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Download CA Foundation Study Material 2023 (PDF)

download icai ca foundation study material pdf

CA Foundation is the entry-level exam in the Chartered Accountancy course. To crack this exam in your first attempt you need the right study material. In this article, we are providing you with the CA Foundation study material 2023 in pdf. Before commencing your preparation check out the best and most suitable books for CA Foundation. To be precise we have curated ICAI study material CA foundation chapter wise keeping the study modules in mind.

You can download the Chartered Accountancy Foundation study material pdf from the official website or you can download it from the links given below.

Every year ICAI releases CA Foundation modules to help students with their studies. Generally, when some new amendments are done by ICAI in their foundation subjects they release modules on their official portal to make it easy for the students preparing for CA foundation exams.

Related Article: How To Prepare For CA Foundation Exam in Six-Months

Students are advised to visit the official website regularly to get all the updates regarding the latest ICAI CA foundation study material 2023 so that you can prepare yourself with the right syllabus. Check out the table given below:

Subjects Edition Month and Year
1) Principles and Practices of Accounting
(Module 1 and Module II)
Updated September 2021
2) Business Law & Business Correspondence
and Reporting
Section A: Business Law
September 2021
+ RTP May 2023
Section B: Business Correspondence and Reporting Updated September 2021
3) Business Mathematics and Logical
Reasoning & Statistics
Updated September 2021
4) Business Economics & Business and
Commercial Knowledge
Part I: Business Economics
Updated September 2021
Part II: Business and Commercial Knowledge

Updated September 2021

+ Capsule on Business and
commercial knowledge
published in Student
journal December 2022

Along with these ICAI CA Foundation Study Material modules in pdf, we also provide CA Foundation mock test papers, and CA Foundation model question papers. To score good marks in CA foundation you should be regular with your studies and make a schedule and stick to it. Practice as much practice papers as you can prior to a month before exams. 

You can also download the study material in the Hindi language.

Steps to Download ICAI CA Foundation Study Material (PDF):

You can download the ICAI study material CA Foundation May exams 2023 from the official website. by following the steps mentioned below:

Step 1: Visit the official website of ICAI. A drop-down menu will appear when you take the cursor on the “Students section”. Select “BoS Knowledge Portal” from the list.



Step 2: Under this section, click on “Foundation Course”.

BoS Knowledge Portal


Step 3: All four subjects of the CA foundation will appear. Click on any of the papers mentioned in the list.

CA Foundation Study Materials


Step 4: A new page will appear, click on the relevant study material.

Principles and Practice of Accounting


Step 5: A chapter-wise topics list will appear on the screen. Choose any topic and download the ICAI study material CA Foundation May 2023 exams.

Chapter Wise Study Materials


Download CA Foundation Study Material in PDF:

From these below-given links, you can download ICAI CA Foundation Study material 2023 in PDF format. Study Material applicable for May 2023 examination onwards is as follows: 

Paper 1: Principles and Practices of Accounting

Initial Pages
Chapter 1: Theoretical Framework
Unit 1: Meaning and Scope of Accounting
Unit 2: Accounting Concepts, Principles And Conventions
Unit 3: Accounting Terminology – Glossary
Unit 4: Capital And Revenue Expenditures and Receipts
Unit 5: Contingent Assets and Contingent Liabilities
Unit 6: Accounting Policies
Unit 7: Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates
Unit 8: Accounting Standards
Unit 9: Indian 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: Concept and Accounting of Depreciation
Chapter 6: Accounting for Special Transactions
Unit 1: Bill Of Exchange and Promissory Notes
Unit 2: Sale of Goods on Approval or Return Basis
Unit 3: Consignment
Unit 4: Average Due Date
Unit 5: Account Current

Initial Pages
Chapter 7: Preparation of Final Accounts of Sole Proprietors
Unit 1: Final Accounts of Non-Manufacturing Entities
Unit 2: Final Accounts of Manufacturing Entities
Chapter 8: Partnership 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
Chapter 9: Financial Statements of Not-for-Profit Organizations
Chapter 10: Company Accounts
Unit 1: Introduction to Company Accounts
Unit 2: Issue, Forfeiture and Re-Issue of Shares
Unit 3: Issue of Debentures

Hindi Medium

Corrigendum study material, whenever any correction is done in an already published module, ICAI publishes a corrigendum mentioning all the corrections.

Paper 2: Business Laws and Business Correspondence and Reporting

Section A : Business Laws

Section B : Business Correspondence and Reporting

Paper 3: Business Mathematics and Logical Reasoning and Statistics

Paper 4: Business Economics and Business and Commercial Knowledge

Part I: Business Economics

Part II: Business and Commercial Knowledge

Initial Pages
Chapter 1: Introduction to Business & BCK
Chapter 2: Business Environment
Chapter 3: Business Organizations
Chapter 4: Government Policies for Business Growth
Chapter 5: Organizations Facilitating Business
Chapter 6: Common Business Terminologies

It is suggested to the student to refer to these modules while preparing for exams. And also solve CA foundation previous year question papers for better understanding. Hope you have understood how to Download CA Foundation Study material in PDF format.


Must Read: CA Foundation exam pattern 2023

Check Out: How to become a CA in India 2023

Frequently Asked Questions : 


Q. Is study material enough for CA Foundation?

Ans. ICAI CA Foundation study material covers all the syllabus in detail which can help you to clear the foundation exams in first attempt.

Q. How can I get ICAI Foundation study material?

Ans. Students who want to order study material of CA Foundation can visit the official website of ICAI.

Q. Does ICAI provide study material for CA Foundation?

Ans. Yes, ICAI provided CA foundation study material 2023.


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