ICAI CA Foundation Study Material with CA Books PDF Download

Ashna Priyadashi
Ashna Priyadashi

Updated on - Nov 14, 2024

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
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
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
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
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
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
Answers Click Here
Business Laws and Business Correspondence and Reporting Questions Click Here
Answers Click Here
Business Mathematics and Logical Reasoning & Statistics Questions Click Here
Answers Click Here
Business Economics and Business and Commercial Knowledge Questions Click Here
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.

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