CA Foundation Study Material: CA is one of the toughest exams to crack you need the right resources to crack the exam. We are here in this with you and will guide you in the right direction. Before beginning your preparation you need to have an idea on the best books and study material for CA Foundation Exam. To help you save your time we have compiled CA Foundation Study Material & Books in the further modules.
CA Foundation Exam is an entry-level exam for candidates who wish to pursue a career in Chartered Accountancy. Keep reading and preparing for the Chartered Accountancy Foundation Exam with the right study material & books in hand.
- Chartered Accountant Study Material PDF Free Download
- Paper – I: Principles and Practice of Accounting Study Material
- Paper-2: Sec-A: Business Laws Study Material
- Paper – 2 Sec-B: Business Correspondence and Reporting Study Material
- Paper-3: Business Mathematics and Logical Reasoning & Statistics Study Material
- Paper-4: Business Economics and Business and Commercial Knowledge Study Material
- Paper-4 Part-II: Business and Commercial Knowledge Study Material
- How to download CA Foundation Study Material from ICAI?
- Importance of CA Foundation Study Material
- CA Foundation Books to start your preparation
- Is ICAI study material enough for CA Foundation?
- Which Book is best for CA Foundation?
- Is CA Foundation easy?
- How to download CA Foundation Study Material PDF for free?
CA Foundation Study Material & Books
Candidates preparing for the CA Foundation Exam can access the best study material ever from this page or by referring to the official website. Refer to free study material and books from ICAI during your preparation and score better grades in the exam. You can download the Chartered Accountancy Foundation Study Material PDF for free of cost through the quick links available on this page.
Chartered Accountant Study Material PDF Free Download
You can avail all 4 Papers CA Foundation Notes & Study Material needed from this page. Download the required study material for clearing the Chartered Accountancy Foundation Exam from below and score good marks.
| Paper 1 | Principles and Practices of Accounting | 100 Marks | Download |
| Paper 2 | Mercantile Law & General English | 100 Marks | Download |
| Paper-2 (Part I) – Mercantile Laws – 60 Marks | |||
| Paper-2 (Part-II) – General English – 40 Marks | |||
| Paper 3 | Business Mathematics Logical Reasoning and Statistics | 100 Marks | Download |
| Paper 3 – Part I: Business Mathematics and Logical Reasoning (60 Marks) | |||
| Paper 3 – Part II: Statistics (40 Marks) | |||
| Paper 4 | Business Economics & Business and Commercial Knowledge | 100 Marks | Download |
| Paper 4 – Part I: Business Economics (60 Marks) | |||
| Paper 4 – Part II: Business and Commercial Knowledge (40 Marks) |
Paper – I: Principles and Practice of Accounting Study Material
- Module 1
- Initial Pages
- Chapter 1: Theoretical Framework
- Unit 1: Meaning and Scope of Accounting
- Unit 2: Accounting Concepts, Principles And Conventions
- Unit 3: Accounting Terminology – Glossary
- Unit 4: Capital And Revenue Expenditures and Receipts
- Unit 5: Contingent Assets and Contingent Liabilities
- Unit 6: Accounting Policies
- Unit 7: Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates
- Unit 8: Accounting Standards
- Unit 9: Indian Accounting Standards
- Chapter 2: Accounting Process
- Unit 1: Basic Accounting Procedures – Journal Entries
- Unit 2: Ledgers
- Unit 3: Trial Balance
- Unit 4: Subsidiary Books
- Unit 5: Cash Book
- Unit 6: Rectification of Errors
- Chapter 3: Bank Reconciliation Statement
- Chapter 4: Inventories
- Chapter 5: Concept and Accounting of Depreciation
- Chapter 6: Accounting for Special Transactions
- Unit 1: Bill Of Exchange and Promissory Notes
- Unit 2: Sale of Goods on Approval or Return Basis
- Unit 3: Consignment
- Unit 4: Joint Ventures
- Unit 5: Royalty Accounts
- Unit 6: Average Due Date
- Unit 7: Account Current
- Module-2
- Initial Pages
- Chapter 7: Preparation of Final Accounts of Sole Proprietors
- Unit 1: Final Accounts of Non-Manufacturing Entities
- Unit 2: Final Accounts of Manufacturing Entities
