CA Foundation Study Material

CA Foundation study Material (Paper-1: Principles and Practice 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

CA Foundation study Material (Paper-2: Business Laws and Business Correspondence and Reporting)

Paper-2: Sec-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

Paper-2: Sec-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: Meetings

CA Foundation study Material (Paper-3: Business Mathematics and Logical Reasoning & Statistics)

Initial Pages

Part-A: Business Mathematics

• Chapter 1: Ratio and Proportion, Indices, Logarithms
  
• Chapter 2: Equations and Matrices
  
  
  • Unit I: Equations
    
  • Unit II: 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
  
• Chapter 13: Syllogism
  

Part-C: Statistics

• Chapter 14: Statistical Description of Data
  
• Chapter 15: Measures of Central Tendency and Dispersion
  
  
  • Unit I: Measures of Central Tendency
    
  • Unit II: Dispersion
    
• Chapter 16 : Probability
  
• Chapter 17: Theoretical Distributions
  
• Chapter 18: Correlation And Regression
  
• Chapter 19: Index Number and Time Series
  
  
  • Unit I: Index Numbers
    
  • Unit II: Time Series
    
• Appendices

CA Foundation study Material (Paper-4: Business Economics and Business and Commercial Knowledge)

Paper-4: 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

Paper-4 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