CA Foundation Test Series for Sep 2025

Importance of CA Foundation Test Series For Exam Preparation

The CA Foundation test series is an essential tool providing an effective preparation and success to the students. Here are the importances of CA foundation test series require for CA students to prepare exam well.

1. Familiarity with exam pattern: CA Foundation test series offers a real life exam format to students getting ready for their actual exams. There is 70% exam comes from subjective part while rest of 30% of paper covers objective portion for CA Foundation paper 1 and paper 2 and paper 3 and paper 4 consist of 100% MCQs . Test series helps students to understand types of question, marking schemes, attempt paper within time constraints.
2. Self-assessment: The CA Foundation test series makes students able to evaluate their conceptual understanding on important topics in every subject. It helps students to identify their strong and weak areas allow them to improve the area where they lack the performance by providing them chapter wise and subject wise tests.
3. Time management: Mock test series provided by test series improve time management skills in students. it offers an ambience of real exam applying real timed exam conditions on students so that they can able to manage time effectively and complete their paper within time allocation by ICAI of 3 hrs that is most important for CA students preparing CA Foundation exams 2025.
4. Build confidence: Practicing regularly through mock test papers lower the exam anxiety in students providing real exam scenarios that ultimately boost confidence in students through repeated exposure to high quality marks questions.
5. Performance analysis: Our CA Foundation test series come up with detailed feedback, scorecard and topic wise and subject wise performance evaluation to students help students to make them ready for their next CA foundation attempt. Through performance analysis, students can focus on weak areas and improve them and evaluate their progress.
6. Error correction: CA Foundation test series provides answer keys and detailed solutions to the students that highlight mistakes in concepts or their approach. The test series encourages students to rectify their problem-solving techniques and avoid performing common errors during exams.
7. Higher success rate: Practice through our structured test series improves accuracy and speed and helps in bringing opportunity of scoring 50% aggregate and 40% in each paper.

CA Foundation Exam Dates 2025

CA Foundation test series is important for structured preparation, offering solutions to the students to handle the exam difficulties effectively. CA foundation exam is conducted every year by the ICAI in the month of May/June, September and January. The exam dates for CA Foundation course for September 2025 haven’t announced yet. We will inform you as soon as ICAI makes any announcement about exam dates.

CA Foundation Eligibility 2025

Read the eligibility criteria for CA Foundation course important for students to know before applying into this course require for September 2025 CA Foundation attempt.

1. Students must qualified senior secondary in 2025 in any stream- commerce, science, and arts. There is no minimum percentage required to register but passing class 12th is compulsory.
2. A four month study period is mandatory after registration with ICAI’s board of studies. Students who want to appear in September 2025 CA foundation exam must register themselves till May 1st, 2025.

CA Foundation Course Fee 2025

Let understand the breakdown of fee structure require for registering in CA Foundation course September 2025 describes briefly-

CA Foundation Exam Pattern 2025

Carefully check the exam pattern for CA Foundation September 2025 exam presented in table format for clarity-

CA Foundation Syllabus 2025

CA Foundation syllabus is set by ICAI consisting of four subjects each paper needs theoretical and practical understanding focusing on analytical skills of students. The ICAI CA foundation syllabus requires students to focus on these particular subjects paving the way for their CA journey.

Here are detail breakdown of CA Foundation subjects includes various topics for September 2025 examination.