- Chapter 8: Partnership Accounts
- Unit 1: Introduction to Partnership Accounts
- Unit 2: Treatment of Goodwill in Partnership Accounts
- Unit 3: Admission of a New Partner
- Unit 4: Retirement of a Partner
- Unit 5: Death of a Partner
- Chapter 9: Financial Statements of Not-for-Profit Organizations
- Chapter 10: Company Accounts
- Unit 1: Introduction to Company Accounts
- Unit 2: Issue, Forfeiture, and Re-Issue of Shares
- Unit 3: Issue of Debentures
- Chapter 11: Basic Accounting Ratios
Paper-2: Sec-A: Business Laws Study Material
- Chapter 1: The Indian Contract Act, 1872
- Unit 1: Nature of Contracts
- Unit 2: Consideration
- Unit 3: Other Essential Elements of a Contract
- Unit 4: Performance of Contract
- Unit 5: Breach of Contract and its Remedies
- Unit 6: Contingent and Quasi Contracts
- Chapter 2: The Sale of Goods Act, 1930
- Unit 1: Formation of the Contract of Sale
- Unit 2: Conditions & Warranties
- Unit 3: Transfer of Ownership and Delivery of Goods
- Unit 4: Unpaid Seller
- Chapter 3: The Indian Partnership Act, 1932
- Unit 1: General Nature of a Partnership
- Unit 2: Relations of Partners
- Unit 3: Registration and Dissolution of a Firm
- Chapter 4: The Limited Liability Partnership
- Chapter 5: The Companies Act, 2013
Paper – 2 Sec-B: Business Correspondence and Reporting Study Material
- Chapter 1: Communication
- Chapter 2: Sentence Types and Direct-Indirect, Active-Passive Speech
- Chapter 3: Vocabulary
- Chapter 4: Comprehension Passages
- Chapter 5: Note Making
- Chapter 6: Introduction to Basics of Writing
- Chapter 7: Precis Writing
- Chapter 8: Article Writing
- Chapter 9: Report Writing
- Chapter 10: Writing Formal Letters and Official Communication
- Part I: Formal Letters
- Part II: Official Communication
- Chapter 11: Writing Formal Mails
- Chapter 12: Resume Writing
- Chapter 13: Meetings
Paper-3: Business Mathematics and Logical Reasoning & Statistics Study Material
- Part-A: Business Mathematics
- Chapter 1: Ratio and Proportion, Indices, Logarithms
- Chapter 2: Equations and Matrices
- Unit I: Equations
- Unit II: Matrices
- Chapter 3: Linear Inequalities
- Chapter 4: Time Value of Money
- Chapter 5: Basic Concepts of Permutations and Combinations
- Chapter 6: Sequence and Series – Arithmetic and Geometric Progressions
- Chapter 7: Sets, Functions and Relations
- Chapter 8: Basic Concepts of Differential and Integral Calculus
- (A) Differential Calculus
- (B) Integral Calculus
- Part-B: Logical Reasoning
- Chapter 9: Number Series, Coding and Decoding and Odd Man Out
- Chapter 10: Direction Tests
- Chapter 11: Seating Arrangements
- Chapter 12: Blood Relations
- Chapter 13: Syllogism
- Part-C: Statistics
- Chapter 14: Statistical Description of Data
- Chapter 15: Measures of Central Tendency and Dispersion
- Unit I: Measures of Central Tendency
- Unit II: Dispersion
- Chapter 16 : Probability
- Chapter 17: Theoretical Distributions
- Chapter 18: Correlation And Regression
- Chapter 19: Index Number and Time Series
- Unit I: Index Numbers
- Unit II: Time Series
- Appendices
Paper-4: Business Economics and Business and Commercial Knowledge Study Material
- Chapter 1: Nature & Scope of Business Economics
- Unit I: Introduction
- Unit II: Basic Problems of an Economy & Role of Price Mechanism
- Chapter 2: Theory of Demand and Supply
- Unit I: Law of Demand and Elasticity of Demand
- Unit II: Theory of Consumer Behaviour
- Unit III: Supply
- Chapter 3: Theory of Production and Cost
- Unit I: Theory of Production
- Unit II: Theory of Cost
- Chapter 4: Meaning and Types of Markets
- Unit I: Meaning and Types of Markets
- Unit II: Determination of Prices
- Unit III: Price Output Determination under Different Market Forms
- Chapter 5: Business Cycles
- Glossary
- Self-Examination Questions
Paper-4 Part-II: Business and Commercial Knowledge Study Material
- Chapter 1: Introduction to Business & BCK
- Chapter 2: Business Environment
- Chapter 3: Business Organizations
- Chapter 4: Government Policies for Business Growth
- Chapter 5: Organizations Facilitating Business
- Chapter 6: Common Business Terminologies
Refer few more articles
How to download CA Foundation Study Material from ICAI?
