CA Foundation Weightage 2025: Subject-Wise Marks & Exam Pattern
Published on: August 21, 2025
The level of necessary skills that would be assessed for each subject so that they can prepare accordingly for the examination is as below :
Foundation Course
Level I : Comprehension & Knowledge
Level II : Application
1.Accounting
5%-20%
80%-95%
2.Business Laws
45%-65%
35%-55%
3.Quantitative Aptitude
100%
4.Business Economics
10%-20%
80%-90%
SUBJECT-WISE WEIGHTAGE
PAPER – 1: ACCOUNTING (100 MARKS)
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.
Contents
Section
Weightage
1. Theoretical Framework
I
5%-10%
2. Accounting Process
3. Bank Reconciliation Statement
4. Inventories
5. Depreciation and Amortisation
6. Bills of exchange and Promissory notes
II
30%-35%
7. Preparation of Final accounts of Sole Proprietors 8. Financial Statements of Not-forProfit Organizations 9. Accounts from Incomplete Records (excluding preparation of accounts based on ratios)
III
20%-25%
10. Partnership and LLP Accounts
IV
15%-20%
11. Company Accounts
V
15%-25%
PAPER – 2: BUSINESS LAWS (100 MARKS)
Objective : To develop general legal knowledge of the law of Contracts, Sales, and understanding of various forms of businesses and their functioning to regulate the business environment, and to acquire the ability to address basic application-oriented issues
Contents
Sections
Weightage
1. Indian Regulatory Framework
I
0%-5%
2. The Indian Contract Act, 1872
II
20%-30%
3. The Sale of Goods Act, 1930
III
15%-20%
4. The Indian Partnership Act, 1932
IV
15%-20%
5. The Limited Liability Partnership Act, 2008
V
5%-10%
6. The Companies Act, 2013
VI
15%-20%
7. The Negotiable Instruments Act, 1881
VII
10%-15%
PAPER –3: QUANTITATIVE APTITUDE (100 Marks)
Objective :
(a) To develop an understanding of the basic mathematical and statistical tools and apply them in business, finance, and economic situations.
(b) To develop logical reasoning skills.
The whole syllabus of Quantitative Aptitude shall be divided into three broad areas.
• Business Mathematics
• Logical Reasoning
• Statistics
Contents
Section
Weightage
Part A: Business Mathematics (40 Marks)
1. Ratio and proportion, Indices and Logarithms
2. Equations
3. Linear Inequalities
I
20%-30%
4.Mathematics of Finance
II
30%-40%
5. Permutations and Combinations
6. Sequence and Series
7. Sets, Relations, and Functions, Basics of Limits and Continuity functions.
8. Basic applications of Differential and Integral calculus in Business and Economics (Excluding the trigonometric applications).
III
30%-50%
Part B: Logical Reasoning (20 Marks)
9. Number series coding and Decoding and odd man out
IV
20%-30%
10. Direction Tests
20%-30%
11. Seating Arrangements
20%-30%
12. Blood Relations
20%-30%
Part C: Statistics (40 Marks)
13. Unit 1: Statistical Representation of Data
Unit:2 Sampling
14. Measures of Central tendency and Dispersion
V
45%-50%
15. Probability
16. Theoretical Distributions
VI
25%-30%
17. Correlation and Regression
VII
10%-15%
18. Index Numbers
VIII
10%-15%
PAPER – 4: BUSINESS ECONOMICS (100 Marks)
Objective : To develop an understanding of the concepts and theories of Economics and to acquire the ability to address application-oriented issues.
