Embarking on the journey to become a chartered accountant is an endeavor marked by dedication and strategic preparation. As the year 2024 approaches, understanding the intricacies of the CA Foundation Accounts paper becomes paramount for success. In this comprehensive guide, we explore the syllabus, pattern, and papers, shedding light on the key aspects that will shape your preparation.
Unraveling the CA Foundation Accounts Syllabus
The CA Foundation Accounts paper serves as a cornerstone in the path to CA excellence. The 2025 syllabus encompasses a meticulous blend of theoretical concepts and practical applications. From basic accounting principles to advanced financial reporting, candidates are expected to demonstrate a profound understanding of the subject matter.
CA Foundation Accounts Syllabus 2025
In the CA Foundation Accounts syllabus for 2024, you’ll dive into practical aspects of accounting. Here’s a simplified overview in below table:
| Syllabus Topic | |
| 1. Theoretical Framework | Meaning and Scope of Accounting |
| Accounting Concepts, Principles, and Conventions | |
| Accounting Terminology. | |
| Capital and Revenue Expenditure, Capital and Revenue Receipts, contingent assets, and contingent liabilities. | |
| Accounting Policies. | |
| Accounting as a Measurement Discipline. | |
| Accounting Standards. | |
| Indian Accounting Standards (IND AS) | |
| 2. Accounting Process | Books of Accounts. |
| Preparation of Trial Balance | |
| Rectification of Errors. | |
| 3. Bank Reconciliation Statements | – |
| 4. Inventories | – |
| 5. Concept and accounting of Depreciation | – |
| 6. Accounting for Special Transaction | Bill of Exchange and Promissory Notes |
| Sale of Goods on approval or return basis. | |
| Consignments | |
| Average due date | |
| Account Current. | |
| 7. Final Accounts of Sole Proprietors | – |
| 8. Partnership Account | Final Accounts of Partnership Firms. |
| Admission, Retirement, and Death of a Partner, including Treatment of Goodwill. | |
| Introduction to LLPs and Distinction of LLPs from Partnership. | |
| 9. Financial Statements of Non-Profit Organisations | – |
| 10. Introduction to Company Accounts | Definition of shares and debentures. |
| The issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares. | |
| Statement of Profit and Loss and Balance Sheet as per Schedule III to the Companies Act, 2013. | |
| Basic Accounting Ratios (Profitability, Solvency, Liquidity, and Turnover). |
CA Foundation Accounts Exam Pattern 2025
Here’s a quick overview of the CA Foundation Accounts Exam Pattern 2025 and the Marking scheme for 2025. Also, we’ve mentioned below the CA Foundation Exam Pattern according to the new updated syllabus:
- The CA Foundation Exam comprises four subjects, each with 100 marks, summing up to 400 marks.
- Two subjects follow an objective pattern, while the others adopt a subjective approach.
- The initial two papers are subjective, whereas the third and fourth papers are objective.
- If students provide an incorrect answer to an objective question, they face a 0.25-point deduction from their overall score.
- CA Foundation Exams occur biannually, in November and May.
- Students have the option to take the exams in either English or Hindi.
- To pass, candidates must secure a minimum of 40% in each topic and at least 50% overall across all subjects.
- Each paper consists of sections, and each section holds a specific percentage of the total marks.
- Explore sample question papers and tests from the past five years on this page to prepare for the CA Foundation 2025 exams.
StudyByTech: Your Gateway to CA Success
In the realm of CA Foundation preparation, StudyByTech stands out as a beacon of excellence. Providing CA classes that go beyond traditional teaching methods, StudyByTech adopts an innovative approach to ensure your success.
Why StudyByTech?
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Mock Tests: Sharpen your exam-taking skills with our series of mock tests, designed to simulate the CA Foundation exam environment.
Conclusion
As you gear up for the CA Foundation Accounts 2025 exam, remember that success lies in a combination of thorough preparation and strategic acumen. StudyByTech is not just a coaching platform; it’s your partner in the journey toward CA excellence. Enroll today and embark on a transformative learning experience that will pave the way for your success in the CA Foundation Accounts paper.
FAQ’s
Although being a chartered accountant is a highly regarded career in India, obtaining this qualification is not simple. One of the most challenging challenges students face during the whole CA Foundation course in a certain amount of time is the CA Foundation test, which is the first step in the Chartered Accounting program.
Yes, even if you just know a small amount of the curriculum, you can still pass the CA Foundation in a month. Also, see the aforementioned article for the Subject-wise CA Foundation 1.5 Day Strategy.
When attempting to revise your whole syllabus in a single day, keep the following considerations in mind: Make a timetable for studying: Set aside particular timeslots for every topic or subject. Set essential or challenging subjects first. Arrange your study resources: Compile all of your lesson notes, textbooks, and other materials.
First attempt: The precise percentage of candidates that attempt the CA Foundation test on their first try is hard to ascertain. Pass rate: Between 20% and 30% of students who take the CA Foundation test are successful.