{"id":26268,"date":"2024-01-10T10:52:25","date_gmt":"2024-01-10T05:22:25","guid":{"rendered":"https:\/\/leverageedu.com\/blog\/?p=26268"},"modified":"2026-04-02T13:24:55","modified_gmt":"2026-04-02T07:54:55","slug":"ca-foundation-syllabus","status":"publish","type":"post","link":"https:\/\/leverageedu.com\/blog\/ca-foundation-syllabus\/","title":{"rendered":"CA Foundation Syllabus 2026: Download the Latest Syllabus and Revision Papers\u00a0"},"content":{"rendered":"\n

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.\u00a0<\/p>\n\n\n\n

Elements<\/strong><\/td>Details<\/strong><\/td><\/tr>
Exam Name<\/strong><\/td>CA Foundation<\/strong> (earlier known as CA CPT)<\/td><\/tr>
Conducting Authority<\/strong><\/td>The Institute of Chartered Accountants of India (ICAI)<\/td><\/tr>
Level of Exam<\/strong><\/td>National<\/td><\/tr>
Exam Category<\/strong><\/td>Undergraduate (UG)<\/td><\/tr>
Course Offered<\/strong><\/td>Chartered Accountancy in India<\/td><\/tr>
Mode of Exam<\/strong><\/td>Offline i.e. Pen and Paper-based Test (PPT)<\/td><\/tr>
Exam Medium<\/strong><\/td>English<\/td><\/tr>
Duration of Exam<\/strong><\/td>4 Hours (2 Hours for each exam Session)<\/td><\/tr>
Frequency<\/strong><\/td>Multiple times a year<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n\n\n\n

ICAI CA Foundation Paper Pattern 2026<\/span><\/h2>\n\n\n\n

Mentioned below is the latest ICAI CA Foundation exam pattern for the 2025 CA Foundation exam:<\/p>\n\n\n\n

Exam Name <\/strong><\/td>ICAI CA Foundation <\/td><\/tr>
Exam Mode<\/strong><\/td>Offline <\/td><\/tr>
Medium of Exam <\/strong><\/td>English or Hindi (English being compulsory for Section B of Paper 2)<\/td><\/tr>
Maximum marks<\/strong><\/td>400 (100 per paper)<\/td><\/tr>
Negative marking <\/strong><\/td>Papers 1 and 2- Subjective
Paper 3 and 4- Objective<\/td><\/tr>
Type of questions<\/strong><\/td>Paper 1 and 2- Subjective
Paper 3 and 4- Objective<\/td><\/tr>
Passing criteria<\/strong><\/td>Papers 1 and 2- Subjective
Papers 3 and 4- Objective<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

CA Foundation Syllabus 2026<\/span><\/h2>\n\n\n\n

The following are the details of CA foundation syllabus 2026.<\/p>\n\n\n\n

Paper 1: Accounting<\/span><\/h3>\n\n\n\n

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.<\/p>\n\n\n\n

CA Foundation Syllabus May 2026 for Accounting<\/strong><\/td><\/tr>
Chapters<\/strong><\/td>Units<\/strong><\/td><\/tr>
Module 1<\/td><\/tr>
Chapter 1: Theoretical Framework<\/td>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\u2014Valuation Principles, Accounting Estimates
Accounting Standards<\/td><\/tr>
Chapter 2: Accounting Process<\/td>Basic Accounting Procedures\u2014Journal entries
Ledgers
Trial Balance
Subsidiary Books
Cash Book
Rectification of Errors<\/td><\/tr>
Chapter 3: Bank Reconciliation and Statement<\/td>\u2013<\/td><\/tr>
Chapter 4: Inventories<\/td>\u2013<\/td><\/tr>
Chapter 5: Depreciation and Amortisation<\/td>\u2013<\/td><\/tr>
Chapter 6: Bills of Exchange and Provisional Notes<\/td>\u2013<\/td><\/tr>
Chapter 7: Preparation of Final Accounts of Sole Proprietors<\/td>Final Accounts of Non-Manufacturing Entities
Final Accounts of Manufacturing Entities<\/td><\/tr>
Module 2<\/td><\/tr>
Chapter 8: Financial Statements of Not-for-Profit Organisations<\/td>\u2013<\/td><\/tr>
Chapter 9: Accounts from Incomplete Records<\/td>\u2013<\/td><\/tr>
Chapter 10: Partnership and LLP Accounts<\/td>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<\/td><\/tr>
Chapter 11: Company Accounts<\/td>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<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Paper 2: Business Law<\/span><\/h3>\n\n\n\n

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.<\/p>\n\n\n\n

CA Foundation Syllabus May 2026 for Business Laws<\/td><\/td><\/tr>
Chapter<\/td>Units<\/td><\/tr>
Chapter 1: Indian Regulatory Framework<\/td>\u2013<\/td><\/tr>
Chapter 2: The Indian Contract Act, 1872<\/td>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<\/td><\/tr>
Chapter 3: The Sale of Goods Act, 1930<\/td>Formation of the Contract of Sale
Conditions & Warranties
Transfer of Ownership and Delivery of Goods
Unpaid Seller<\/td><\/tr>
Chapter 4: The Indian Partnership Act, 1932<\/td>General Nature of Partnership
Relations of Partners
Registration and Dissolution of a Firm<\/td><\/tr>
Chapter 5: The Limited Liability Partnership Act, 2008<\/td>\u2013<\/td><\/tr>
Chapter 6: The Companies Act, 2013<\/td>\u2013<\/td><\/tr>
Chapter 7: The Negotiable Instruments Act, 1881<\/td>\u2013<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Paper 3: Quantitative Aptitude<\/span><\/h3>\n\n\n\n

