Introduction
This blog is intended for individuals who are preparing for the 2025 CA Foundation exam. The CA Foundation New Syllabus, the CA Foundation exam pattern 2025, and study material for the CA Foundation Accounts paper 2025 will be discussed in this article. Stay with us, and you will receive all the information in a single gathering. Let us examine each phase individually.
New Syllabus for The CA Foundation Exam 2025
In this article, students will get detailed information about organizations and gain a comprehensive knowledge of the CA Foundation Accounts paper, making it an essential resource.
You might be aware that ICAI conducts the CA Foundation Exam, which serves as an entry-level examination for students in India intending to enroll in the highly competitive Chartered Accountancy course. This exam marks the initial step in the process.
Topics that are included in the New CA Foundation Syllabus
- Principles and Practice of Accounting
- Business Laws
- Quantitative Aptitude
- Business Economics
CA Foundation Accounting Syllabus 2025
The curriculum for the CA Foundation is meticulously created and condensed into four separate topics. However, in this blog, we will discuss the CA Foundation Accounts paper 2025 syllabus in detail. Let’s delve into the table below which explains the CA Foundation New Syllabus 2025 to give readers an improved comprehension of its structure and content. To provide students with a prominent study plan, this table outlines essential points for every subject.
First Paper- Accounting Principles and Practice
The first paper of the CA Foundation 2025 delves into fundamental accounting principles in detail, equipping candidates with the necessary tools to prepare financial statements and effectively address basic accounting issues.
| Chapter wise weightage | Module 1 (Chapters)
Theoretical Framework |
Module 2 (Chapters) |
| 5% to 10 % | Unit 1: Meaning and Scope of Accounting | Chapter 8. Financial Statements of Not-for-Profit Organisations |
| Unit 2: Accounting Concepts, Principles and Conventions | Chapter 9. Accounts from Incomplete Records | |
| Unit 3: Capital and Revenue Expenditures and Receipts | Chapter 10 Partnership and LLP Accounts
Unit 1: Introduction to Partnership Accounts, Unit 2: Treatment of Goodwill in Partnership Accounts, Unit 3: Admission of a New Partner, Unit 4: Retirement of a Partner, Unit 5: Death of a Partner & Unit 6: Dissolution of Partnership Firms and LLPs |
|
| Unit 4: Contingent Assets and Contingent Liabilities | Chapter 11 Company Accounts
Unit 1: Introduction to Company Accounts, Unit 2: Issue, Forfeiture and Re-Issue of Shares, Unit 3: Issue of Debentures, Unit 4: Accounting for Bonus Issue and Right Issue, Unit 5: Redemption of Preference Shares & Unit 6: Redemption of Debentures |
|
| Unit 5: Accounting Policies | ||
| Unit 6: Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates | ||
| Unit 7: Accounting Standards | ||
| Chapters 2 to 5
20% to 25% |
Lesson 2- Accounting Process
Unit 1: Basic Accounting Procedures – Journal entries, Unit 2: Ledgers, Unit 3: Trial Balance, Unit 4: Subsidiary Books, Unit 5: Cash Book, Unit 6: Rectification of Errors |
|
| Chapter 6-
15% to 20% |
Lesson- 3- Bank Reconciliation Statement | |
| Chapters 7 to 9
25% to 30% |
Chapter 4- Inventories | |
| Chapters 10 to 11
10% to 15% |
Chapter 5 Depreciation and Amortisation | |
| Chapter 6. Bills of Exchange and Promissory Notes | ||
| Chapter . 7. Preparation of Final Accounts of Sole Proprietors
Unit 1: Final Accounts of Non-Manufacturing Entities and Unit 2: Final Accounts of Manufacturing Entities |
CA Foundation Accounts Paper Pattern 2025
To excel in the CA Foundation Accounts paper, aspirants should be familiar with the CA Foundation 2025 Accounts Paper Pattern. It’s essential to ensure you have a thorough understanding of the latest paper pattern according to the ICAI guidelines. In the CA Foundation Accounts question paper, six questions are provided, but students are required to answer only five questions within a timeframe of 3 hours.
So, if you study diligently, you will have ample time to attempt the questions. The Account paper totals 100 marks, and students should aim to score a minimum of 40%. This paper includes both practical and theoretical questions. The assessment type of this paper focuses on evaluating reporting efficiency, comprehension, and analytical skills.
Lastly, CA Foundation exam dates have been announced by ICAI.
CA Foundation Exam 2025: Passing Criteria
As a consequence, those aiming to clear the CA Foundation Exam 2025 in their first attempt must secure a minimum of 40% of marks in each paper.
In addition, students need to achieve an overall average of 50% for each of the papers when considered collectively.
Subjective-type questions make up the majority of the framework for Papers 1 and 2, and it’s crucial to note that negative marking will be applied.
On the contrary, adopting an objective approach, for Papers 3 and 4, candidates must attempt all compulsory questions. Therefore, for those aiming to excel in the CA Foundation Exam in 2025, it will be imperative to carefully adhere to the given guidelines while comprehending the structure of the examination.
Steps to Excel In the CA Foundation New Syllabus 2025
First, design a tidy study plan that allocates sufficient time for each subject. Ensure you have access to a variety of CA Foundation study materials, including textbooks, practice questions, and revision notes. Familiarize yourself with these resources to prepare for and comprehend the subjects effectively.
(i) Need guidance: If you are not confident enough, you can opt for CA Foundation online classes. There are several best CA coaching institutes that provide expert guidance and result-oriented study material. Similarly, don’t hesitate to reach out to seniors who have successfully completed the CA Foundation examinations, teachers, or mentors for guidance.
(ii)Time management: Develop effective time management plans that ensure sufficient time is allocated for each question throughout the test, thereby eliminating last-minute rushes.
(iii) Follow a Balanced Lifestyle: To promote optimal concentration and performance, establish a healthy balance between study sessions and leisure activities. This includes taking regular breaks, ensuring adequate rest, and practicing self-care.
Final Thought
In conclusion, Navigating the CA Foundation New Syllabus 2025 – ICAI necessitates dedication, deliberate preparation, and unwavering tenacity. On the contrary, applicants can start an exciting journey to an enjoyable profession in chartered accountancy by accepting early flexibility, putting outstanding learning methods into practice, and getting expert guidance.
Frequently Asked Questions (FAQ’s)
Q.1. What is the paper pattern of CA Foundation exam 2025?
The CA Foundation examination consists of four papers. Paper 1 and Paper 2 are subjective-type papers, while Paper 3 and Paper 4 are objective-type papers.
Q.2. What are the passing marks for CA Foundation exam 2025?
To qualify for the CA Foundation exam 2025, Students need to score a minimum of 40% marks in each paper and an aggregate of 50% in all four papers.
Q.3. How many years does it take to complete the CA course?
Generally, it takes 5 years, encompassing three levels – Foundation, Intermediate, and Final, along with articleship training.
Q.4. What kind of job is CA?
Managing the finances of an entity involves providing financial advice and assisting with money management.
