Gulzar Group of Institutes B.com Admissions 2025
NAAC A+ Grade | Affiliated to I.K Gujral Punjab Technical University, Jalandhar
CA Foundation Study Material 2025 (Under New Scheme) - Download PDF All Subjects, Recommended Books
Edited By Mirza Farhan Baig | Updated on Jul 21, 2025 05:32 PM IST | #CA Foundation Exam
Upcoming Event
CA Foundation Exam Exam Date : 16 Sep' 2025 - 16 Sep' 2025
ICAI CA Foundation Study Material 2025: The Institute of Chartered Accountants of India has prescribed the CA Foundation 2025 Study material on its official website - icai.org applicable for the upcoming Sep 2025 exams. Candidates can download the study material of CA Foundation 2025 in pdf form. It must be noted the new scheme CA Foundation study material PDF is applicable for the upcoming September 2025 exam. The CA Foundation study material new scheme of education and training tab on the official portal. ICAI will conduct the CA Foundation Sep 2025 as per the new ICAI scheme of education and training on September 16, 18, 20 & 22, 2025.
This Story also Contains
- CA Foundation Subjects 2025 (Under New Scheme)
- How to Download CA Foundation 2025 Study Material
- CA Foundation Study Material: Download Links and Topics
- How to Prepare for CA Foundation 2025 Exam
- Recommended Books for CA Foundation 2025 - New Scheme
- CA Foundation 2025 Question Papers
The ICAI study material Foundation consists of topics and subtopics covered under the syllabus of CA Foundation exam. The ICAI foundation study material is an important element in any candidate's preparation for CA Foundation exam. The study material for CA Foundation plays a vital role in providing conceptual clarity and direction to the candidate's preparation. Apart from the study material, candidates must also take the help of the CA Foundation books PDF free download 2025 for best preparation. Read the article to know how to download the CA Foundation study material 2025 including other relevant resources.
ICAI has released the applicable study material for the CA Foundation Sep 2025 exam. The CA Foundation 2025 study material provides detailed information on the subjects and topics included in the syllabus. Therefore, it is important for the candidates to align their preparation with the CA Foundation study material.
CA Foundation Subjects 2025 (Under New Scheme)
| Subjects | Paper Type |
|---|---|
Paper 1: Accounting | Subjective |
Paper 2: Business Laws | Subjective |
Paper 3: Quantitative Aptitude Part A: Business Mathematics Part B: Logical Reasoning Part C: Statistics | Objective |
Paper 4: Business Economics | Objective |
How to Download CA Foundation 2025 Study Material
The candidates can download CA Foundation 2025 study material by following the steps given below. The study material of CA Foundation is available in pdf format.
Step 1 - Go to the official website - icai.org
Step 2 - Click on the New Scheme of Education and Training tab
Step 3 - Next, click on study material
Step 4 - Select Foundation course
Step 5 - Download CA Foundation study material pdf for each of the units.
CA Foundation Study Material: Download Links and Topics
In the tables given below find the download link to the study material of CA Foundation 2025. Also get all the modules, chapters and topics contained in each of the papers. The CA Foundation Sep 2025 exam will be held under the new scheme.
CA Foundation Study Material PDF 2025
| Subject | PDF Download Links |
|---|---|
| Paper 1 - Accounting | Download |
| Paper 2 - Business Laws | Download |
| Paper 3 - Quantitative Aptitude | Download |
| Paper 4 - Business Economics | Download |
CA Foundation Complete Guide
Candidates can check all about CA Foundation by downloading this E-Book.
