CA Foundation Study Material 2025, Fee Download PDF
Explore the updated ICAI CA Foundation study material May/Sept 2025. Download all subjects in PDF format and start your exam prep with official resources.
Table of Content
The CA Foundation is the first stage of a CA course, and to crack the CA Foundation Exam at the first attempt, students must mention the correct and latest study material. Therefore, we are providing the latest chapter-wise ICAI CA Foundation study material PDF for the effort of the May/Sept 2025 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 May/Sept 2025. The exam dates for the CA Foundation May/Sept 2025 are 15, 17, 19, and 21, 2025. 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 May/Sept 2025 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 May/Sept 2025 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 2025
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 |
| 22.04.2025 | Paper-1: Accounting | 2 PM–5 PM |
| 23.04.2025 | Paper 2: Business Law | 2 PM–5 PM |
| 24.04.2025 | Paper-3: Quantitative Aptitude | 2 PM–4 PM |
| 25.04.2025 | Paper-4: Business Economics | 2 PM–4 PM |
Mock Test Series 2
| Date | Paper | Time |
| 05.05.2025 | Paper-1: Accounting | 2 PM–5 PM |
| 06.05.2025 | Paper 2: Business Law | 2 PM–5 PM |
| 07.05.2025 | Paper-3: Quantitative Aptitude | 2 PM–4 PM |
| 08.05.2025 | Paper-4: Business Economics | 2 PM–4 PM |
Summary
The CA Foundation course is the first step towards becoming a Chartered Accountant. To succeed in the exam, it is essential to have a complete study material and a well-planned study strategy.
FAQs
Will the CA Foundation syllabus change in 2025?
Yes, there have been changes in the CA Foundation Syllabus, but not for the May 2025 examination. The new course, which is different from the previous syllabus, was introduced for the June 2024 examination and will continue for January, June and September sessions.
What is the exam pattern for CA Foundation 2025?
The CA Foundation Examination Pattern for 2025 includes four papers, each worth 100 marks, with a total of 400 marks. Papers 1 and 2 are subjective, while papers 3 and 4 are objective (MCQ-based). To pass, candidates need to secure a minimum total of 40% and 50% in each paper.
When to register for CA Foundation 2025?
The CA Foundation's time limit for registration for the September 2025 exam is May 1, 2025. You can register through the official ICAI website, icai.org. The registration fee is 9,000 for Indian candidates and $700 for US candidates.
Which is the best study material for CA Foundation?
For the CA Foundation, the best study material is the ICAI (Institute of Chartered Accountants of India) prescribed books. These books are designed to cover the entire course extensively and are considered the primary resource for examination preparation.
How to prepare for CA Foundation 2025?
To successfully prepare for CA Foundation 2025 Exam, make a structured study plan, use official ICAI content, enroll in coaching classes (if desired), practice regularly, and stay updated with information related to exams.
Which subject is removed from CA Foundation?
The Institute of Chartered Accountants of India (ICAI) has removed vocational correspondence and reporting, and business and commercial knowledge from the CA Foundation Syllabus. These two subjects were part of the old scheme, including six subjects and six papers, while the new scheme, proposed since 2024, reduces the number of subjects and papers.
Can I cover CA Foundation syllabus in 3 months?
Yes, it is possible to cover the CA Foundation syllabus in 3 months, but it requires a focused and dedicated study plan with constant efforts. While 3 months is a tight timeline, the foundation course is generally considered manageable and makes the basic concepts of 11th and 12th grade.
Is CA Foundation paper lengthy?
Yes, CA Foundation Papers can be considered long, especially if students do not have a strong ideological understanding and practice.
Can I pass CA Foundation easily?
This is necessarily not considered impossible to clarify with proper preparation and a strategic approach. Success depends on a strong understanding of courses, effective time management, and persistent study habits.
How many months are sufficient for CA Foundation preparation?
It is generally recommended to prepare for a minimum CA Foundation of 6-8 months, allowing time for complete understanding, modification, and practice.
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