ICAI CA Foundation Study Material with CA Books PDF Download

Q: How can we download the CA Foundation study material #year?

To download the study material of the CA Foundation #year exam applicants are required to visit the official website. Then they must search for the relevant link on the homepage. Once get, candidates must click on it and the study material PDF links of all the papers will be displayed on the screen. Applicants must accordingly download the PDFs.

Ashna Priyadashi

Updated on - Nov 14, 2024

Table of Contents

Paper wise Study Material for CA Foundation
Importance of CA Foundation Study Material
How to Download CA Foundation Study Material?
Previous Years Question Papers and Mock Question Papers of CA Foundation
Preparation Tips for CA Foundation
Best Books for CA Foundation Preparation

Every year The Institute of Chartered Accountants of India (ICAI) releases the study material for the CA Foundation exam. This study material is extremely useful for the students who are preparing for their exam preparation.

The CA Foundation course contains four papers: Principles and Practice of Accounting, Business Laws and Business Correspondence and Reporting, Business Mathematics and Logical Reasoning & Statistics, and Business Economics and Business and Commercial Knowledge. Go through this article tp attain a better understanding about the exam.

Paper wise Study Material for CA Foundation

The Paper wise syllabus for CA Foundation is given as follows. Candidates can access the topic wise ICAI study material for Foundation along with CA Foundation maths solution PDF. Candidates can also download the ICAI books PDF for reference.

Paper-1: Principles and Practice of Accounting

The study material related to Paper 1 is given in the following table. Candidates are advised to click on the links and access the PDFs.

Chapters	Units	Links
Chapter 1: Theoretical Framework	Unit 1: Meaning and Scope of Accounting	Click Here
	Unit 2: Accounting Concepts, Principles And Conventions	Click Here
	Unit 3: Accounting Terminology – Glossary	Click Here
	Unit 4: Capital And Revenue Expenditures and Receipts	Click Here
	Unit 5: Contingent Assets and Contingent Liabilities	Click Here
	Unit 6: Accounting Policies	Click Here
	Unit 7: Accounting as a Measurement Discipline	Click Here
	Unit 8: Accounting Standards	Click Here
	Unit 9: Indian Accounting Standards	Click Here
Chapter 2: Accounting Process	Unit 1: Basic Accounting Procedures	Click Here
	Unit 2: Ledgers	Click Here
	Unit 3: Trial Balance	Click Here
	Unit 4: Subsidiary Books	Click Here
	Unit 5: Cash Book	Click Here
	Unit 6: Rectification of Errors	Click Here
Chapter 3: Bank Reconciliation Statement		Click Here
Chapter 4: Inventories		Click Here
Chapter 5: Concept and Accounting of Depreciation		Click Here
Chapter 6: Accounting for Special Transactions	Unit 1: Bill Of Exchange and Promissory Notes	Click Here
	Unit 2: Sale of Goods on Approval or Return Basis	Click Here
	Unit 3: Consignment	Click Here
	Unit 4: Average Due Date	Click Here
	Unit 5: Account Current	Click Here
Chapter 7: Preparation of Final Accounts of Sole Proprietors	Unit 1: Final Accounts of Non-Manufacturing Entities	Click Here
	Unit 2: Final Accounts of Manufacturing Entities	Click Here
Chapter 8: Partnership Accounts	Unit 1: Introduction to Partnership Accounts	Click Here
	Unit 2: Treatment of Goodwill in Partnership Accounts	Click Here
	Unit 3: Admission of a New Partner	Click Here
	Unit 4: Retirement of a Partner	Click Here
	Unit 5: Death of a Partner	Click Here
Chapter 9: Financial Statements of Not-for-Profit Organizations		Click Here
Chapter 10: Company Accounts	Unit 1: Introduction to Company Accounts	Click Here
	Unit 2: Issue, Forfeiture and Re-Issue of Shares	Click Here
	Unit 3: Issue of Debentures	Click Here

Paper-2: Business Laws and Business Correspondence and Reporting

The study material for Paper 2 is given in the following table. Further, it divided into two sections, Business Law and Business Correspondence and Reporting.