Check NowCA Foundation Accounting - Paper 1
| Particulars | Details |
|---|---|
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 | - |
Chapter 4: Inventories | - |
Chapter 5: Depreciation and Amortisation | - |
| Chapter 6: Bills of Exchange and Promissory Notes | |
| Chapter 7: Preparation of Final Accounts of Sole Proprietors | 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 |
CA Foundation Business Laws Study Material 2025 - Paper 2
| Download | Link |
|---|---|
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 | - |
| Chapter 6: The Companies Act, 2013 | |
| Chapter 7: The Negotiable Instruments Act, 1881 |
CA Foundation Quantitative Aptitude Study Material 2025 - Paper 3
| Particulars | Details |
|---|---|
Part-A: Business Mathematics | |
Chapters | Units |
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, 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 | - |
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 | - |
Chapter 16: Theoretical Distributions | - |
Chapter 17: Correlation And Regression | - |
Chapter 18: Index Numbers | |
CA Foundation 2025 Paper 4 Business Laws Paper
| Particulars | Details |
|---|---|
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 | - |
Chapter 5: Business Cycles | - |
Chapter 6: 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 | |
How to Prepare for CA Foundation 2025 Exam
Candidates may check the below-mentioned points to prepare themselves effectively for the CA Foundation 2025 exam-
Candidates should go through the CA Foundation syllabus and exam pattern before starting their preparation
They should formulate and follow a good study plan and allocate sufficient time to each subject based on their requirements
Candidates can also refer to the recommended books for CA foundation 2025 alongside the study material.
Revision is of utmost importance
Candidates should also practice CA Foundation sample papers to know the difficulty level of the questions asked in the exam and prepare for the exam accordingly.
They should also attempt sufficient CA Foundation mock tests to get acquainted with the exam pattern and also to boost their confidence.
East Point College | B.Com Admissions 2025
NBA Accredited | AICTE Approved |Application Closing Soon!
Lovely Professional University Admissions 2025
India's Largest University | NAAC A++ | 100% Placements Record | Highest CTC 2.5 Cr PA | 145 + Programmes in 55+ Disciplines | End Date : 15th Apr’25
Recommended Books for CA Foundation 2025 - New Scheme
Here are some of the best books for CA Foundation 2025 preparation under new scheme
- CA Foundation Scanner Cum Compiler Volume 1 & Volume 2 by Manmeet Kaur/SK Aggarwal
- Fundamentals of Accounting by PC Tulsian/Bharat Tulsian
- Quantitative Aptitude Mathematics with short tricks by CA Rajesh Jogani
- Elements of Mercantile Law by ND Kapoor
- CA Foundation Business Laws by Dr. V.K Jain/CA Shashank S. Sharma
CA Foundation 2025 Question Papers
ICAI publishes the CA Foundation question papers on the official knowledge portal - boslive.icai.org. Candidates appearing for the exam should practice the question papers of CA Foundation. It will provide them a good understanding of the CA Foundation exam pattern, the difficulty level of the questions asked and other relevant information. Candidates will also find the best way to access their strengths and weaknesses by solving CA Foundation 2025 question papers and prepare for the exam accordingly.
Frequently Asked Questions (FAQs)
1. Can I crack the CA Foundation exam easily?
You can crack the CA Foundation exam easily if you put in hard work and prepare for the exam by referring to the prescribed study material and solving CA foundation sample papers.
2. How can I download CA Foundation study material 2025?
You can download the CA Foundation 2025 study material by visiting the ICAI official portal.
3. Is referring to CA Foundation Study material enough to crack the exam?
Referring to the CA Foundation 2025 study material will provide you a clarity of the subjects and subtopics included in the syllabus. It will also provide you a good understanding of the previous year question papers. So it will be enough to crack the CA foundation exam.
4. How many papers are there in CA Foundation 2025?
There are a total of 4 papers in CA Foundation 2025: Accounting, Business Laws, Quantitative Aptitude, and Business Economics.
5. Which is best study material for CA Foundation?
What makes a study material for CA Foundation best is its relevance to the latest syllabus and also the source. So check for whether the study material contains the latest updates and is authentic.
6. How do I get CA Foundation study material?
Candidates can get the CA Foundation study material through the education portal of icai website.
