CA Foundation Study Material Jan 2027, Syllabus and Study Resources
Download the free PDF notes for the CA Foundation study material Jan 2027. Explore this blog and find the study resources, a direct link to download, and preparation tips.
Table of Content
- CA Foundation Syllabus: An Overview
- How to Download the ICAI CA Foundation Study Material
- How to Download the CA Foundation Study Material from Studycaller
- CA Foundation Study Material Jan 2027
- CA Foundation Study Material: Tips and Strategies
- ICAI Mock Test for CA Foundation
- Why Choose CA Exam Test Series for CA Preparation
The CA Foundation is the first stage of a CA course, and to crack the CA Foundation Exam on the first attempt, students must use the correct and latest study material. Therefore, we are providing the latest chapter-wise ICAI CA Foundation study material PDF for the Jan 2027 exam. These study modules are ICAI-prescribed books covering the full CA Foundation course easily and understandably.
If you want to know the date of the CA Foundation Exam for Jan 2027.ICAI has recently proposed a new scheme for education and training.
Get ready to prepare for your CA Foundation exams with our latest chapter-wise ICAI study material, specifically designed for the Jan 2027 attempt. These complete study modules are based on ICAI-prescribed books, covering the entire CA Foundation syllabus clearly and concisely.
CA Foundation Syllabus: An Overview
The ICAI revealed a revised syllabus for the CA Foundation course, effective July 1, 2023. The CA Foundation syllabus is divided into four papers, each carrying 100 marks. The 4 papers are:
| CA Foundation New Syllabus | |||
| Sl. No | Paper Name | Marks | Types of Questions |
| Paper 1 | Accounting | 100 Marks | Objective |
| Paper 2 | Business Laws | 100 Marks | Objective |
| Paper 3 | Quantitative Aptitude: Part A: Business Mathematics Part B: Logical Reasoning Part C: Statistics |
100 Marks Part A: 40 Marks Part B: 20 Marks Part C: 40 Marks |
Subjective |
| Paper 4 | Business Economics | 100 Marks | Subjective |
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How to Download the ICAI CA Foundation Study Material
The candidates can download the latest ICAI CA Foundation Study Material for Jan 2027 with the help of these simple steps that are given below. The CA foundation study material is available in PDF format.
- Step 1. Visit the official website of ICAI, i.e., icai.org.
- Step 2. Click on the New Scheme and Training tab.
- Step 3. After that, click on the study material.
- Step 4. Select the foundation course
- Step 5. Download the CA Foundation Study Material PDF for each unit.
How to Download the CA Foundation Study Material from Studycaller
- Step 1. Go to the website of studycaller.com
- Step 2. Click on the Notes tab
- Step 3. After that, click on the CA Foundation Notes under the subject-wise CA Foundation Study Material.
- Step 4. Download the CA Foundation Study Material PDFs.
| Subjects | |
| Paper 1: Accounting | Check Here |
| Paper 2: Business Law | Check Here |
| Paper 3: Quantative Aptitude, Part I: Business Mathematics (40) Part II: Logical Reasoning (20) Part III: Statistics (40) |
Check Here |
| Paper 4: Business Economics | Check Here |
CA Foundation Study Material Jan 2027
CA Foundation Paper 1: Accounting
| Module 1 | Unit |
| Chapter 1: Theoretical Framework | Meaning and Scope of Accounting Accounting Concepts, Principles, and Conventions Capital and Revenue Expenditures and Receipts Contingent Assets and Contingent Liabilities Accounting Policies Accounting as a Measurement Discipline: Valuation Principles, Accounting Estimates Accounting Standards |
| Chapter 2: Accounting Process | Basic Accounting Procedures: Journal entries Ledgers Trial Balance Subsidiary Books Cash Book Rectification of Errors |
| Chapter 3: Bank Reconciliation and Statement | - |
| Chapter 4: Inventories | - |
| Chapter 5: Depreciation and Amortisation | - |
| Chapter 6: Bills of Exchange and Provisional Notes | - |
| Chapter 7: Preparation of Final Accounts of Sole Proprietors | Final Accounts of Non-Manufacturing Entities Final Accounts of Manufacturing Entities |
| Module 2 | Units |
