implement the CA New Scheme that introduces various changes in the CA Foundation course. These changes are proposed to prepare the upcoming CAs per global standards. We have also mentioned the changes in the CA Foundation syllabus for the 2025 exams on this page.

Students looking for quality teaching and personalized guidance can join the CA Foundation coaching of VSI Jaipur for the 2025 exams.

Student Who wants to know about the complete details of Chartered Accountant. Check this article CA Kaise Bane to know the full details of the CA Process. 

Download the CA Foundation Syllabus 2025 PDF

Students can download the CA Foundation syllabus 2025 pdf for the CA Foundation January 2025 exams from the direct link below:

CA Foundation Subject Overview

CA Foundation Exam Pattern January 2025

CA Foundation Syllabus is divided into four subjects. CA Foundation paper pattern consists of 4 papers conducted by the ICAI of 100 marks each. The  CA Foundation Paper pattern is an objective and subjective type. There is also a negative marking for subjective-type questions. ICAI Conducts the CA Foundation Examination in both English and Hindi Medium. 

Appearing students have to score 40% marks in each subject along with a 50% aggregate score to qualify for the CA Inter exam. 

The table below mentions the CA Foundation exam pattern for the 2025 exams;

Also Check: How to become CA in India 

CA Foundation Syllabus 2025 for Jan Exam

Paper 1: Principles and Practices of Accounting Syllabus (100 Marks)

Principles and Practices of Accounting is the first paper of the CA Foundation course. 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 Jan 2025 exams is as follows:

Module 1:

1. Theoretical Framework
   1. Meaning and Scope of Accounting.
   2. Accounting Concepts, Principles, and Conventions.
   3. Capital and Revenue Expenditure and Receipts
   4. Contingent Assets and Contingent Liabilities.
   5. Accounting Policies
   6. Accounting as a Measurement Discipline – Valuation, Principles, Accounting Estimates
   7. Accounting Standards
2. Accounting Process
   1. Basic Accounting Procedure – Journal Entries
   2. Ledgers
   3. Trail Balance
   4. Subsidiary Books
   5. Cash Book
   6. Rectification of Error
3. Bank Reconciliation Statements
4. Inventories
5. Depreciation and Amortisation
6. Bills of Exchange and Promissory Notes
7. Preparation of Final Accounts of Sole Proprietors
   • Final Accounts of Non-Manufacturing Entities
   • Final Accounts of Manufacturing Entities

Module 2:

1. Financial Statements of Not-for-profit Organisations
2. Accounts from Incomplete Records
3. Partnership and LLP Accounts
   1. Introduction to Partnership Accounts
   2. Treatment of Goodwill in Partnership Accounts
   3. Admission of a New Partner
   4. Retirement of a Partner
   5. Death of a Partner
   6. Dissolution of Partnership Firms and LLPs
4. Company Accounts
   1. Introduction to Company Accounts
   2. The issue, Forfeiture, and Re-Issue of Shares
   3. Issue of Debentures
   4. Accounting for Bonus Issue and Right Issue
   5. Redemption of Preference Shares
   6. Redemption of Debentures

Read More: CA Exams

CA Foundation Dec 2022 Papers Solutions

Paper 2: Business Laws

The syllabus of paper 2 is a bit longer in terms of the theoretical parts. The CA Foundation Law syllabus consists of theory and needs proper understanding. So students should cover this syllabus early so that they can revise it at least 2 times.

Module 1:

1. Indian Regulatory Framework
2. The Indian Contract Act, 1872
   1. Nature of Contracts
   2. Consideration
   3. Other Essential Elements of a Contract
   4. Performance of Contract
   5. Breach of Contract and its Remedies
   6. Contingent and Quasi Contracts
   7. Contract of Indemnity and Guarantee
   8. Bailment and Pledge
   9. Agency
3. The Sale of Goods Act, 1930
   1. Formation of the Contract of Sale
   2. Conditions & Warranties
   3. Transfer of Ownership and Delivery of Goods
   4. Unpaid Seller
4. The Indian Partnership Act, 1932
   1. General Nature of Partnership
   2. Relations of Partners
   3. Registration and Dissolution of a Firm
5. The Limited Liability Partnership Act, 2008
6. The Companies Act, 2013
7. The Negotiable Instruments Act, 1881

Must Read: CA Course – All you need to know

Paper 3: Quantitative Aptitude

Quantitative Aptitude is the third paper of the CA Foundation. It helps students develop an understanding of basic maths, reasoning, and statistics. The application of the CA Foundation maths syllabus is in the business, finance, and economics sectors and helps students develop a logical understanding of solving problems. In the CA Foundation Maths syllabus, you’ll study ratios, equations, permutations and combinations, calculus, and many other topics you might have learned in school.