Paper-1: Principles and Practice of Accounting

Principles and Practice of Accounting
Chapter 1	1. Accounting supports transparency and informed decisions. 2. Accounting ensures standardized, transparent financial reporting 3. Capital vs. revenue items define financial reporting. 4. Uncertain future-dependent financial outcomes. 5. Accounting policies ensure fair financial reporting. 6. Accounting measures value using monetary estimates. 7. Accounting Standards ensure consistency, comparability, disclosure.
Chapter 2	1. Journal records all transactions in chronological order. 2. Ledgers classify entries from journal into accounts. 3. Trial Balance ensures debit and credit totals match. 4. Subsidiary books simplify frequent transaction recordings efficiently. 5. Cash book maintains all cash and bank transactions. 6. Errors are rectified through adjustments or suspense account.
Chapter 3	1. Bank records and account types. 2. Transaction methods and tools. 3. Reconciliation and book errors. 4. Security and fraud controls. 5. Online and automated services.
Chapter 4	1. Inventory includes raw, WIP, finished goods. 2. FIFO and LIFO are valuation methods. 3. Periodic system uses physical counting 4. Perpetual system maintains continuous records. 5. Normal and abnormal losses affect inventory. 6. Stock ledger tracks receipts and issues.
Chapter 5	1. Depreciation and amortization allocate asset cost over usage. 2. Assets are classified as tangible or intangible by nature. 3. Various depreciation methods determine yearly asset expense allocation. 4. Depreciation affects book value, profit, and true income. 5. Intangible assets include rights like patents and trademarks.
Chapter 6	1. A bill may be inland or foreign. 2. The drawer directs the drawee to pay. 3. Bills follow stages of acceptance and payment. 4. Noting and protest formalize bill dishonour. 5. Certain bills permit installment-based payments.
Chapter 7	1. Final accounts include income and position statements. 2. Non-manufacturing involves buying and selling goods. 3. Manufacturing converts raw materials into finished products. 4. Accounting uses accrual and historical cost principles. 5. Adjustments ensure accurate and fair financial reporting.
Chapter 8	1. Organisation operated for benefit, not for profit. 2. Receipts and payments show cash movement. 3. Accrual and fund accounting ensure accuracy. 4. Statements include receipts, income, and balance sheet. 5. Capital fund and legacy support long-term needs.
Chapter 9	1. Accounting records may be incomplete and lack standardization. 2. Transactions can be recorded using single entry bookkeeping. 3. Revenue and expenses are recorded when earned or incurred. 4. Final accounts show financial position at year-end. 5. Errors, adjustments, and reconciliation correct and align records.
Chapter 10	1. Partnership is agreement to share business profits. 2. Capital invested by partners earns agreed interest. 3. Goodwill reflects firm’s value and reputation. 4. Partner changes lead to reconstitution adjustments. 5. Dissolution involves settling assets and liabilities.
Chapter 11	1. Company formed by law with succession. 2. Share capital includes various stages. 3. Debentures issued as company debt. 4. Bonus and rights shares issued. 5. Redemption done using specific reserves.

Paper-2: Business Laws and Business Correspondence and Reporting

Business Laws
Chapter 1	1. Studying law helps Chartered Accountants handle issues. 2. Legal knowledge supports taxation-related responsibilities. 3. Laws evolved from ancient written codes. 4. Chapter introduces students to various laws. 5. Explains lawmaking and implementation in India. 6. Understanding legal framework is professionally essential.
Chapter 2	1. The Act deals with the general principles and rules governing contracts. 2. Consideration is something given in return for a promise. 3. Exchange of value forms basis of enforceable contractual promises. 4. Performance of contract involves fulfilling promises by parties as agreed. 5. Anticipatory and actual breach allow remedies including damages, rescission, and injunctions. 6. Contingent and quasi-contracts impose legal duties based on events. 7. A contract of indemnity ensures loss protection; guarantee secures debt repayment. 8. Bailment involves temporary delivery of movable goods under contract for a specific purpose. 9. Agency is a legal relationship where one person acts for another.
Chapter 3	1. The Sale of Goods Act, 1930 governs movable goods transactions and ownership transfer. 2. In a sale contract, key terms include time stipulations, conditions, warranties, and implied protections. 3. Delivery must enable buyer to take possession effectively. 4. Delivery method depends on contract terms and circumstances. 5. An unpaid seller holds rights against goods and the buyer.
Chapter 4	1. Partnership is a business agreement to share profits and liabilities. 2. Partners act as agents, jointly managing and binding the firm. 3. Partners must act in good faith, share profits, and bear joint liability. 4. Firm registration rules, non-registration effects, and dissolution procedures explained.
Chapter 5	1. LLP combines limited liability with partnership flexibility. 2. It is a separate legal entity with perpetual succession. 3. Partners’ liability is limited to their contributions. 4. Requires minimum two partners and designated partners. 5. LLPs must register and comply with LLP Act, 2008. 6. Different from partnerships and companies in structure and liability.
Chapter 6	1. A company is a separate legal entity by law. 2. Shareholders have limited liability based on company type. 3. Companies possess perpetual succession and distinct identity. 4. Corporate veil may be lifted in certain cases. 5. Companies classified by liability, control, and capital.
Chapter 7	1. The Act governs notes, cheques, and exchanges. 2. Negotiable instruments are freely transferable credit documents. 3. Promissory notes involve promises; bills involve payment orders. 4. Cheques are payable on demand, including electronic forms. 5. Instruments may be bearer, order, inland, or foreign.