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.<\/p>\n\n\n\n

CA Foundation Syllabus May 2026 for Quantitative Aptitude<\/td><\/tr>
Part A: Business Mathematics<\/td><\/tr>
Chapter 1: Ratio and Proportion, Indices, and Logarithms<\/td>Chapter 5: Basic Concepts of Permutations and Combinations<\/td><\/tr>
Chapter 2: Equations<\/td>Chapter 6: Sequence and Series\u2014Arithmetic and Geometric Progressions<\/td><\/tr>
Chapter 3: Linear Inequalities<\/td>Chapter 7: Sets, Relations and Functions, Basics of Limits and Continuity Functions<\/td><\/tr>
Chapter 4: Mathematics of Finance<\/td>Chapter 8: Basic Applications of Differential and Integral Calculus in Business and Economics
(A) Differential Calculus
(B) Integral Calculus<\/td><\/tr>
PART-B: Logical Reasoning<\/td><\/tr>
Chapter 9: Number Series, Coding and Decoding, and Odd Man Out<\/td>Chapter 11: Seating Arrangements<\/td><\/tr>
Chapter 10: Direction Tests<\/td>Chapter 12: Blood Relations<\/td><\/tr>
PART-C: Statistics<\/td><\/tr>
Chapter 13:
Unit I: Statistical Representation of Data
Unit II: Sampling<\/td>		Chapter 14: Measures of Central Tendency and Dispersion
Unit I: Measures of Central Tendency
Unit II: Dispersion<\/td><\/tr>
Chapter 15: Probability<\/td>Chapter 16: Theoretical Distributions<\/td><\/tr>
Chapter 17: Correlation and Regression<\/td>Chapter 18: Index Numbers<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Paper 4: Business Economics<\/span><\/h3>\n\n\n\n

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.<\/p>\n\n\n\n

Chapter<\/td>Units<\/td><\/tr>
Chapter 1: Nature & Scope of Business Economics<\/td>Introduction
Basic Problems of an Economy & Role of Price Mechanism<\/td><\/tr>
Chapter 2: Theory of Demand and Supply<\/td>Law of Demand and Elasticity of Demand
Theory of Consumer Behaviour
Supply<\/td><\/tr>
Chapter 3: Theory of Production and Cost<\/td>Theory of Production
Theory of Cost<\/td><\/tr>
Chapter 4: Price Determination in Different Markets<\/td>Meaning and Types of Markets
Determination of Prices
Price Output Determination under Different Market Forms<\/td><\/tr>
Chapter 5: Business Cycles<\/td>\u2013<\/td><\/tr>
Chapter 6: Determination of National Income<\/td>National Income Accounting
The Keynesian Theory of Determination of National Income<\/td><\/tr>
Chapter 7: Public Finance<\/td>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<\/td><\/tr>
Chapter 8: Money Market<\/td>The Concept of Money Demand: Important Theories
The Concept of Money Supply
Monetary Policy<\/td><\/tr>
Chapter 9: International Trade<\/td>Theories of International Trade
The Instruments of Trade Policy
Trade Negotiations
Exchange Rate and Its Economic Effects
International Capital Movements<\/td><\/tr>
Chapter 10: Indian Economy<\/td>\u2013<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Also Read: Complete Guide to Commerce with Maths Stream: Subjects, Careers & Salary<\/a><\/strong><\/p>\n\n\n\n

CA Foundation Marks Distribution 2026<\/span><\/h2>\n\n\n\n

The CA Foundation syllabus 2026 and subjects are listed below, along with their respective\u00a0weightage or\u00a0marks. Some CA Foundation courses are separated into two sections; thus, the student must be aware of all CA Foundation exam syllabus, subjects with weightage.<\/p>\n\n\n\n

\n
\n
\n
Papers<\/strong><\/td>CA Foundation Subjects<\/strong><\/td>Marks Distribution<\/strong><\/td><\/tr>
Paper 1<\/td>Principles and Practices of Accounting<\/td>100 Marks<\/td><\/tr>
Paper 2<\/td>Business Laws and Business Correspondence and Reporting
1. Business Laws
2. Business Correspondence and Reporting<\/td>		100 Marks

(60 Marks)
(40 Marks)<\/td><\/tr>
Paper 3<\/td>Business Mathematics and Logical Reasoning and Statistics.
1. Business Mathematics
2. Logical Reasoning
3. Statistics<\/td>		100 Marks

(40 Marks)
(20 Marks)
(40 Marks)<\/td><\/tr>
Paper 4<\/td>Business Economics and Business and Commercial Knowledge
Section A: Business Economics
Section B: Business and Commercial Knowledge<\/td>		100 Marks

(60 Marks)
(40 Marks)<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n

To learn about the CA foundation, eligibility, registration process, and fees, watch this video<\/p>\n\n\n\n

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