Aspiring chartered accountants need more than just academic expertise to succeed in the constantly changing financial industry; they also need a curriculum that is up-to-date. The CA Foundation course material is applicable here. In this blog post, we’ll go over the key components of the CA Foundation course outline and introduce you to Studybytech, a business that specializes in offering excellent CA training. We are also excited to announce that Studybytech is already accepting applications for its class of 2025 CA Foundation students!
CA Foundation New Syllabus
The following papers have been added to the CA Foundation 2025 syllabus under the New ICAI Scheme:
- Accounting
- Business Law
- Mathematics
- Business Economics
Detailed CA Foundation Syllabus Under New Scheme 2026
Paper 1 Accounting
| Objective: To develop an understanding of the basic concepts and principles of accounting and apply the same in preparing financial statements and simple problem-solving. | |
| Topics | Sub Topics |
| Theoretical Framework | Recording accounting transactions: principles of double entry bookkeeping, books of original entry journal, subsidiary books, cash book, ledger format, posting from journals and subsidiary books, balancing accounts.Preparation of the Trial BalanceRectification Of Errors |
| Accounting Process | Recording accounting transactions: principles of double entry bookkeeping, books of original entry journal, subsidiary books, cash book, ledger format, posting from journals and subsidiary books, balancing accounts.Preparation of the Trial BalanceRectification Of Errors |
| Bank Reconciliation Statement | introduction, reasons, and preparation of bank reconciliation statement |
| Inventories | Meaning and Scope of Accounting concepts, principles, and conventions.Capital and revenue expenditure, capital and revenue receipts, contingent assets, and contingent liabilities accounting Policies.Accounting as a measurement discipline – valuation principles, accounting estimates. Accounting Standards-concepts and objectives. |
Depreciation and amortization | Tangible and intangible assets: meaning & difference, concepts, methods of computation and accounting treatment of depreciation and amortization, change in depreciation method |
| Bills of Exchange and Promissory Notes | Meaning of bills of exchange and promissory notes and their accounting treatment; accommodation bills |
Preparation of Final accounts of Sole Proprietors | Elements of financial statements, closing adjustment entries, trading account, profit and loss account, and balance sheet of manufacturing and non-manufacturing entities |
| Financial Statements of Not-for-Profit Organizations | Meaning, basis and technique of inventory valuation, cost of inventory, net realisable value, and record system |
| Accounts from Incomplete Records (excluding preparation of accounts based on ratios) | |
Partnership And LLP Accounts | Significance and preparation of receipt and payment account, income and expenditure account, and balance sheet; difference between profit and loss account, and income and expenditure account |
Company Accounts | (definition of shares and debts) Issue shares And debts; forfeiture of shares, reissue of forfeited shares Redemption of preference shares and debentures (excluding the purchase and redemption of own debentures by the sinking fund method) Accounting for Bonus Issue and Right Issue |
Paper 2 Business Law
| Objective: To develop general legal knowledge of the law of Contracts and sales and an understanding of various forms of businesses and their functioning to regulate the business environment and the ability to address basic application-oriented issues | |
| Topics | Sub-Topics |
| Indian Regulatory Framework | Major Regulatory Bodies such as the Ministry of Finance, Ministry of Corporate Affairs, SEBI, RBI, IBBI, Ministry of Law and Justice, etc. |
The Indian Contract Act, 1872 | General Nature Of Contract, Consideration, Other essential elements of a valid Contract Performance Contract, Breach Of Contract, Contingent and Quasi Contract, Contract of Indemnity and Guarantee Contract of Bailment and Pledge, Contract of Agency |
| The Sale of Goods Act, 1930 | Formation of the contract of sale, conditions and warranties, transfer of ownership and delivery of goods, unpaid seller and his rights |
The Indian Partnership Act, 1932 | General Nature of Partnership, Rights and Duties of partners, Reconstitution of firms, Registration and Dissolution of a firm |
| The Limited Liability Partnership Act, 2008 | Introduction: covering nature and scope, Essential features, Characteristics of LLP, Incorporation, and Differences with other forms of organizations |
| The Companies Act, 2013 | Essential features of company, Corporate veil theory, Classes of companies, Types of share capital, Incorporation of company, Memorandum of Association, Articles of Association, Doctrine of Indoor Management |
| The Negotiable Instruments Act, 1881 | Meaning of Negotiable Instruments, Characteristics, Classification of Instruments, Different provisions relating to Negotiation, Presentation of Instruments, Rules of Compensation |
Paper 3 Mathematics
| Objective:To develop an understanding of the basic mathematical and statistical tools and apply the same in business, finance, and economic situations.To develop logical reasoning skills. | |
| Topics | Sub-Topics |
| Part A: Business Mathematics | |
| Ratio and proportion, Indices and Logarithms | Ratio and proportion, and Time and work-related problems, Laws of inequalities, Exponents and antilogarithms |
| Equations | Ratio and proportion, Time and work-related problems, Laws of inequalities, Exponents and antilogarithms |
| Linear Inequalities | Linear Inequalities in one and two variables and the solution space |
| Mathematics of Finance | Ratio and proportion, Time and work-related problems, Laws of inequalities, Exponents and antilogarithms |
| Permutations and Combinations | Basic concepts of Permutations and combinations: Introduction, factorial, permutations, results, circular permutations, permutations with restrictions, and combinations With standard results |
| Sequence and Series | Introduction: Sequences, Series, Arithmetic and Geometric Progression Relationship between AM and GM and Sum of terms of special series and Business Applications |
