CA Foundation Accounting Exam Analysis

The CA Foundation Principles and Practice of Accounting paper is a crucial exam held on May 15^th, 2025. As always, this paper tests the conceptual clarity of accounting concepts and principles and the application skills of aspiring CA students. The paper was tricky this time; students balanced the approach between theory and practical questions. Some students found the paper difficult to manage, but they managed the numerical questions of journal entries well. At the same time, some theoretical questions needed conceptual understanding and presence of mind.

In this blog you will come to know about CA Foundation Accounting analysis of the exam pattern, question type, chapter-wise weightage, and students feedback on the principles and practice of accounting in detail. ICAI focused on important accounting principles like consistency, accrual, and prudence. Students found managing time challenging during the accounts paper due to lengthy calculations.

Read the full blog, which analyses exam pattern, topic-wise weightage, exam level, and expected marks.

Principles and Practice of Accounting Exam 2025 Analysis

Following the ICAI exam pattern and syllabus from previous papers is important. Students may know the difficulty level and important questions coming in exams. When students set the study priorities, unnecessary topics are removed automatically.

Principles and Practice of Accounting	Difficulty Level
Principles and Practice of Accounting 2025 analysis	Easy to Medium

Students may think of exemption level results with their continuous practice and appropriate preparation on the basis given analysis.

Principles and Practice of Accounting Exam Pattern 2025

The analysis of the CA Foundation Accounting paper highlights the paper structure, important topics, level of difficulty, and students performance. The table provides important information about the latest CA Foundation Accounting and which topics need to be emphasised more.

Question no.	Topic	Level	Point to be emphasised
1a	True/false	Medium	A mix of different chapters
1b	Theoretical framework	Easy
1c	Inventory	Medium	Sale on an approval basis
2a	Rectification of errors	Easy
2b	Bank reconciliation statement	Easy
3a	NPO	Medium	Cheque unpresented for repairs
3b	Partnership admission	Easy
4a	Partnership retirement	Easy	Past adjustments
4b	Final accounts of a sole proprietor	Easy	Computation of correct profit
5a	Depreciation	Easy	Profit/loss on sale
5b	Bills of exchange	Easy	Discounting charges and sharing of proceeds
5b	Subsidiary books	Easy
5c	Bonus and right issue	Easy	Computation of right shares
6a	Issue of shares	Easy	Prorata allotment and forfeiture
6b	Theoretical framework	Medium	Measurement and valuation principles

The CA Foundation Principles and Practice of Accounting exam in May 2025 follows a structured pattern with objective and descriptive questions. From the above-mentioned table, it is easy to assess the recent questions and exam level.

Principles and Practice of Accounting Exam ABC analysis 2024 (previous year)

The ABC analysis of CA Foundation Principles and Practice of Accounting in 2024 provides a comparison with recent exams, which bring students major focus areas, forming scoring opportunities.

Topics	Category “A”	Category B	Category C
	Final Accounts of Sole Proprietors	Consignment Accounts	Theory of Accounting (Basic Concepts)
	Partnership Accounts (including changes)	Joint Venture	Capital and Revenue Expenditure
	Bills of Exchange	Company Accounts – Basics	Average Due Date / Account Current
	Bank Reconciliation Statement (BRS)	Accounting for Goods on Approval Basis	Inventory Valuation
	Rectification of Errors
	Depreciation Accounting

Check the topic-wise analysis of the CA Foundation Accounting exam given in detail below, which will help you understand important questions in the May 2025 examination.

Detailed Principles and Practice of Accounting Exam Analysis

Many topics in the May 2025 exam, such as the CA Foundation Accounting paper, which carries the highest mark, are important for the next attempt.

Journal Entries and Ledger Posting

This topic covered standard entries and ledger preparation. The questions were designed to check students basic understanding. Most of the students said that they were easy to attempt and easy to score.

Trial Balance and Rectification of Errors

There was one five-mark question about rectification involving a suspense account, whereas the trial balance question was basic. The error rectification questions tested a clear understanding of the types of errors. Students who understood the topic effectively were able to attempt it well.

Bank Reconciliation Statement (BRS)

The BRS questions related to unpresented cheques and bank charges seemed tricky. The students who did not practice well found this confusing; however, if they attempted it with a systematic approach, then it was easily managed.

Capital Revenue and Accounting Concepts

This was a theory section that included both MCQs and short notes. Many questions came directly from the ICAI study material. It was easy to attempt, and students whose theoretical concepts were strong scored high in this part.

Principles and Practice of Accounting: Expected Highest Marks

Students have high expectations for their marks, with many anticipating scores above 80.
Because the paper style is known and predictable, some well-prepared students, particularly those who prepared with mock tests, may receive scores in the 90–95 range.
Time management and a firm grasp of subjects like partnership accounts, BRS, and error rectification probably helped the top scorers.

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https://www.catestseries.org/blogs/ca-foundation-chapterwise-analysis.php

https://www.catestseries.org/blogs/develop-analytical-skills-for-ca-exams.php

https://www.catestseries.org/blogs/ca-foundation-1-5-day-strategy---chapter-wise-weightage.php

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