CA Foundation Study Material 2025 (Under New Scheme) - Download PDF All Subjects, Recommended Books

CA Foundation Study Material 2025 (Under New Scheme) - Download PDF All Subjects, Recommended Books

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CA Foundation Exam Exam Date:16 Sep' 25 - 16 Sep' 25

Mirza Farhan BaigUpdated on 21 Jul 2025, 05:32 PM IST

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

  1. CA Foundation Subjects 2025 (Under New Scheme)
  2. How to Download CA Foundation 2025 Study Material
  3. CA Foundation Study Material: Download Links and Topics
  4. How to Prepare for CA Foundation 2025 Exam
  5. Recommended Books for CA Foundation 2025 - New Scheme
  6. CA Foundation 2025 Question Papers
CA Foundation Study Material 2025 (Under New Scheme) - Download PDF All Subjects, Recommended Books
CA Foundation Study Material 2025

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.

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CA Foundation Subjects 2025 (Under New Scheme)

SubjectsPaper 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

SubjectPDF Download Links
Paper 1 - AccountingDownload
Paper 2 - Business LawsDownload
Paper 3 - Quantitative AptitudeDownload
Paper 4 - Business EconomicsDownload
CA Foundation Complete Guide
Candidates can check all about CA Foundation by downloading this E-Book.
Check Now

CA Foundation Accounting - Paper 1

ParticularsDetails

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

DownloadLink

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

ParticularsDetails

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

ParticularsDetails

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

  • 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


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.

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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)

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 many papers are there in CA Foundation 2025?
A:

There are a total of 4 papers in CA Foundation 2025: Accounting, Business Laws, Quantitative Aptitude, and Business Economics. 

Q: How can I download CA Foundation study material 2025?
A:

You can download the CA Foundation 2025 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 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. 

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

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.

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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.

https://finance.careers360.com/articles/ca-foundation-registration#:~:text=CA%20Foundation%20Registration%202025%20%2D%20Eligibility%20criteria,-Candidates%20before%20registering&text=Students%20must%20register%20before%20September,have%20cleared%20their%2010th%20class .

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 ;-

https://www.google.com/url?sa=t&source=web&rct=j&opi=89978449&url=https://finance.careers360.com/exams/ca-foundation-exam/amp&ved=2ahUKEwjev-n0t5KEAxWOSmwGHYFyBicQFnoECB0QAQ&usg=AOvVaw2eBxiO3YusK-Mh7jFbZ1Dp .

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:

  1. Material Breach
  2. Minor Breach
  3. Anticipatory Breach
  4. Actual Breach.

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!