7. How to get free study material for CA Foundation?
ICAI provides several learning resources for CA Foundation for free which candidates can download from its website
Articles
Jul 30, 2025
Certifications By Top Providers
Management of Commercial Banking
Via Indian Institute of Technology Kharagpur Accounting and Finance
Via Indian Institute of Management Bangalore Accounting for Managerial Decisions
Via Indira Gandhi National Open University, New Delhi Functional Analysis
Via The Institute of Mathematical Sciences, Chennai Direct Tax Laws and Practice
Via Tezpur University, Tezpur Post Graduate Certificate in Financial Markets
Via International Management Institute, Kolkata Explore Top Universities Across Globe
University of Essex, Colchester
Wivenhoe Park Colchester CO4 3SQUniversity College London, London
Gower Street, London, WC1E 6BTThe University of Edinburgh, Edinburgh
Old College, South Bridge, Edinburgh, Post Code EH8 9YLUniversity of Delaware, Newark
Newark, DE 19716University of Nottingham, Nottingham
University Park, Nottingham NG7 2RDBristol Baptist College, Bristol
The Promenade, Clifton Down, Bristol BS8 3NJACT Exam Centres in India 2025: State/City-Wise Test Centre
8 min ⋆ Feb 25, 2025 04:02 AM ISTDuolingo English Test Slot Booking 2025: Cost, Cancellation, Scheduling, Timings
7 min ⋆ Jul 30, 2025 09:07 AM ISTACT Eligibility Criteria 2025 - Age Limit & Education Qualification
6 min ⋆ Jul 28, 2025 08:07 AM ISTDuolingo Test Eligibility Criteria 2025: Age Limit, Requirements, Countries
6 min ⋆ Jan 27, 2025 04:01 AM ISTNational Medical Admission Test 2025: Requirements, Registration, Fees, Results
14 min ⋆ Jul 23, 2025 06:07 AM ISTGRE Eligibility Criteria 2025: Age limit, Qualification and Scores
9 min ⋆ Jul 31, 2025 04:07 AM ISTPopular Courses and Specializations
Questions related to CA Foundation Exam
Have a question related to CA Foundation Exam ?
Hello aspirant,
Students must register with BoS by September 1, 2024, and finish the four-month study session. Additionally, provisional registrations for students who passed their tenth class have begun at ICAI.
For more information you can visit our site by clicking on the link given below.
Thank you
Sajal Trivedi 09 September,2024
If you chose chartered accountant (CA), then you have to write several exams and practical training. Here are some exams to write in your road to pursue CA, that are conducted by ICAI.
- If you have passed 10th, then you can take an entry level exam. This foundation course consists of 4 papers
- If you are a graduate or postgraduate with specified marks or higher degrees or you passed the foundation course then you can register for the IPCC. It consists of 2 groups with 4 papers each.
- After you pass either 1 or both groups of IPCC, you should pursue articleship.
- After completion or if you still have 6 months of your articles hip time, you can appear for the CA final exams. It consists of 2 groups each consists of 4 papers.
- Before appearing for your final exams, you should undergo AICITSS during the last 2 years of practical training.
- After you have passed in final exams and articleship, you can be a member of ICAI and can use Chartered Accountant before your name.
Rishitha 29 February,2024
Dear aspirant !
Hope you are doing well !
CA Foundation Exam Pattern 2024 – Details
- The CA Foundation examination consists of four papers.
- Paper 1 and Paper 2 are subjective type papers.
- Paper 3 and Paper 4 are objective type papers.
- The CA Foundation exam is conducted for a total of 400 marks, with each paper carrying 100 marks.
Candidates must successfully clear their 10th and 12th exams from a recognized educational institute . Also, the minimum mark they need to attain in their 12th standards is 50% aggregate. There is no age restriction to apply for the CA foundation.
The details of this exam is given below ;-
Hope it helps you !
Thanking you !!