Part A: Business Mathematics Syllabus

1. Ratio and Proportion, Indices and Logarithms
2. Equations
3. Linear Inequalities with Objective Functions and Optimization w.r.t. objective function.
4. Mathematics of Finance
5. Basic Concepts of Permutations and Combinations
6. Sequence and Series – Arithmetic and Geometric Progressions
7. Sets, Relations and Functions, Basics of Limits and Continuity functions
8. Basic Applications of Differential and Integral Calculus in Business and Economics

Part B: Logical Reasoning Syllabus

1. Number Series, Coding and Decoding, and Odd Man Out
2. Direction Tests
3. Seating Arrangements
4. Blood Relations

Part C: Statistics

1. Statistical Representation of Data
   1. Sampling
2. Measures of Central Tendency and Dispersion
3. Probability
4. Theoretical Distributions
5. Correlation and Regression
6. Index Numbers

To check the CA Foundation syllabus in Hindi, you can visit this page.

Paper 4: Business Economics

Business Economics is the fourth and last subject of the CA Foundation. This subject helps students learn the concept of Business Economics and apply such concepts and theories in simple problem-solving.

Module 1: Business Economics Syllabus

1. Nature & Scope of Business Economics
   1. Introduction
   2. Basic Problems of an Economy & Role of Price Mechanism
2. Theory of Demand and Supply
   1. Law of Demand and Elasticity of Demand
   2. Theory of Consumer Behaviour
   3. Supply
3. Theory of Production and Cost
   1. Theory of Production
   2. Theory of Cost
4. Price Determination in Different Markets
   1. Meaning and Types of Markets
   2. Determination of Prices
   3. Price Output Determination under Different Market Forms
5. Business Cycles
6. Determination of National Income
   1. National Income Accounting
   2. The Keynesian Theory of Determination of National Income
7. Public Finance
   1. Fiscal Functions: An Overview, Centre and State Finance
   2. Market Failure/ Government intervention to correct Market Failure
   3. The Process of Budget Making: Sources of Revenue, Expenditure Management and Management of Public Debt
   4. Fiscal Policy
8. Money Market
   1. The Concept of Money Demand: Important Theories
   2. The Concept of Money Supply
   3. Monetary Policy
9. International Trade
   1. Theories of International Trade
   2. The Instruments of Trade Policy
   3. Trade Negotiations
   4. Exchange Rate and Its Economic Effects
   5. International Capital Movements
10. Indian Economy

VSI advises all students to complete their CA Foundation syllabus soon. This will help you revise the course soon and increase your chances of getting a high result.

ICAI recently proposed a New Education and Training Scheme for 2024. In the new scheme, ICAI will remove Business Correspondence and Reporting and Business and Commercial Knowledge.

CA Foundation Books for Jan 2025 Exams

To cover the in-depth syllabus of the CA foundation, Students must choose the most preferred books. Below, we mention the most preferred books; you can check and choose according to your suitability.

Principles And Practice Of Accounting

• Fundamentals of Accounting for CA – CPT by P.C Tulsian and Bharat Tulsian
• CPT Grewal’s Accountancy by M.P Gupta & B.M Aggarwal
• Fundamentals of Accounting by D.G Sharma
• Padhuka Basics of Accounting for CA CPT by G. Sekar & B. Saravana Prasath
• General Economics by S.K. Agarwal

Quantitative Aptitude

• Quantitative Aptitude by Dr. T. Padma and K.C.P Rao
• Padhuka’s Practical Guide On Quantitative Aptitude For CA CPT by G.Sekar and Saravana Prasath
• Quantitative Aptitude for CPT: mathematics and Statistics by Tulsian P. C. and Jhujhunwala Bharat
• Quantitative Aptitude Mathematics With Short Tricks By CA Rajesh Jogani

Mercantile Law

• Mercantile Laws for CA CPT by P C Tulsian
• S Chand Mercantile Laws for CA CPT by P P S GOGNA
• Mercantile Law by M.C.Kuchhal and Vivek Kucchal
• Padhuka’s MCQ Bank by G Sekar and B Sarvana Prasath

