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CA Foundation Study Material 2026 (Under New Scheme) - Download PDF All Subjects, Recommended Books
Upcoming Event
CA Foundation Exam Exam Date:18 Jan' 26 - 24 Jan' 26
The Institute of Chartered Accountants of India has released the CA Foundation 2026 study material for the ICAI CA exam January 2026 session. Candidates preparing for the CA Foundation January 2026 exam under the new scheme can now access the updated study material in PDF form from the official website, icai.org. ICAI will conduct the CA Foundation Jan 2026 exam as per the new ICAI scheme of education and training on January 18, 20, 22 & 24, 2026.
This Story also Contains
- How to Download CA Foundation 2026 Study Material
- CA Foundation Study Material: Download Links and Topics
- How to Prepare for the CA Foundation January 2026 Exam
- Recommended Books for CA Foundation 2026 - New Scheme
- CA Foundation 2026 Question Papers
The CA Foundation study material 2026 (under the new scheme) consists of all the important topics outlined by ICAI. It is an essential resource that provides conceptual clarity and clear direction for CA Foundation exam preparation. Candidates can also access the CA Foundation books PDF free download 2026 for better preparation. Along with the Foundation course, ICAI has also issued the CA Inter 2026 syllabus under the new scheme. Read the article to know how to download the CA Foundation study material 2026, including other relevant resources.
CA Foundation Subjects 2026 (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 2026 Study Material
The candidates can download the CA Foundation 2026 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 - https://www.icai.org
Step 2 - Go to the "New Scheme of Education and Training" section
Step 3 - Next, click on "Study Material"
Step 4 - Select "Foundation Course"
Step 5 - Download the CA Foundation study material PDF for each paper
CA Foundation Study Material: Download Links and Topics
In the tables given below, find the download link to the study material of CA Foundation 2026. Also, get all the modules, chapters and topics contained in each of the papers. The CA Foundation Jan 2026 exam will be held under the new scheme.
CA Foundation Study Material PDF 2026
| 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 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 2026 - 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 2026 - 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 2026 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 the CA Foundation January 2026 Exam
Candidates may check the points mentioned below to prepare themselves effectively for the CA Foundation 2026 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 2026 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.
CA Foundation Complete Guide
Candidates can check all about CA Foundation by downloading this E-Book.
Check NowRecommended Books for CA Foundation 2026 - New Scheme
Here are some of the best books for CA Foundation 2026 preparation under the 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
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CA Foundation 2026 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 the 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 2026 question papers and preparing for the exam accordingly CA Foundation exam.
Frequently Asked Questions (FAQs)
Q: Can I crack the CA Foundation exam easily?
A:
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.
Q: How can I download CA Foundation study material 2026?
A:
You can download the CA Foundation 2026 study material by visiting the ICAI official portal.
Q: Is referring to CA Foundation Study material enough to crack the exam?
A:
Referring to the CA Foundation 2026 study material will provide you a clarity of the subjects and subtopics included in the syllabus. It will also provide you with a good understanding of the previous year question papers. So it will be enough to crack the CA foundation exam.
Q: How many papers are there in CA Foundation 2026?
A:
There are a total of 4 papers in CA Foundation 2026: Accounting, Business Laws, Quantitative Aptitude, and Business Economics.
Q: Which is best study material for CA Foundation?
A:
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.
Q: How do I get CA Foundation study material?
A:
Candidates can get the CA Foundation study material through the education portal of icai website.
Q: How to get free study material for CA Foundation?
A:
ICAI provides several learning resources for CA Foundation for free which candidates can download from its website
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Questions related to CA Foundation Exam
On Question asked by student community
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
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.
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 !!
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.
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