Shivanshu 04 February,2024
A breach of contract refers to the failure of one party to fulfill its responsibilities under the terms of a contract, that leads to legal consequences and potential remedies for the non breaching party. In simple terms, it's when one party doesn't do what they promised to do in a contract.
A breach of contract can take various forms, including:
- Material Breach
- Minor Breach
- Anticipatory Breach
- Actual Breach.
Rishitha 06 February,2024
It's great that you're aiming for the prestigious IAS position. To become an IAS officer, focus on consistent preparation, covering the UPSC syllabus, practicing answer writing, and staying updated with current affairs. Best of luck on your journey!
Sujal Singh 26 April,2025
Explore Career Options (By Industry)
Budget Analyst
Budget analysis, in a nutshell, entails thoroughly analyzing the details of a financial budget. The budget analysis aims to better understand and manage revenue. Budget analysts assist in the achievement of financial targets, the preservation of profitability, and the pursuit of long-term growth for a business. Budget analysts generally have a bachelor's degree in accounting, finance, economics, or a closely related field. Knowledge of Financial Management is of prime importance in this career.
4 Jobs Available
Data Analyst
The invention of the database has given fresh breath to the people involved in the data analytics career path. Analysis refers to splitting up a whole into its individual components for individual analysis. Data analysis is a method through which raw data are processed and transformed into information that would be beneficial for user strategic thinking.
Data are collected and examined to respond to questions, evaluate hypotheses or contradict theories. It is a tool for analyzing, transforming, modeling, and arranging data with useful knowledge, to assist in decision-making and methods, encompassing various strategies, and is used in different fields of business, research, and social science.
3 Jobs Available
Underwriter
An underwriter evaluates insurance, loan, or investment applications to assess risk and decide on approval terms. They analyse data, set premiums or terms, and ensure policies align with regulations. Key skills include analytical thinking, attention to detail, and communication. Underwriters help financial institutions manage risk and maintain profitability by making informed decisions on which risks to accept.
3 Jobs Available
Operations Manager
An Operations Manager ensures smooth business operations by overseeing departments like HR, finance, and supply chain. They implement processes, manage teams, maintain quality, ensure compliance, and plan strategically. Strong leadership, communication, and business knowledge are essential. Typically, they hold a degree in business or an MBA, playing a vital role in improving organisational efficiency and performance.
3 Jobs Available
Finance Executive
A Finance Executive manages a company’s financial operations, including monitoring income, expenses, and preparing financial reports. They develop strategies to improve profits and reduce costs, ensuring financial stability. The role demands strong accounting and analytical skills, attention to detail, and the ability to meet deadlines, making it ideal for proactive individuals with a solid finance background.
3 Jobs Available
Product Manager
A Product Manager drives a product’s success by planning strategy, analysing markets, and collaborating across teams. They focus on user needs, guide development, and monitor performance. With tech advancements like generative AI, PMs now enhance innovation and decision-making. Adaptability and continuous learning are key in this evolving, high-impact career.
3 Jobs Available
Account Manager
An Account Manager plays a key role in bridging the gap between a company and its clients, ensuring smooth communication and fostering long-term partnerships. They are responsible for managing and nurturing client relationships, understanding their needs, and crafting tailored strategies to achieve mutual goals. Account Managers also gather and analyse client feedback to drive service improvements, while promptly addressing and resolving any issues that arise.
2 Jobs Available
Bank Probationary Officer (PO)
A Bank Probationary Officer (PO) is an entry-level managerial role in the banking sector, involving responsibilities like handling customer queries, managing loans, overseeing cash flow, and supervising clerical staff. The role requires formal attire and offers opportunities for promotion to higher positions. After probation, the officer may specialise in areas like credit or risk management.
2 Jobs Available
Welding Engineer
Welding Engineer Job Description: A Welding Engineer work involves managing welding projects and supervising welding teams. He or she is responsible for reviewing welding procedures, processes and documentation. A career as Welding Engineer involves conducting failure analyses and causes on welding issues.
