One app for all your study abroad needs
Being a highly reputed profession with lucrative salaries, Chartered Accountancy is a widely pursued career by students across the world. In India, the first step towards building a career in this field is to clear all the 3 levels of the exam, namely, CA Foundation, IPCC, and the CA Final Exam conducted by the Institute of Chartered Accountants of India (ICAI), which are also among the toughest exams in the world. This blog will cover all the information and details about the CA Foundation syllabus 2025 including the exam pattern, marking scheme, and a lot more.
| Elements | Details |
| Exam Name | CA Foundation (earlier known as CA CPT) |
| Conducting Authority | The Institute of Chartered Accountants of India (ICAI) |
| Level of Exam | National |
| Exam Category | Undergraduate (UG) |
| Course Offered | Chartered Accountancy in India |
| Mode of Exam | Offline i.e. Pen and Paper-based Test (PPT) |
| Exam Medium | English |
| Duration of Exam | 4 Hours (2 Hours for each exam Session) |
| Frequency | Multiple times a year |
This Blog Includes:
ICAI CA Foundation Paper Pattern 2026
Mentioned below is the latest ICAI CA Foundation exam pattern for the 2025 CA Foundation exam:
| Exam Name | ICAI CA Foundation |
| Exam Mode | Offline |
| Medium of Exam | English or Hindi (English being compulsory for Section B of Paper 2) |
| Maximum marks | 400 (100 per paper) |
| Negative marking | Papers 1 and 2- Subjective Paper 3 and 4- Objective |
| Type of questions | Paper 1 and 2- Subjective Paper 3 and 4- Objective |
| Passing criteria | Papers 1 and 2- Subjective Papers 3 and 4- Objective |
CA Foundation Syllabus 2026
The following are the details of CA foundation syllabus 2026.
Paper 1: Accounting
This paper helps you learn the basics of accounting in a simple way. It covers important ideas, rules, and methods used in accounting. By studying this paper, you will be able to make financial statements and solve basic accounting questions with confidence.
| CA Foundation Syllabus May 2026 for Accounting | |
| Chapters | Units |
| Module 1 | |
| Chapter 1: Theoretical Framework | Meaning and Scope of Accounting Accounting Concepts, Principles and Conventions Capital and Revenue Expenditures and Receipts Contingent Assets and Contingent Liabilities Accounting Policies Accounting as a Measurement Discipline—Valuation Principles, Accounting Estimates Accounting Standards |
| Chapter 2: Accounting Process | Basic Accounting Procedures—Journal entries Ledgers Trial Balance Subsidiary Books Cash Book Rectification of Errors |
| 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 | Final Accounts of Non-Manufacturing Entities Final Accounts of Manufacturing Entities |
| Module 2 | |
| Chapter 8: Financial Statements of Not-for-Profit Organisations | – |
| Chapter 9: Accounts from Incomplete Records | – |
| Chapter 10: Partnership and LLP Accounts | Introduction to Partnership Accounts Treatment of Goodwill in Partnership Accounts Admission of a New Partner Retirement of a Partner Death of a Partner Dissolution of Partnership Firms and LLPs Annexure-II |
| Chapter 11: Company Accounts | Introduction to Company Accounts Issue, Forfeiture and Re-Issue of Shares Issue of Debentures Accounting for Bonus Issue and Right Issue Redemption of Preference Shares Redemption of Debentures |
Paper 2: Business Law
This paper focuses on the basic laws related to business. It helps you understand the important rules that guide how businesses operate. By studying this paper, you will get a clear understanding of the main business laws and how they are applied in real situations.
| CA Foundation Syllabus May 2026 for Business Laws | |
| Chapter | Units |
| Chapter 1: Indian Regulatory Framework | – |
| Chapter 2: The Indian Contract Act, 1872 | Nature of Contracts Consideration Other Essential Elements of a Contract Performance of Contract Breach of Contract and its Remedies Contingent and Quasi Contracts Contract of Indemnity and Guarantee Bailment and Pledge Agency |
| Chapter 3: The Sale of Goods Act, 1930 | Formation of the Contract of Sale Conditions & Warranties Transfer of Ownership and Delivery of Goods Unpaid Seller |
| Chapter 4: The Indian Partnership Act, 1932 | General Nature of Partnership Relations of Partners Registration and Dissolution of a Firm |
| 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
This paper helps you build basic knowledge of maths and statistics and shows how to use them in areas like business, finance, and economics. It also improves your thinking skills so you can understand problems clearly and solve them step by step in a logical way.