Candidates can avail the CA Foundation Study Material for all the 4 Papers of CA Foundation. Go through the step by step procedure on how to download the CA Foundation Study Material from the Official Site.
- Firstly, visit the official website of ICAI i.e. icai.org
- You will get a page displaying the Syllabus and all the 4 Papers in the Foundation Course.
- You can click on the corresponding Paper you will have Options for Study Material and the topics listed under it.
- Access all of them as per your need and click on the Chapterwise Topics to get the required study material.
Importance of CA Foundation Study Material
To clear the CA Foundation Exam candidates should refer to the ICAI Study Material and Model Test Papers. If you solve CA Foundation Study Material you can easily crack the exam. Most of the students aren’t aware that ICAI Study Material is the blueprint for any exam preparation. The Study Material and Model Test Papers are more than enough to clear the CA Exam. So first, give preference to the study material to attain conceptual knowledge.
The Study Material here is explained in a detailed way for all the concepts with adequate illustrations so that you can get a strong foundation of basics. Refer to the underlying concepts before referring to the illustrations. Try questioning yourself whether you are clear or not on the topic. Solve the illustrations once you understand the topics.
CA Foundation Books to start your preparation
We have listed the Chartered Foundation Preparation Books prescribed as per the Latest ICAI Syllabus. You can refer to the following books recommended by subject experts while preparing for CA Foundation Exam. Go through them without fail and score better grades in the exam. CA Foundation Suggested Books prevailing here are written in a simple language for better understanding.
- Principles And Practice Of Accounting
a) Fundamentals of Accounting for CA – CPT by P.C Tulsian and Bharat Tulsian
b) CPT Grewal’s Accountancy by M.P Gupta & B.M Aggarwal
c) Fundamentals of Accounting by D.G Sharma
d) Padhuka Basics of Accounting for CA CPT by G. Sekar & b Saravana Prasath
e) General Economics by S.K.Agarwal - Mercantile Law
a) Mercantile Laws for CA CPT by P C Tulsian
b) S Chand Mercantile Laws for CA CPT by P P S GOGNA
c) Mercantile Law by M.C.Kucchal and Vivek Kucchal
d) Padhuka MCQ Bank by G Sekar and B Sarvana Prasath - Quantitative Aptitude
a) Quantitative Aptitude by Dr. T.Padma and K.C.P Rao
b) Padhuka’s practical Guide On Quantitative Aptitude For CA CPT by G.Sekar, B.Saravana Prasath
c) Quantitative Aptitude for CPT: mathematics and Statistics by Tulsian P. C. and Jhujhunwala Bharat
d) Quantitative Aptitude Mathematics With Short Tricks By CA Rajesh Jogani - Other Reference books
a) Question Bank with Model Test Papers for CA – Common Proficiency Test (CPT) – Accounting, Mercantile Laws, General Economics & Quantitative Aptitude by R C Bhatt
b) Quantitative Aptitude – P. N. Arora
c) General Economics by P M Salwan & Pranjal B Deshpande by Taxmann
FAQs on CA Foundation Study Material
1. Is ICAI study material enough for CA Foundation?
Yes, ICAI Study Material is more than enough for clearing the CA Foundation Exam. Begin your preparation beforehand so that it becomes easy for you to clear the exam.
2. Which Book is best for CA Foundation?
There are plenty of books out there in the market available in the market when it comes to preparation for CA Foundation Exam. You can refer to the best books list suggested by experts for all 4 Papers by referring to the above modules of the article.
yes, CA Foundation is easy to clear. But, all that you need to do is studying thoroughly from ICAI manuals and practicing sums from ICAI manuals, past question papers, and RTPs.
Final Words
We wish the data shared above regarding CA Foundation Study Material has been beneficial to the aspirants. For any other queries do leave us a comment and we are here to guide you at any point in your preparation. Keep in touch to know the latest updates on CA Foundation Study Material, Reference Books, etc.