Business Laws and Business Correspondence and Reporting
Sec-A: Business Laws
Chapter 1: The Indian Contract Act, 1872	Unit 1: Nature of Contracts	Click Here
	Unit 2: Consideration	Click Here
	Unit 3: Other Essential Elements of a Contract	Click Here
	Unit 4: Performance of Contract	Click Here
	Unit 5: Breach of Contract and its Remedies	Click Here
	Unit 6: Contingent and Quasi Contracts	Click Here
Chapter 2: The Sale of Goods Act, 1930	Unit 1: Formation of the Contract of Sale	Click Here
	Unit 2: Conditions & Warranties	Click Here
	Unit 3: Transfer of Ownership and Delivery of Goods	Click Here
	Unit 4: Unpaid Seller	Click Here
Chapter 3: The Indian Partnership Act, 1932	Unit 1: General Nature of a Partnership	Click Here
	Unit 2: Relations of Partners	Click Here
	Unit 3: Registration and Dissolution of a Firm	Click Here
Chapter 4: The Limited Liability Partnership Act, 2008		Click Here
Chapter 5: The Companies Act, 2013		Click Here
Sec-B: Business Correspondence and Reporting
Chapter 1: Communication		Click Here
Chapter 2: Sentence Types and Direct-Indirect, Active-Passive Speech		Click Here
Chapter 3: Vocabulary		Click Here
Chapter 4: Comprehension Passages		Click Here
Chapter 5: Note Making		Click Here
Chapter 6: Introduction to Basics of Writing		Click Here
Chapter 7: Precis Writing		Click Here
Chapter 8: Article Writing		Click Here
Chapter 9: Report Writing		Click Here
Chapter 10: Writing Formal Letters and Official Communication	Part I: Formal Letters	Click Here
	Part II: Official Communication	Click Here
Chapter 11: Writing Formal Mails		Click Here
Chapter 12: Resume Writing		Click Here
Chapter 13: Meetings		Click Here

Paper-3: Business Mathematics and Logical Reasoning & Statistics

The study material for Paper 3 is given in the following table. Candidates must refer to the following and learn the CA Foundation maths solution.

Business Mathematics and Logical Reasoning & Statistics
Business Mathematics and Logical Reasoning & Statistics
Initial Pages		Click Here
Business Mathematics
Chapter 1: Ratio and Proportion, Indices, Logarithms		Click Here
Chapter 2: Equations and Matrices	Unit I: Equations	Click Here
Chapter 2: Equations and Matrices	Unit II: Matrices	Click Here
Chapter 3: Linear Inequalities		Click Here
Chapter 4: Time Value of Money		Click Here
Chapter 5: Basic Concepts of Permutations and Combinations		Click Here
Chapter 6: Sequence and Series - Arithmetic and Geometric Progressions		Click Here
Chapter 7: Sets, Functions and Relations		Click Here
Chapter 8: Basic Concepts of Differential and Integral Calculus	(A) Differential Calculus	Click Here
	(B) Integral Calculus	Click Here
Logical Reasoning
Chapter 9: Number Series, Coding and Decoding and Odd Man Out		Click Here
Chapter 10: Direction Tests		Click Here
Chapter 11: Seating Arrangements		Click Here
Chapter 12: Blood Relations		Click Here
Chapter 13: Syllogism		Click Here
Statistics
Chapter 14: Statistical Description of Data		Click Here
Chapter 15: Measures of Central Tendency and Dispersion	Unit I: Measures of Central Tendency	Click Here
Chapter 15: Measures of Central Tendency and Dispersion	Unit II: Dispersion	Click Here
Chapter 16 : Probability		Click Here
Chapter 17: Theoretical Distributions		Click Here
Chapter 18: Correlation And Regression		Click Here
Chapter 19: Index Number and Time Series	Unit I: Index Numbers	Click Here
Chapter 19: Index Number and Time Series	Unit II: Time Series	Click Here
Appendices		Click Here

Paper-4: Business Economics and Business and Commercial Knowledge

The study material for Paper 4 is given in the following table. Candidates are suggested to go through both the parts to achieve good marks.

