CA Foundation Study Material 2024 for All Subjects - Download PDF

Paper 1: Accounting

Paper 2: Business Laws

Paper 3: Quantitative Aptitude

Part A: Business Mathematics

Part B: Logical Reasoning

Part C: Statistics

Paper 4: Business Economics

Module 1

Chapters

Units

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

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Chapter 4: Inventories

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Chapter 5: Depreciation and Amortisation

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Unit 1: Final Accounts of Non-Manufacturing Entities

Unit 2: Final Accounts of Manufacturing Entities

Module 2

Chapter 8: Financial Statements of Not-for-Profit Organizations

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

Chapters

Units

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

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Part-A: Business Mathematics

Chapters

Units

Chapter 1: Ratio and Proportion, Indices, Logarithms

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Chapter 2: Equations

Chapter 3: Linear Inequalities

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Chapter 4: Mathematics of Finance

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Chapter 5: Basic Concepts of Permutations and Combinations

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Chapter 6: Sequence and Series - Arithmetic and Geometric Progressions

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Chapter 7: Sets, Functions and Relations

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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

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Chapter 10: Direction Tests

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Chapter 11: Seating Arrangements

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Chapter 12: Blood Relations

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Part-C: Statistics

Chapter 13: Statistical Description of Data

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

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Chapter 16: Theoretical Distributions

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Chapter 17: Correlation And Regression

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Chapter 18: Index Numbers

Part-I: Business Economics

Chapters

Units

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: Price Determination in Different 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

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Chapter 5: Business Cycles

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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