Paper-3: Business Mathematics, Logical Reasoning and Statistics

Part - A: Business Mathematics
Chapter 1	1. A ratio compares similar quantities. 2. Proportion is equality of ratios. 3. Logarithm is a power of base. 4. Logarithms help solve business problems.
Chapter 2	1. An equation shows equality between expressions. 2. If true for some value, it's conditional. 3. Quadratic equations have x² as highest power. 4. Elimination and cross-multiplication solve equations.
Chapter 3	1. Linear inequalities show unequal relationships. 2. They apply to business constraints. 3. Solutions form a region or space.
Chapter 4	1. People borrow money for expenses. 2. Lenders charge interest for compensation. 3. Interest depends on time, risk, inflation. 4. It can be simple or compound.
Chapter 5	1. Fundamental counting uses addition, multiplication rules. 2. Factorials calculate total arrangement ways. 3. Permutations consider order in arrangements. 4. Combinations ignore order of selection.
Chapter 6	1. A sequence follows a definite rule. 2. The nth term determines each value. 3. Arithmetic Progression has common difference. 4. Geometric Progression has constant ratio.
Chapter 7	1. A set is a distinct collection. 2. A function maps elements uniquely. 3. One-one and onto gives bijection. 4. Inverse exists if function is bijective.
Chapter 8	1. Differentiation finds rate of change. 2. Used in cost, revenue, demand analysis. 3. Integration is reverse of differentiation. 4. Cost function is found using integration.
Part - B: Logical Reasoning
Chapter 9	1. Number series involve identifying patterns. 2. Alphabet series follow letter patterns. 3. Coding replaces letters or numbers. 4. Coding replaces letters or numbers.
Chapter 10	1. Students learn to solve direction puzzles. 2. They understand main and cardinal directions.
Chapter 11	1. Seating arrangements include linear and circular. 2. Seating arrangements include linear and circular. 3. Use definite, comparative, negative clues. 4. Use diagrams for solving accurately.
Chapter 12	1. Blood relations are birth-based. 2. Divided into paternal, maternal sides.
Part - C: Statistics
Chapter 13	1. Statistics supports data-based decisions. 2. Data collection methods vary widely. 3. Sampling involves studying a representative sample. 4. It reduces cost, time, and effort.
Chapter 14	1. Central tendency clusters around middle value. 2. Arithmetic Mean is sum/count. 3. Median is middle of sorted data. 4. Mode is most frequent value.
Chapter 15	1. Probability measures event likelihood. 2. Objective probability uses factual data. 3. Relative frequency uses repeated trials. 4. Expected value averages weighted outcomes.
Chapter 16	1. Probability assigned to outcomes theoretically. 2. Binomial: only success or failure. 3. Poisson: events in fixed time 4. Normal: most common bell curve.
Chapter 17	1. Correlation shows variable relationship direction. 2. Regression predicts dependent variable outcomes. 3. Pearson measures linear numeric correlation. 4. Spearman ranks qualitative data correlation.
Chapter 18	1. Index compares values over time. 2. Types: Simple and Composite indexes 3. Methods: Aggregative and Relative. 4. Weighted method uses quantity factors.

Paper-4: Business Economics and Business and Commercial Knowledge

Business Economics
Chapter 1	1. Business Economics applies economics to solve business problems. 2. It focuses on micro-level decisions and practical applications. 3. Scarcity of resources creates fundamental economic problems worldwide. 4. Capitalist, socialist, and mixed economies solve them differently.
Chapter 2	1. Demand varies inversely with price, influenced by factors. 2. Consumers make choices due to limited resources. 3. Supply reflects producers’ willingness to sell at prices.
Chapter 3	1. Production transforms resources into goods and services. 2. Cost analysis examines monetary input-output relations. 3. Different cost types guide production decisions.
Chapter 4	1. Markets enable price-based exchanges. 2. Revenue concepts relate to demand elasticity. 3. Prices are determined by demand-supply interaction. 4. Perfect competition has many sellers, identical products.
Chapter 5	1. Business cycles show periodic economic ups and downs. 2. They include expansion, peak, contraction, and trough. 3. Internal and external factors drive fluctuations. 4. Understanding cycles aids strategic business planning.
Chapter 6	1. National Income Accounting tracks economic activities. 2. It aids policy, planning, and comparison. 3. Keynesian theory links demand to income levels. 4. It explains equilibrium, gaps, and multiplier effects.
Chapter 7	1. Government ensures welfare through economic functions. 2. Government corrects market failures through regulation. 3. Government budget process: revenue, expenditure, debt management. 4. Fiscal policy stabilizes economy and promotes growth.
Chapter 8	1. Money demand reflects preferences for liquidity. 2. Money supply involves currency, deposits, and credit. 3. Monetary policy regulates inflation and growth.
Chapter 9	1. Theories explain trade benefits, patterns, and evolution. 2. Free trade policies, tariffs, and NTMs. 3. WTO-led trade talks, agreements, and reforms. 4. Exchange rates influence trade, inflation, competitiveness, and monetary policy. 5. International capital flows involve global investments.
Chapter 10	1. India’s economy declined under colonial rule. 2. Post-independence focused on planned growth. 3. 1980s reforms laid liberal groundwork. 4. 1991 reforms opened markets widely.