| Chapter 8: Financial Statements of Not-for-Profit Organisations | - |
| Chapter 9: Accounts from Incomplete Records | - |
| Chapter 10: Partnership and LLP Accounts | Introduction to Partnership Accounts Treatment of Goodwill in Partnership Accounts Admission of a New Partner Retirement of a Partner Death of a Partner Dissolution of Partnership Firms and LLPs Annexure-II |
| Chapter 11: Company Accounts | Introduction to Company Accounts The issue, Forfeiture, and Re-Issue of Shares Issue of Debentures Accounting for Bonus Issue and Right Issue Redemption of Preference Shares Redemption of Debentures |
CA Foundation Paper 2: Business Law
| Chapter | Units |
| Chapter 1: Indian Regulatory Framework | - |
| Chapter 2: The Indian Contract Act, 1872 | Nature of Contracts Consideration Other Essential Elements of a Contract Performance of Contract Breach of Contract and its Remedies Contingent and Quasi Contracts Contract of Indemnity and Guarantee Bailment and Pledge Agency |
| Chapter 3: The Sale of Goods Act, 1930 | Formation of the Contract of Sale Conditions & Warranties Transfer of Ownership and Delivery of Goods Unpaid Seller |
| Chapter 4: The Indian Partnership Act, 1932 | General Nature of Partnership Relations of Partners 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 Quantitative Aptitude: Part A: Business Mathematics, Part B: Logical Reasoning, Part C: Statistics
| Part A: Business Mathematics | |
| Chapter 1: Ratio and Proportion, Indices, Logarithms | Chapter 5: Basic Concepts of Permutations and Combinations |
| Chapter 2: Equations | Chapter 6: Sequence and Series—Arithmetic and Geometric Progressions |
| Chapter 3: Linear Inequalities | Chapter 7: Sets, Relations and Functions, Basics of Limits and Continuity Functions |
| Chapter 4: Mathematics of Finance | 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 11: Seating Arrangements |
| Chapter 10: Direction Tests | 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 |
Paper 4: Business Economics
| Chapter | Units |
| Chapter 1: Nature & Scope of Business Economics | Introduction Basic Problems of an Economy & Role of Price Mechanism |
| Chapter 2: Theory of Demand and Supply | Law of Demand and Elasticity of Demand Theory of Consumer Behaviour Supply |
| Chapter 3: Theory of Production and Cost | Theory of Production Theory of Cost |
| Chapter 4: Price Determination in Different Markets | Meaning and Types of Markets Determination of Prices Price Output Determination under Different Market Forms |
| Chapter 5: Business Cycles | - |
| Chapter 6: Determination of National Income | National Income Accounting The Keynesian Theory of Determination of National Income |
| Chapter 7: Public Finance | Fiscal Functions: An Overview, Centre and State Finance Market Failure/Government intervention to correct Market Failure The Process of Budget Making: Sources of Revenue, Expenditure Management and Management of Public Debt Fiscal Policy |
| Chapter 8: Money Market | The Concept of Money Demand: Important Theories The Concept of Money Supply Monetary Policy |
| Chapter 9: International Trade | Theories of International Trade The Instruments of Trade Policy Trade Negotiations Exchange Rate and Its Economic Effects International Capital Movements |
| Chapter 10: Indian Economy | - |
CA Foundation Study Material: Tips and Strategies
To succeed in the CA Foundation exam, it is essential to have overall study material and a well-planned study strategy. Here are some tips and strategies to help you prepare for the exam:
- Understand the syllabus and exam pattern: Familiarize yourself with the new syllabus and exam pattern. Understand the weight of each topic and the types of questions that can be expected.
- Create a study plan: Make a study plan that covers all the topics in the syllabus. Allocate time for each topic and stick to your plan.
- Use ICAI study materials: The Institute of Chartered Accountants of India (ICAI) provides study materials for CA Foundation students. Use these materials as they are comprehensive and cover all the topics in the syllabus.
- Practice with mock tests and revision tests: Practice with mock tests and revision tests to assess your knowledge and identify areas for improvement.