Business Economics and Business and Commercial Knowledge
Part-I: Business Economics
Chapter 1: Nature & Scope of Business Economics	Unit I: Introduction	Click Here
Chapter 1: Nature & Scope of Business Economics	Unit II: Basic Problems of an Economy & Role of Price Mechanism	Click Here
Chapter 2: Theory of Demand and Supply	Unit I: Law of Demand and Elasticity of Demand	Click Here
	Unit II: Theory of Consumer Behaviour	Click Here
	Unit III: Supply	Click Here
Chapter 3: Theory of Production and Cost	Unit I: Theory of Production	Click Here
Chapter 3: Theory of Production and Cost	Unit II: Theory of Cost	Click Here
Chapter 4: Meaning and Types of Markets	Unit I: Meaning and Types of Markets	Click Here
	Unit II: Determination of Prices	Click Here
	Unit III: Price Output Determination under Different Market Forms	Click Here
Chapter 5: Business Cycles		Click Here
Glossary		Click Here
Part-II: Business and Commercial Knowledge
Chapter 1: Business and Commercial Knowledge – An Introduction		Click Here
Chapter 2: Business Environment		Click Here
Chapter 3: Business Organizations		Click Here
Chapter 4: Government Policies for Business Growth		Click Here
Chapter 5: Organizations Facilitating Business		Click Here
Chapter 6: Common Business Terminologies		Click Here

Importance of CA Foundation Study Material

For every candidate attempting the CA Foundation exam, it is advised to prepare and refer to the ICAI CA Foundation Study Material. The study material prepared by ICAI acts as a guide for exam preparation.

If you can prepare for the topics given in the CA study material and are able to solve this paper, you will definitely be able to secure good marks in the final exam.

The reason that the ICAI study material acts as a guide is because it has all the different topics of the exam covered in detail. Practice all the topics thoroughly. You may also want to practice the questions more than once in case you are doubtful.

Also, solve the exercises and problems given in the study material. This way your preparation will be thorough for the exam.

Also Read: CA Foundation Exam Pattern 2025

How to Download CA Foundation Study Material?

The ICAI study material are available online. Follow the simple steps to download the ICAI foundation study material:

The CA Foundation consists of four papers.
In the tables above the list of all topics are mentioned. The links for the study material are mentioned adjacent to each topic.
By clicking on the link you will be redirected to the ICAI CA Foundation study material PDF of the particular topics. You can download each PDF from there.

Must Refer: CA Foundation 2024 Question Paper

Previous Years Question Papers and Mock Question Papers of CA Foundation

Be it any examination, it is always advised that students go through the mock tests and previous year's question papers. It acts as a guiding angel for the preparation and offers a great source of understanding of the question pattern.

Question Papers For Principles and Practice of Accounting

Candidates may download and refer to the previous year’s question papers from the links below.

**Question Papers For Principles and Practice of Accounting**
Particulars	Links
January 2021	Click Here
November 2020	Click Here
November 2019	Click Here
May 2019	Click Here
November 2018	Click Here
May 2018	Click Here

Question Papers For Business Laws and Business Correspondence and Reporting

Candidates may download and refer to the previous year’s question papers from the links below.

**Question Papers For Business Laws and Business Correspondence and Reporting**
Particulars	Links
January 2021	Click Here
November 2020	Click Here
November 2019	Click Here
May 2019	Click Here
November 2018	Click Here
May 2018	Click Here

Mock Test Papers with Answers for CA Foundation

CA Foundation mock test papers give us an idea about the paper pattern, types of questions and difficulty level of questions, the ratio of difficult to easy questions and marks per question. Understanding all this is essential before giving any exam. Candidates can download the ICAI Mock Test Papers from the table below.

Mock Test Papers with Answers for CA Foundation
Particulars	Type	Links
Principles and Practice of Accounting	Questions	Click Here
Principles and Practice of Accounting	Answers	Click Here
Business Laws and Business Correspondence and Reporting	Questions	Click Here
Business Laws and Business Correspondence and Reporting	Answers	Click Here
Business Mathematics and Logical Reasoning & Statistics	Questions	Click Here
Business Mathematics and Logical Reasoning & Statistics	Answers	Click Here
Business Economics and Business and Commercial Knowledge	Questions	Click Here
Business Economics and Business and Commercial Knowledge	Answers	Click Here

Also Check: CA Foundation Mock Test

Preparation Tips for CA Foundation

Some essential tips for you to achieve success in your CA Foundation exam have been mentioned below for your reference. By following the tips you will surely achieve success in the exam.