| CA Foundation Syllabus May 2026 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
This paper teaches you the basics of business economics in a simple way. It helps you understand important concepts and ideas related to how businesses work. By learning these, you will be able to use economic thinking in real-life situations, make better decisions, and solve everyday business problems easily.
| Chapter | Units |
| Chapter 1: Nature & Scope of Business Economics | Introduction Basic Problems of an Economy & Role of Price Mechanism |
| Chapter 2: Theory of Demand and Supply | Law of Demand and Elasticity of Demand Theory of Consumer Behaviour Supply |
| Chapter 3: Theory of Production and Cost | Theory of Production Theory of Cost |
| Chapter 4: Price Determination in Different Markets | Meaning and Types of Markets Determination of Prices Price Output Determination under Different Market Forms |
| Chapter 5: Business Cycles | – |
| Chapter 6: Determination of National Income | National Income Accounting The Keynesian Theory of Determination of National Income |
| Chapter 7: Public Finance | Fiscal Functions: An Overview, Centre and State Finance Market Failure/Government intervention to correct Market Failure The Process of Budget Making: Sources of Revenue, Expenditure Management and Management of Public Debt Fiscal Policy |
| Chapter 8: Money Market | The Concept of Money Demand: Important Theories The Concept of Money Supply Monetary Policy |
| Chapter 9: International Trade | Theories of International Trade The Instruments of Trade Policy Trade Negotiations Exchange Rate and Its Economic Effects International Capital Movements |
| Chapter 10: Indian Economy | – |
Also Read: Complete Guide to Commerce with Maths Stream: Subjects, Careers & Salary
CA Foundation Marks Distribution 2026
The CA Foundation syllabus 2026 and subjects are listed below, along with their respective weightage or marks. Some CA Foundation courses are separated into two sections; thus, the student must be aware of all CA Foundation exam syllabus, subjects with weightage.
| Papers | CA Foundation Subjects | Marks Distribution |
| Paper 1 | Principles and Practices of Accounting | 100 Marks |
| Paper 2 | Business Laws and Business Correspondence and Reporting 1. Business Laws 2. Business Correspondence and Reporting | 100 Marks (60 Marks) (40 Marks) |
| Paper 3 | Business Mathematics and Logical Reasoning and Statistics. 1. Business Mathematics 2. Logical Reasoning 3. Statistics | 100 Marks (40 Marks) (20 Marks) (40 Marks) |
| Paper 4 | Business Economics and Business and Commercial Knowledge Section A: Business Economics Section B: Business and Commercial Knowledge | 100 Marks (60 Marks) (40 Marks) |
To learn about the CA foundation, eligibility, registration process, and fees, watch this video
Marking Scheme
Let us understand how well the answer copies be evaluated for this exam:
- Total marks- 400
- Papers 1 and 2 are subjective, and Papers 3 and 4 are Objective type
- In an objective question, 0.25 marks will be deducted for each wrong answer
- It is mandatory to score a minimum of 40% marks in every subject and a minimum of 50% of the aggregate of marks in all subjects
Also Read: Career Objective For Resume For Fresher: A Complete Guide
Books for CA Foundation Exam
Are you preparing for the CA Foundation exam? You need to choose the right books. Choosing the right books will help you grasp core concepts and practise effectively. You must look for books that align with the latest syllabus and provide solved examples. Here are some of the top recommended books for each subject in the exam. Listed below are books for Principles and Practice of Accounting, Quantitative Aptitude, Mercantile Law, and other references you can check out.