- Join a coaching class or online course: Joining a coaching class or online course can help you stay motivated and focused. You can also clarify your doubts and get feedback from experienced faculties.
- Stay updated with current affairs: Stay updated with current affairs, especially in the areas of business, economy, and commerce.
ICAI Mock Test for CA Foundation
The mock tests aim to help students assess their preparation and identify areas for improvement before the actual exams. Candidates can access the detailed schedule and other important information on the official ICAI website, icai.org.
MocK Test Series 1
| Date | Paper | Time |
| Soon | Paper-1: Accounting | 2 PM–5 PM |
| Soon | Paper 2: Business Law | 2 PM–5 PM |
| Soon | Paper-3: Quantitative Aptitude | 2 PM–4 PM |
| Soon | Paper-4: Business Economics | 2 PM–4 PM |
Mock Test Series 2
| Date | Paper | Time |
| Soon | Paper-1: Accounting | 2 PM–5 PM |
| Soon | Paper 2: Business Law | 2 PM–5 PM |
| Soon | Paper-3: Quantitative Aptitude | 2 PM–4 PM |
| Soon | Paper-4: Business Economics | 2 PM–4 PM |
Why Choose CA Exam Test Series for CA Preparation
When it comes to preparing for the hard CA exams, choosing the right test series can make all the difference. caexams.in has emerged as a trusted and result-oriented platform for CA Foundation, Intermediate, and Final aspirants. Here's why it should be your first choice:
- Trusted by Thousands of CA Aspirants: CA Exams has built a strong reputation among CA students for its consistent quality and excellent student feedback.
- ICAI Pattern-Based Question Papers: All tests are strictly based on the latest ICAI exam pattern and syllabus, ensuring real exam-like practice.
- Timely Evaluation with Expert Feedback: Get your answers evaluated within 48–72 hours along with detailed feedback, a marking scheme, and improvement tips.
- Personalized Mentorship & Study Planner: Get personalized mentorship, performance tracking, and a daily study plan customized to your syllabus completion pace.
FAQs
What study material should CA Foundation students use for Jan 2027?
Students should follow the ICAI study material applicable to the January 2027 examination. It should be the main source for understanding the syllabus, concepts, examples, and examination requirements.
Which subjects are covered in the CA Foundation study material?
The Foundation course has four papers: Accounting, Business Laws, Quantitative Aptitude, and Business Economics. ICAI provides course-wise study resources for these papers through its Board of Studies platform.
Is ICAI study material enough for CA Foundation preparation?
ICAI material can provide the core content required for preparation. Students can additionally use mock tests, revision papers, practice questions, and other resources to improve their understanding and examination practice.
Where can students access CA Foundation study material online?
Students can access study material and other academic resources through the ICAI Board of Studies Knowledge Portal. The portal provides study materials, syllabus, recorded lectures, revision test papers, mock tests, and other student resources.
Should students use the same Foundation study material for every attempt?
Students should check the material applicable to their particular attempt before beginning preparation. ICAI can update publications, applicable content, and supporting resources for different examination cycles.
Is there separate study material for each CA Foundation paper?
Yes. Students can access resources according to individual papers, including Accounting, Business Laws, Quantitative Aptitude, and Business Economics. This makes it easier to organise preparation subject by subject.
Should CA Foundation students solve questions along with reading the study material?
Yes. Reading the material helps build concepts, while solving questions shows how well those concepts can be applied. Students can combine chapter-wise practice with revision tests and mock examinations as their preparation progresses.
Does ICAI provide revision and mock-test resources for Foundation students?
Yes. The ICAI student platform includes revision test papers, mock test papers, suggested answers, question papers, and other academic resources alongside study material.
Are live classes available for students appearing in January 2027?
ICAI announced the commencement of Live Virtual Classes for CA Foundation students appearing in the January 2027 examination on September 2, 2026. Students can check the official ICAI announcements and Board of Studies platform for the relevant schedule.
How should students use CA Foundation study material for Jan 2027 preparation?
Students can first complete the relevant chapters from ICAI material, then revise important concepts and practise questions. After completing the syllabus, they can use revision test papers and mock tests to identify areas that need more practice before the examination.
