CA Foundation Syllabus 2025: New Scheme, PDF Download

Foundation - 4

Intermediate - 8

Final - 8

Foundation

Intermediate

Final

Meaning and Scope of accounting

Accounting Concepts, Principles, and Conventions

Accounting terminology - Glossary

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.

Indian Accounting Standards – Concepts and Objectives.

Books of Accounts

Preparation of Trial Balance

Rectification of Errors.

Bills of exchange and promissory notes

Sale of goods on approval or return basis

Consignments

Average due Date

Account Current

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.

Significance of Receipt Payment Account

Income

Expenditure Account

Balance Sheet Difference between Profit and Loss Account and Income and Expenditure Account

Preparation of Receipt and Payment Account

Income and Expenditure Account and Balance Sheet.

Definition of shares and debentures

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.

An overview of Sections 1 to 75 covering the general nature

other essential elements of a valid contract

performance of Contract

breach of contract

Contingent and Quasi Contract.

Formation of the contract of sale

Conditions and Warranties,

Transfer of ownership and delivery of goods

Unpaid seller and his rights.

General Nature of Partnership

Rights and duties of partners,

Reconstitution of firms

Registration and dissolution of a firm.

Introduction- covering nature and scope

Essential features, characteristics of LLP

Incorporation and differences with other forms of organizations

Essential features of the company

corporate veil theory

Classes of companies

types of share capital

Incorporation of the company

Memorandum of Association

Articles of Association

The doctrine of Indoor Management

Types

Directions

Network

Process

Problems

Barriers

Types of Communication

Interpersonal Skills

Listening Skill

Emotional Intelligence

Sample Questions with Answers

Exercises.

Assertive sentences

Interrogative sentences

Imperative sentences

Exclamatory sentences

Optative sentences

Subject and Predicate

Verb (Auxiliary, Finite)

Object (Direct, Indirect)

Complement

Adjunct or Adverbial

Clause Structure

Types of Clauses

Simple sentence

Compound sentence

Complex sentence

Compound-complex sentence

Introduction

Procedure for converting Direct speech into Indirect speech

Rules for converting Indirect speech into Direct speech

Usage: Active vs. passive voice

Reasons for using Passive voice

Changing Passive voice to Active voice

Changing Active voice to Passive voice

Suggestions for using Active and Passive voice

Introduction

Significance of improving vocabulary

How to improve vocabulary

Root words

Synonyms and Antonyms

Words formed by using Prefixes

Words formed by using Suffixes

Phrasal verbs

Collocations

Idioms

Exercises

Introduction to Comprehension Passages

Points to Ponder

Sample Passages with answers

Exercises

Introduction to Note Making

Significance of Note Making

Detailed Format Heading(Title)

Steps to Comprehend and summarize a text

Helpful Hints

Sample Passages with Notes

Exercises

Introduction

Process of writing

Styles of Writing

Significance of writing skills for students

Writing Conventions

Characteristics of good writing

Do’s and Don’ts of good writing

What is Précis writing?

Features of good Précis writing

How to write a Précis

Do’s and Don’ts of Précis writing

Examples (Passages with Précis)

Exercises

What is an Article?

Essential elements of Article Writing

Detailed Format

What is a Report?

Essential elements of Report Writing

Kinds of Reports

Detailed Format for above

Types of Letters

Detailed format for (i) above

Points to Remember

Sample Letters

Exercises

How to Write a Formal Mail?

Writing Effective Emails

Essential elements of Mails

Tips and Conventions of Mails

Sample Mails

Exercises

Essential Elements of Resume

Signature

Resume Writing Tips and Conventions

Sample Resumes

Exercises

Notice

Agenda

Drafting minutes

Action Taken Report

Ratio and Proportion, Indices and Logarithms

Ratio and Proportion (Business Applications related to Ratio and Proportion)

Laws of Indices

Exponents and Logarithms and Anti Logarithms.

Equations and Matrices

Equations: Simultaneous linear equations up to three variables, Quadratic and Cubic equations in one variable.

Matrices: Algebra of Matrices, Inverse of a Matrix and determinants, solving system of equations by Cramer’s Rule (involving not more than three variables).

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Time value of Money

Simple Interest

Compound interest

Depreciation

Effective Rate of Interest

Present Value

Net Present Value

Future Value

Perpetuity

Annuities

Sinking Funds

Valuation of Bonds

Calculating of EMI

Calculations of Returns:

Sequence and Series

Introduction Sequences

Series

Arithmetic and Geometric progression

Relationship between AM and GM

Sum of n terms of special series

Sets, Relations, and Functions

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Applications of Marginal Cost and Marginal Revenue etc.

Statistical Representation of Data

Diagrammatic representation of data

Frequency distribution

Graphical representation of Frequency Distribution – Histogram, Frequency Polygon, Ogive, Pie-chart.

Measures of Central Tendency and Dispersion: Mean Median, Mode, Mean Deviation

Quartiles and Quartile Deviation

Standard Deviation

Coefficient of Variation

Coefficient of Quartile Deviation.

Correlation and Regression: Scatter diagram

Karl Pearson’s Coefficient of Correlation

Rank Correlation

Probable Error and Probable limits.

Regression lines

Regression equations

Regression coefficients.

Index Numbers: Uses of Index Numbers, Problems involved in the construction of Index Numbers, Methods of construction of Index Numbers.

Time Series Analysis: Components of Time Series and Calculation of Trend by Moving Average Method.

Meaning and scope of Business Economics

Basic Problems of an Economy and Role of Price Mechanism

Meaning and determinants of demand, Law of demand and Elasticity of demand -Price, income and cross elasticity

Theory of consumer’s behavior - Marshallian approach and Indifference curve approach

Meaning and determinants of supply, Law of supply and Elasticity of supply.

Demand Forecasting

Meaning and Factors of production

Laws 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.

Various forms of markets – Perfect Competition, Monopoly, Monopolistic Competition Oligopoly

Price determination in these markets.

Meaning

Phases

Features

Causes behind these Cycles

Nature of Business

Profession and Employment.

Objectives of Business

Economic and Non-Economic Activities

Forms of Business Organizations.

Micro and Macro Environment

Elements of Micro Environment – Consumers/Customers, Competitors, Organization, Market, suppliers, Intermediaries

Elements of Macro Environment – Demographic, Economic, Political-legal, Socio-cultural, Technological, Global Environment.

Policies creating a conducive business environment such as Liberalization, Privatization,

Foreign Direct Investment.

Indian Regulatory Bodies – RBI, SEBI, CCI, IRDAI

Indian Development Banks – IFCI, SIDBI, EXIM Bank, NABARD

Finance and Stock & Commodity Markets Terminology.

Marketing Terminology.

Banking Terminology.

Other Business Terminology