| Sets, relations, and functions Basics of Limits and Continuity Functions | |
| Basic applications of Differential and Integral calculus in Business and Economics (Excluding the trigonometric applications) | |
| Part B: Logical Reasoning | Number series coding and decoding, odd man out, Direction Tests, Seating Arrangements, Blood Relations |
| Part C: Statistics | |
| Statistical Representation of Data | Diagrammatic representation of data, Frequency Distribution, Graphical representation of Frequency Distribution—Histogram, Frequency Polygon, Ogive, Pie-chart |
| Sampling | Basic principles of sampling theory, Comparison between sample surveys and complete enumerations, some important terms associated with sampling types, sampling errors, and non-sampling errors |
| Measures of Central tendency and Dispersion | Mean Median, Mode, Mean Deviation, Quartiles and Quartile Deviation Standard Deviation, Coefficient of Variation, and Coefficient of Quartile Deviation |
| Probability | Independent and dependent events; mutually exclusive events Total and Compound Probability and Bayes Theorem |
| Theoretical Distributions | Measures of Central Tendency and Dispersion |
| Correlation and Regression | Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank Correlation, Regression lines, Regression equations, and regression coefficients |
| Index Numbers | Uses of Index Numbers, Problems Involved in the Construction of Index Numbers, and Methods of Construction of Index Numbers BSE SENSEX NSE |
Paper 4 Business Economics
| Objective: To develop an understanding of the concepts and theories of Economics and to acquire the ability for address application-oriented issues | |
| Topics | Sub Topics |
| Introduction to Business Economics | Meaning and scope of business economics Basic Problems of an Economy and the Role of Price Mechanism |
Theory of Demand and Supply | Objective: To develop an understanding of the concepts and theories of Economics and to acquire the ability to address application-oriented issues |
| Theory of Production and Cost | Meaning and Factors of Production, Short Run and Long Run Law of Production—The Law of Variable Proportions and Laws of Returns to Scale—Producer’s Equilibrium Concepts of Costs: Short-run and long-run Costs; Average and Marginal Costs, Total, Fixed, and Variable Costs |
| Price Determination in Different Markets | Fiscal functions: overview, center, and state financeMarketFailure/Government Intervention to Correct Market FailureProcess of budget making: sources of revenue, expenditure management, and management of public debt fiscal policy |
| Determination of National Income | Macroeconomic Aggregates and Measurement of National IncomeDetermination of National Income: Keynes’ Two Sector Basic Model, Three Sectors and Four Sectors Models |
| Business Cycles | Meaning, Phases, Features, and Causes behind these Cycles |
| Public Finance | Before 1950: Chanakya and Nand VanshOECDPaper (1950-1991), Basic knowledge, 1991–Onwards |
| Money Market | Concept of Money DemandImportant theories of Demand for MoneyConcept of Money Supply, Cryptocurrency Another New TerminologyMonetary Policy |
| International Trade | Theories of International Trade, including theories of intra-industry trade, KrugmanTradePolicy–TheInstrumentsofTradePolicy.trade negotiations.ExchangeRatesanditseconomiceffects.International Capital Movements: Foreign Direct Investment |
| Indian Economy | Before 1950- Chanakya and Nand VanshOECDPaper (1950-1991),Basic knowledge, 1991 Onwards |
Complementing the CA Foundation Syllabus
The fact that Studybytech is consistent with the CA Foundation curriculum is one of its distinctive advantages. Studybytech’s courses are made to complement the curriculum and give students a well-rounded education that will adequately prepare them for the exam.
Admissions are open for the CA Foundation 2026 batch!
We’re excited to share some news with you! The opening of admissions for the CA Foundation 2026 batch has been eagerly announced by Studybytech. This is your chance to start your path to becoming a chartered accountant with a solid foundation and knowledgeable leadership.
Why choose Studybytech for the CA Foundation?
- High-Quality Education: Studybytech is committed to providing instruction of the highest caliber to ensure your success on the CA Foundation exam.
- Experienced Faculty: Study with professors who are well-versed in the CA syllabus and exam structures.
- Proven Track Record: Become one of the successful CA Foundation students who utilized Studybytech to help them realize their goals.
- Access detailed study materials and resources to assist you in your preparation.
- Personalized Guidance: Take advantage of individualized mentoring and doubt-clearing sessions to help you excel in your studies.
Conclusion
Aspiring chartered accountants may expect a vibrant and thorough education with the new CA Foundation syllabus for 2025. With a focus on taxation, ethics, sustainability, and digital finance, it gives students the abilities they need to excel in the fast-expanding financial industry.
Consider Studybytech to be your success partner as you embark on your CA Foundation path. Studybytech is your entry point to a prosperous career in chartered accounting thanks to its competent professors, solid reputation, and syllabus-specific courses. Don’t pass up the chance to enroll in the CA Foundation 2025 cohort and begin your journey toward a fulfilling career. Enroll right away to set yourself up for success in the future!
FAQ’s
According to public feedback, the revised CA Foundation course is perceived as moderately difficult rather than simple. It requires dedicated study and sufficient preparation, especially for classes like Principles and Practice of Accounting and Business Mathematics. But with consistent effort and good study habits, it is definitely possible.
Yes, ICAI can repeat the questions in subjective papers of 1-marks questions but not in practical or case study types, they just change the way of asking questions but the question asked are almost similar like previous papers.
Yes, passing it requires hard work and a solid study strateg, better understanding of every subject.
The pass percentage for the CA Foundation exam in the first attempt is typically between 18% and 30%.