Principles And Practice Of Accounting
These books will provide you with a basic understanding of accounting principles and recording business transactions. You will learn how to prepare financial statements and apply theoretical frameworks in practical situations.
| S.No | Book Name | Author Name |
| 1 | Fundamentals of Accounting for CA – CPT | P.C. Tulsian and Bharat Tulsian |
| 2 | CPT Grewal’s Accountancy | M.P. Gupta & B.M. Aggarwal |
| 3 | Fundamentals of Accounting | D.G. Sharma |
| 4 | Padhuka Basics of Accounting for CA CPT | G. Sekar & B. Saravana Prasath |
| 5 | General Economics | S.K. Agarwal |
Quantitative Aptitude
Quantitative Aptitude books help in sharpening your problem-solving skills in subjects like algebra, geometry and data interpretation. These books will help you build your accuracy, speed and logical thinking.
| S.No | Book Name | Author Name |
| 1 | Quantitative Aptitude | Dr. T. Padma and K.C.P. Rao |
| 2 | Padhuka’s Practical Guide on Quantitative Aptitude for CA CPT | G. Sekar and B. Saravana Prasath |
| 3 | Quantitative Aptitude for CPT: Mathematics and Statistics | P.C. Tulsian and Bharat Jhunjhunwala |
| 4 | Quantitative Aptitude Mathematics with Short Tricks | CA Rajesh Jogani |
Mercantile Law
These books help you understand the foundational principles of business and contract law for commerce. The books consist of case studies with clear explanations.
| S.No | Book Name | Author Name |
| 1 | Mercantile Laws for CA CPT | P.C. Tulsian |
| 2 | S. Chand Mercantile Laws for CA CPT | P.P.S. Gogna |
| 3 | Mercantile Law | M.C. Kuchhal and Vivek Kuchhal |
| 4 | Padhuka MCQ Bank | G. Sekar and B. Saravana Prasath |
Other Reference Books
You can check our other reference books to prepare for the CA Foundation syllabus. These references help you cover additional topics that you may have missed. The materials provided below cover topics related to general knowledge, exam strategies, and communication skills.
| S.No | Book Name | Author Name |
| 1 | Question Bank with Model Test Papers for CA – CPT | R.C. Bhatt |
| 2 | Quantitative Aptitude | P.N. Arora |
| 3 | General Economics | PM Salwan & Pranjal B. Deshpande (Taxmann) |
| 4 | Past Question Papers | Multiple Authors |
FAQs
Candidates interested in becoming a CA need to pass the first stage, i.e CA Foundation. CA Foundation comprises 4 major subjects, which are mandatory for candidates to clear to reach the second stage of the CA Exam.
Yes, the CA Foundation exam has negative markings. One wrong answer is equal to the dedication of 1/4th mark reduction from the overall score. Therefore, only answer familiar questions.
No, it is not a paid service. You will receive your books shortly after registering for the CA course.
The ideal time to start preparing and revising for the CA Foundation exam is 3 months, as per the syllabus and level of knowledge to pass the exam.
It takes a lot of work to prepare for the CA foundation, but nothing is impossible. The advantage of the CA foundation is that it simply requires a specific threshold and is not a competitive test. So you may unwind and concentrate solely on what you need to do to succeed in this exam.
Related Articles:
Thus, the CA foundation exam syllabus is very diverse and comprehensive. Needless to say, one needs to have a well-crafted preparation strategy to ace this exam. I hope this blog is helpful, also if you want to begin your study abroad journey, you can contact us at Leverage Edu and our mentors will be happy to guide you through the process and also help you understand the field of your choice.
60,000+ students trusted us with their dreams. Take the first step today!
4 comments
Can someone belongs to average family do CA in less fees ? If yes then tell me what is the process.! I want to do CA ,but it is very expensive so ……… My family can’t bear this amount of the answer is yes then pls pls pls tell me I shall be very thankful to you 🙏🙏🙏🙏🙏
Hi Kanchan!
You can pursue CA regardless of your financial background. There are various scholarships that help students with financial aid. Here are some blogs that will help you- https://leverageedu.com/blog/scholarships-for-girls/
If you have more queries, please feel free to leave a comment or contact our experts at 1800572000! All the best
Yes iam doing CA for low cost
I’m currently in FYJC ARTS . But now I wish to do CA. Is it possible . If yes than please guide me a little ….. THANK YOU