ICAI Exam

ICAI Exam 2025 Syllabus – Subject-Wise Topics, Weightage & Exam Highlights

Finance

Updated on 2025

Table of Contents

Institute of Chartered Accountants of India (ICAI) - CA Foundation Examination Syllabus Highlights

Institute of Chartered Accountants of India (ICAI) - CA Foundation Examination Basic Information

Subject-wise Weightage

Principles and Practice of Accounting

Business Laws and Business Correspondence and Reporting

Business Mathematics, Logical Reasoning and Statistics

Business Economics and Business and Commercial Knowledge

Institute Of Chartered Accountants Of India (Icai) - Ca Foundation Examination Syllabus Highlights

The Institute of Chartered Accountants of India (ICAI) - CA Foundation Examination syllabus is based on Pre-University (Class 11-12) / Commerce Stream, applicable for year 2025. The official syllabus is published on the exam portal.

Name	Institute of Chartered Accountants of India (ICAI) - CA Foundation Examination
Conducting Authority	The Institute of Chartered Accountants of India (ICAI)
Syllabus Based On	Pre-University (Class 11-12) / Commerce Stream
Total Marks	400
Type of Questions	Descriptive, Multiple Choice Questions (MCQ)
Subjects Covered	Principles and Practice of Accounting, Business Laws and Business Correspondence and Reporting, Business Mathematics, Logical Reasoning and Statistics, Business Economics and Business and Commercial Knowledge

Subject-wise Weightage

Subject	Questions	Marks
Principles and Practice of Accounting	-	100
Business Laws and Business Correspondence and Reporting	-	100
Business Mathematics, Logical Reasoning and Statistics	-	100
Business Economics and Business and Commercial Knowledge	-	100

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Principles And Practice Of Accounting

Topic Name	Weightage	Important Concepts
Theoretical Framework	5%-10%	Meaning And Scope Of Accounting Accounting Concepts, Principles And Conventions Capital And Revenue Expenditures And Receipts Contingent Assets And Liabilities Accounting Policies Accounting Standards
Accounting Process	-	Recording Of Transactions Ledger, Trial Balance Rectification Of Errors
Bank Reconciliation Statement	-	Meaning And Importance Preparation Of Bank Reconciliation Statement
Inventories	-	Valuation Of Inventories Inventory Systems (Periodic, Perpetual)
Concept and Accounting of Depreciation	25%-30%	Methods Of Depreciation Change In Method Sale Of Depreciable Assets
Accounting for Special Transactions	15%-20%	Bills Of Exchange Sale Of Goods On Approval Or Return Basis Consignment Joint Ventures Royalty Accounts
Final Accounts of Sole Proprietors	-	Manufacturing Account Trading Account Profit And Loss Account Balance Sheet
Partnership Accounts	-	Introduction To Partnership Accounts Treatment Of Goodwill Admission, Retirement And Death Of A Partner Dissolution Of Partnership Firms
Financial Statements of Not-for-Profit Organizations and Introduction to Company Accounts	30%-40%	Preparation Of Receipts And Payments Account Income And Expenditure Account And Balance Sheet For Not-for-profit Organizations Issue, Forfeiture And Re-issue Of Shares Issue And Redemption Of Debentures Redemption Of Preference Shares Financial Statements Of Companies (Schedule Iii)

Business Laws And Business Correspondence And Reporting

Topic Name	Weightage	Important Concepts
Section A: Business Laws	60 Marks	The Indian Contract Act, 1872 (Nature Of Contracts, Consideration, Performance, Breach, Remedies, Special Contracts) The Sale Of Goods Act, 1930 The Indian Partnership Act, 1932 The Limited Liability Partnership Act, 2008 The Companies Act, 2013 (Essential Features, Incorporation)
Section B: Business Correspondence and Reporting	40 Marks	Communication Sentence Types And Direct-indirect Speech Active-passive Voice Vocabulary Comprehension Passages Note Making Precis Writing Article Writing Report Writing Formal Letters E-mails Resume Writing Meetings

Business Mathematics, Logical Reasoning And Statistics

Topic Name	Weightage	Important Concepts
Part A: Business Mathematics	40 Marks	Ratio And Proportion, Indices, Logarithms Equations Linear Inequalities Mathematics Of Finance (Simple And Compound Interest, Annuities) Permutations And Combinations Sequence And Series (Ap, Gp) Sets, Relations And Functions Basic Concepts Of Limits And Continuity, Differential And Integral Calculus (Introduction)
Part B: Logical Reasoning	20 Marks	Number Series, Coding-decoding And Odd Man Out Direction Tests Seating Arrangements Blood Relations Syllogism
Part C: Statistics	40 Marks	Statistical Description Of Data (Diagrammatic And Graphic Presentation, Frequency Distribution) Measures Of Central Tendency And Dispersion Probability Theoretical Distributions (Binomial, Poisson, Normal) Correlation And Regression Index Numbers

Business Economics And Business And Commercial Knowledge

Topic Name	Weightage	Important Concepts
Part A: Business Economics	60 Marks	Meaning And Scope Of Business Economics Theory Of Demand And Supply Theory Of Production And Cost Price Determination In Different Markets Business Cycles
Part B: Business and Commercial Knowledge	40 Marks	Business Organisations Government Policies For Business Growth Common Business Terminologies

Applicable Degrees

Chartered Accountant (CA) designation

Recognized by numerous universities for Ph.D. programs

Institutions accepting ICAI Exam

NA (It is a professional qualification, not an entrance exam for educational institutions. The qualification is recognized by employers across all industries and by numerous universities for higher studies like Ph.D.)

NA (This exam does not grant admission to specific colleges or universities for undergraduate or postgraduate degrees. However, the CA qualification is recognized by many universities (including IIMs, IITs, and Central Universities) for admission to Ph.D. programs)