5 Jobs Available
QA Manager
A Quality Assurance (QA) Manager, synonymous with a Quality Assurance Manager, holds a pivotal role in ensuring products meet predefined standards. Responsible for planning, directing, and formulating control policies, the QA Manager safeguards company efficiency and profitability. By scrutinizing products for flaws and ensuring compliance with internal and external requirements, they uphold quality, validating the effectiveness of quality assurance teams in maintaining high standards before product release.
4 Jobs Available
Quality Controller
A Quality Controller monitors and tests products to ensure they meet quality standards in industries like manufacturing and pharmaceuticals. They inspect materials, conduct tests, document defects, and suggest improvements. Key skills include technical knowledge, attention to detail, and analytical ability. Typically requiring an engineering degree, they can advance from junior to senior roles overseeing quality processes and teams.
3 Jobs Available
Production Manager
A Production Manager oversees manufacturing processes, ensuring timely and budgeted delivery of products. Responsible for safe, cost-effective production meeting quality standards, their role adapts to the production system. Also known as an Operations Manager, they manage human and material resources, contributing to efficient production and service delivery.
3 Jobs Available
Product Manager
A Product Manager drives a product’s success by planning strategy, analysing markets, and collaborating across teams. They focus on user needs, guide development, and monitor performance. With tech advancements like generative AI, PMs now enhance innovation and decision-making. Adaptability and continuous learning are key in this evolving, high-impact career.
3 Jobs Available
Product Designer
Individuals who opt for a career as product designers are responsible for designing the components and overall product concerning its shape, size, and material used in manufacturing. They are responsible for the aesthetic appearance of the product. A product designer uses his or her creative skills to give a product its final outlook and ensures the functionality of the design.
Students can opt for various product design degrees such as B.Des and M.Des to become product designers. Industrial product designer prepares 3D models of designs for approval and discusses them with clients and other colleagues. Individuals who opt for a career as a product designer estimate the total cost involved in designing.
2 Jobs Available
Textile Engineer
An individual in textile engineering jobs is creative and innovative that involves the application of scientific laws and principles in everyday work responsibilities. Textile engineering jobs include designing fiber processing systems and related machinery involved in the manufacturing of fiber, cloth, apparel and other related products.
2 Jobs Available
Garment Technologist
From design to manufacture, garment technologists oversee every stage of clothing production. Individuals are actively engaged in determining the perfect fabric and ensuring that production remains inside the budget. Garment Technologists operate very closely with the designing team, pattern cutters and consumers.
2 Jobs Available
Applications for Admissions are open.
Amity University, Noida B.Com Admissions 2025
ApplyRanked as India’s #1 Not for profit pvt. University by India Today
Graphic Era (Deemed to be University) Admissions 2025
ApplyNAAC A+ Grade | Among top 100 universities of India (NIRF 2024) | 40 crore+ scholarships distributed
UPES Dehradun | B.Com Admissions 2025
Apply#41 in NIRF | Highest Package 1.3 CR, Ranked #1 in Academic Reputation in India by QS World University Rankings | Last Date to Apply: 14th August | Admissions Closing Soon
Shoolini University Admissions 2025
ApplyNAAC A+ Grade | Ranked No.1 Private University in India (QS World University Rankings 2025)
BFIT Technical Campus Dehradun | B.Com Admissions 2025
ApplyUGC-approved and NAAC-accredited B.Com program affiliated with HNB Garhwal Central University.
GNA University B.Com Admissions 2025
Apply100% Placement Assistance | Avail Merit Scholarships
News and Notifications
July 06, 2025 - 09:39 AM IST
March 04, 2025 - 11:00 AM IST
January 12, 2025 - 07:09 AM IST
December 26, 2024 - 06:11 PM IST
November 26, 2024 - 04:34 PM IST
November 14, 2024 - 11:19 AM IST
October 30, 2024 - 10:30 PM IST
Stay up-to date with CA Foundation Exam News
Back to top