The CA Foundation exam is the first step in a Chartered Accountancy career. You need the right study material to pass this exam on your first attempt. You can download this article’s CA Foundation study material 2025 in PDF format. Check out the most suitable books for the CA Foundation before preparing. ICAI study material CA foundation has been curated chapter-by-chapter, keeping the learning modules in mind.

Here are the links to the Chartered Accountancy Foundation study material pdf that you can download from the official website.

ICAI CA Foundation Study Material Can BE Downloaded as a PDF here:

You can download ICAI CA Foundation Study Material 2025 in PDF format from the following links. For the May/June, September, and January 2025 examinations onwards, the following study materials will be used: 

Paper 1: Principles and Practice of Accounting – Click here to download the below PDF Links

MODULE 1

• Initial Pages
• Chapter 1: Theoretical Framework
  
  • Unit 1: Meaning and Scope of Accounting
  • Unit 2: Accounting Concepts, Principles and Conventions
  • Unit 3: Capital and Revenue Expenditures and Receipts
  • Unit 4: Contingent Assets and Contingent Liabilities
  • Unit 5: Accounting Policies
  • Unit 6: Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates
  • Unit 7: 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: Depreciation and Amortisation
• Chapter 6: Bills of Exchange and Promissory Notes
• Chapter 7: Preparation of Final Accounts for Sole Proprietors
  
  • Unit 1: Final Accounts of Non-Manufacturing Entities
  • Unit 2: Final Accounts of Manufacturing Entities
  • Annexure-I

MODULE 2

• Initial Pages
  • Chapter 8: Financial Statements of Not-for-Profit Organisations
  • Chapter 9: Accounts from Incomplete Records
  • Chapter 10: Partnership and LLP 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
    • Unit 6: Dissolution of Partnership Firms and LLPs
    • Annexure-II
  • Chapter 11: Company Accounts
    
    • Unit 1: Introduction to Company Accounts
    • Unit 2: Issue, Forfeiture and Re-Issue of Shares
    • Unit 3: Issue of Debentures
    • Unit 4: Accounting for Bonus Issue and Right Issue
    • Unit 5: Redemption of Preference Shares
    • Unit 6: Redemption of Debentures
  • Accounting Terminology Glossary

Paper 2: Business Laws – Click here to download the below PDF Links

Initial Pages

• Chapter 1: Indian Regulatory Framework
• Chapter 2: 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
  • Unit 7: Contract of Indemnity and Guarantee
  • Unit 8: Bailment and Pledge
  • Unit 9: Agency
• Chapter 3: 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 4: The Indian Partnership Act, 1932
  
  • Unit 1: General Nature of Partnership
  • Unit 2: Relations of Partners
  • Unit 3: Registration and Dissolution of a Firm
• Chapter 5: The Limited Liability Partnership Act, 2008
• Chapter 6: The Companies Act, 2013
• Chapter 7: The Negotiable Instruments Act, 1881

Paper 3: Business Mathematics and Logical Reasoning & Statistics – Click here to download the below PDF Links

Initial Pages

• PART-A: BUSINESS MATHEMATICS
  
  • Chapter 1: Ratio and Proportion, Indices, Logarithms
  • Chapter 2: Equations
  • Chapter 3: Linear Inequalities
  • Chapter 4: Mathematics of Finance
  • Chapter 5: Basic Concepts of Permutations and Combinations
  • Chapter 6: Sequence and Series – Arithmetic and Geometric Progressions
  • Chapter 7: Sets, Relations and Functions, Basics of Limits and Continuity functions
  • Chapter 8: Basic Applications of Differential and Integral Calculus in Business and Economics
    
    • (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
• PART-C: STATISTICS
  
  • Chapter 13
    
    • Unit I: Statistical Representation of Data
    • Unit II: Sampling
  • Chapter 14: Measures of Central Tendency and Dispersion
    
    • Unit I: Measures of Central Tendency
    • Unit II: Dispersion
  • Chapter 15: Probability
  • Chapter 16: Theoretical Distributions
  • Chapter 17: Correlation and Regression
  • Chapter 18: Index Numbers
  • Appendices

Paper 4: Business Economics – Click here to download the below PDF Links

Initial Pages

• Chapter 1: Nature & Scope of Business Economics
  
  • Unit 1: Introduction
  • Unit 2: Basic Problems of an Economy & Role of Price Mechanism
• Chapter 2: Theory of Demand and Supply
  
  • Unit 1: Law of Demand and Elasticity of Demand
  • Unit 2: Theory of Consumer Behaviour
  • Unit 3: Supply
• Chapter 3: Theory of Production and Cost
  
  • Unit 1: Theory of Production
  • Unit 2: Theory of Cost
• Chapter 4: Price Determination in Different Markets
  
  • Unit 1: Meaning and Types of Markets
  • Unit 2: Determination of Prices
  • Unit 3: Price Output Determination under Different Market Forms
• Chapter 5: Business Cycles
• Chapter 6: Determination of National Income
  
  • Unit 1: National Income Accounting
  • Unit 2: The Keynesian Theory of Determination of National Income
• Chapter 7: Public Finance
  
  • Unit 1: Fiscal Functions: An Overview, Centre and State Finance
  • Unit 2: Market Failure/ Government intervention to correct Market Failure
  • Unit 3: The Process of Budget Making: Sources of Revenue, Expenditure Management and Management of Public Debt
  • Unit 4: Fiscal Policy
• Chapter 8: Money Market
  
  • Unit 1: The Concept of Money Demand: Important Theories
  • Unit 2: The Concept of Money Supply
  • Unit 3: Monetary Policy
• Chapter 9: International Trade
  
  • Unit 1: Theories of International Trade
  • Unit 2: The Instruments of Trade Policy
  • Unit 3: Trade Negotiations
  • Unit 4: Exchange Rate and Its Economic Effects
  • Unit 5: International Capital Movements
• Chapter 10: Indian Economy
• Glossary