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-MonthsStudents 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 issue |
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”.
Step 3: All four subjects of the CA foundation will appear. Click on any of the papers mentioned in the list.
Step 4: A new page will appear, click on the relevant study material.
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.
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
| Module-1 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 Module-2 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
| Initial Pages Chapter 1: 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 Chapter 2: 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 3: The Indian Partnership Act, 1932 Unit 1: General Nature of a Partnership Unit 2: Relations of Partners Unit 3: Registration and Dissolution of a Firm Chapter 4: The Limited Liability Partnership Chapter 5: The Companies Act, 2013 |
| Hindi Medium |
Section B : Business Correspondence and Reporting
| Initial Pages Chapter 1: Communication Chapter 2: Sentence Types and Direct-Indirect, Active-Passive Speech Chapter 3: Vocabulary Chapter 4: Comprehension Passages Chapter 5: Note Making Chapter 6: Introduction to Basics of Writing Chapter 7: Precis Writing Chapter 8: Article Writing Chapter 9: Report Writing Chapter 10: Writing Formal Letters and Official Communication Part I: Formal Letters Part II: Official Communication Chapter 11: Writing Formal Mails Chapter 12: Resume Writing Chapter 13: Meeting |
Paper 3: Business Mathematics and Logical Reasoning and Statistics
| Initial Pages Part-A: Business Mathematics Chapter 1: Ratio and Proportion, Indices, Logarithms Chapter 2: Equations and Matrices Chapter 3: Linear Inequalities Chapter 4: Time Value of Money 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 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 Number Appendices |
Paper 4: Business Economics and Business and Commercial Knowledge
Part I: Business Economics
| Initial Pages 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: Meaning and Types of 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 |
| Glossary |
| Self-Examination Questions |
| Hindi Medium |
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.
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