Understand the Syllabus

Before starting your preparation go through the latest syllabus carefully. Knowing the syllabus is even essential for planning your preparation.

Plan Your preparation

After having gone through the syllabus, make a systematic study plan. This will be useful for you to make good use of your preparation time. Allocate time for the different topics. Also, when the examination dates are close you also want to have sufficient time for revision, make sure to plan accordingly.

Solve Previous years papers

Go through and solve the previous year’s question papers. This will help you know the types of questions that have been asked and also anticipate questions that may come for the exam in the future.

Prepare Notes

Notes prepared by yourself will be very useful for revision when the exam dates are close. Also when you prepare notes yourself it is easier for you to prepare from them Therefore this is an Important practice you should follow from day one of your preparation.

Study in a Group

The practice of studying in groups can be very beneficial. You can study with like-minded people, solve question papers together and clear your doubts amongst yourself.

Must Check: CA Foundation Preparation Tips

Best Books for CA Foundation Preparation

Apart from the ICAI study material for CA Foundation given above, students can also refer to the other books that are available for the CA foundation. ICAI books are mentioned in the table below:

Best Books for CA Foundation Preparation
Topic	Title of Book	Author
Principles And Practice Of Accounting	Fundamentals of Accounting	D.G Sharma
	Fundamentals of Accounting for CA	P.C Tulsian and Bharat Tulsian
	CPT Grewal’s Accountancy	M.P Gupta & B.M Aggarwal
	Padhuka Basics of Accounting for CA CPT	G. Sekar & B Saravana Prasath
	General Economics	S.K.Agarwal
Mercantile Law	Mercantile Laws for CA CPT	P C Tulsian
	Mercantile Law	M.C.Kucchal and Vivek Kucchal
	S Chand Mercantile Laws for CA CPT	P.P.S. Gogna
Quantitative Aptitude	Quantitative Aptitude	Dr. T.Padma and K.C.P Rao
	Quantitative Aptitude Mathematics With Short Tricks	CA Rajesh Jogani
	Quantitative Aptitude	P. N. Arora
Other books for reference	Question Bank with Model Test Papers for CA – Common Proficiency Test (CPT) – Accounting, Mercantile Laws, General Economics & Quantitative Aptitude	R C Bhatt
	General Economics	P M Salwan & Pranjal B Deshpande
	Taxmann’s Business and Commercial Knowledge	Dr C. B. Gupta

FAQs on CA Foundation Study Material

Q: From where can we get the CA Foundation 2025 study material?

A: Students will be able to get the CA Foundation study material 2025 from the official website of the conducting authority. The ICAI provides the study material links as a PDF on the website for all the papers individually for effective preparation.

Q: What is the importance of study materials in CA Foundation exam preparation?

A: The study materials will help the students in learning the topics required to be covered in detail. The study material will help the candidates in preparing for the exam more effectively and it will help them understand the exam requirement. Ths study materials will guide students with correct way of preparation.

Q: Is it mandatory to refer the study materials?

A: Yes, students must refer the study materials shared by the ICAI on the official website for all the papers and chapters individually. It will help the students in preparing for each paper more effectively and inderstanding the exam requirement in detail.

Q: How can we download the CA Foundation study material 2025?

A: To download the study material of the CA Foundation 2025 exam applicants are required to visit the official website. Then they must search for the relevant link on the homepage. Once get, candidates must click on it and the study material PDF links of all the papers will be displayed on the screen. Applicants must accordingly download the PDFs.

Q: What are the best books for CA Foundation exam?

A: The list of books applicants must refer while preparing for the CA Foundation exam are Fundamentals of Accounting by D.G Sharma, Padhuka Basics of Accounting for CA CPT by G. Sekar & B Saravana Prasath, Mercantile Laws for CA CPT by P C Tulsian, Quantitative Aptitude Mathematics With Short Tricks by CA Rajesh Jogani, Quantitative Aptitude by P. N. Arora, Taxmann’s Business and Commercial Knowledge by Dr C. B. Gupta, and many more.