Other Reference Books

• Question Bank with Model Test Papers for CA – Common Proficiency Test (CPT) – Accounting, Mercantile Laws, General Economics & Quantitative Aptitude by R C Bhatt
• Quantitative Aptitude – P. N. Arora
• General Economics by PM Salwan & Pranjal B Deshpande by Taxmann

CA Foundation New Subjects Jan 2025 

In total, there are 4 subjects in the CA Foundation syllabus that students have to prepare for the exams. These 4 CA Foundation subjects are:

1. Paper 1: Accounting (100 Marks)
2. Paper 2: Business Laws (100 Marks)
3. Paper 3: Quantitative Aptitude (100 Marks)
4. Paper 4: Business Economics (100 Marks)

CA Foundation Marks Weightage Subject-Wise

In the table mentioned below, you’ll find the subject-wise weightage of all 4 CA Foundation subjects.

Click on this link to check the CA Foundation Exam Date Jan 2025 exams.

Important Points to be Remember for CA Foundation Exams.

Below are the Important points of the CA Foundation examination, that every student must know before appearing in the exams:

1. CA Foundation Exam consists of Four Subjects, each of 100 marks, i.e., 400 marks.
2. In the CA Foundation, two subjects are in an objective pattern, and two are in a subjective Pattern.
3. Papers 1 and 2 are subjective, and Papers 3 and 4 are Objective types.
4. There is a 0.25 Negative Marking for every wrong answer to an objective question.
5.  CA Foundation Exams are conducted three times in a year, i.e., in June, September & January.
6. Students can choose to take CA Foundation exams in English or Hindi Medium.
7. Candidates need to get at least 40% marks in every subject and a minimum of 50% total marks in all subjects.
8. Each paper is divided into sections with a given approximate mark weightage in the paper.

Check out the CA Foundation question papers and mock test papers of the last 5 years from this page.

Furthermore, to complete the CA Syllabus, you must join CA Online Classes or Offline Classes.

Frequently Asked Questions

Ques 1. How to download the CA Foundation syllabus 2025 pdf? 

To download the CA Foundation 2025 syllabus pdf, go to the BoS portal of the ICAI website, select the Foundation course level, and then you’ll get the download link for the syllabus of each subject. Or you can directly download it from this page.

Ques 2. How many subjects are there in the CA Foundation course? 

There are 4 subjects in the CA Foundation course: 

• Accounting 
• Business Laws
• Quantitative Aptitude – Business Mathematics, and Logical Reasoning & Statistics
• Business Economics

Ques 3. Are there any updates in the CA Foundation 2025 syllabus? 

Yes, ICAI has updated the CA Foundation syllabus for the 2025 attempts. Students are advised to follow only the revised syllabus.

Ques 4. Is there any negative marking in the CA Foundation Exams?

Yes, there is a negative marking of 0.25 in the CA Foundation exams.

Ques 5. How many times can a student take CA Foundation Exams?

A student can take the CA Foundation exam for three years, i.e., he can give six attempts.

Ques 6. Is it difficult to clear the CA Foundation exams?

No, students can easily clear the CA Foundation exams. However, to get a good CA Foundation result, students need to cover the complete syllabus, revise it 2-3 times, and practice with mock test papers.

Ques 7. Where can I find the CA Foundation syllabus for 2025?

CA Foundation syllabus is available on the official website of ICAI under the BoS Knowledge Portal of ICAI.

Ques 8. Are 12th marks important for CA?

There is no minimum mark/percentage requirement to sit for the CA Foundation Exams. It just requires that you PASS your 10 + 2 examinations from the recognized board to sit in the exam. 

Ques 9. Is there any amendment introduced by ICAI for the CA Foundation?

No, there has been no change in the CA Foundation syllabus so far. However, there are some changes made in the CA Final syllabus. You may read our blog on CA Final new syllabus to know more!

Ques 10. How many papers are there in the CA Foundation?

There are four papers in the CA Foundation course. Out of them, Papers 1 and 2 are subjective, while Papers 3 and 4 are objective MCQ-based papers, which test your practical knowledge.

Ques 11. What is the pass mark for the CA Foundation?

The CA Foundation exam passing threshold is set at 40%. To successfully pass the exam in 2024, candidates must achieve a minimum of 40% in each paper and an overall aggregate of 50% across all four papers.

Ques 12. What is the next after the CA Foundation?

After clearing the CA Foundation, a student becomes eligible to register for the ICAI CA Intermediate course.