CA Foundation Study Material for 2025 Exam

Author at PW
July 28, 2025
image

CA Foundation Study Material for 2025 Exam: The CA Foundation September 2025 exam is scheduled from 16th to 22nd September, and many aspirants have already filled out their exam forms between 5th July and 21st July 2025, with the correction window open from 22nd to 24th July. "For those who have already completed the registration, this is the time to shift their focus completely towards preparation. Having the right support, like the PW CA Foundation Study Material, can really make a difference in understanding the topics and staying on track. These materials are designed by ICAI and include updated CA Foundation books, covering all subjects such as Accounting, Business Laws, Mathematics, and Economics. 

While the current batch prepares for the September 2025 attempt, it’s helpful to note that those targeting the CA Foundation 2026 can expect a similar registration schedule around July. Hence, the study material is not just for current aspirants but also useful for future candidates planning ahead. All key information including exam dates, form deadlines, and guidance on CA Foundation books can be found in the article below.

CA Foundation Exam Pattern 

The CA Foundation exam is conducted by the Institute of Chartered Accountants of India (ICAI). It consists of four papers, two are subjective (descriptive) and two are objective (MCQ-based). The exam is held in offline mode (pen and paper).

Paper

Subject

Type

Marks

Duration

Paper 1

Principles and Practice of Accounting

Descriptive

100

3 Hours

Paper 2

Business Laws and Business Correspondence and Reporting

Descriptive

100

3 Hours

Paper 3

Business Mathematics, Logical Reasoning and Statistics

Objective (MCQ)

100

2 Hours

Paper 4

Business Economics and Business and Commercial Knowledge

Objective (MCQ)

100

2 Hours

  • Each paper carries 100 marks, making the total 400 marks.

  • Negative marking of 0.25 marks is applicable in Paper 3 and Paper 4 for every wrong answer.

  • A candidate must score:

At least 40% marks in each paper

At least 50% overall (aggregate) to pass the exam

  • The exam is held in English or Hindi, as per the candidate’s choice (except for Section B of Paper 2 which is English only).

Check Out: PW CA Books

CA Foundation Important Topics

When preparing for the CA Foundation exam, knowing what to study is just as important as how to study. The syllabus is vast, and not every topic holds the same weight in the exam. That’s why focusing on the important topics for CA Foundation can help aspirants use their time more effectively. Whether someone is starting their preparation or revising before the exam, having a clear idea of which topics matter the most in each subject makes revision smarter and more focused:- 

Paper

Important Sub-Topics

Paper 1: Principles and Practice of Accounting

Basics of Accounting, Accounting Process, Bank Reconciliation Statement, Depreciation Accounting, Rectification of Errors, Final Accounts of Sole Proprietors, Accounting for Bills of Exchange, Partnership Accounts, Basic Concepts, Company Accounts, Shares and Debentures

Paper 2: Business Laws and Business Correspondence & Reporting

Indian Contract Act, Sale of Goods Act, Indian Partnership Act, LLP Act, Companies Act (Basics), Communication Basics, Letter Writing, Report Writing, Note Making and Summary, Vocabulary and Comprehension

Paper 3: Business Mathematics, Logical Reasoning and Statistics

Ratios and Proportions, Equations, Linear and Quadratic, Time Value of Money, Permutation and Combination, Sequences and Series, Number Series, Coding-Decoding, Blood Relations, Direction Sense Test, Seating Arrangements, Measures of Central Tendency, Measures of Dispersion, Probability, Correlation and Regression, Index Numbers and Time Series

Paper 4: Business Economics and Business & Commercial Knowledge

Introduction to Economics, Theory of Demand and Supply, Theory of Production and Cost, Price Determination in Markets, Business Cycles, Business Environment, Business Organizations, Government Policies for Business Growth, Organisations Facilitating Business, Common Business Terminologies

CA Foundation Study Material for 2025 Exam

Choosing the right study material plays a big role in how well one prepares for the CA Foundation exam. Especially in today’s time, when there are so many resources available both online and offline, it becomes even more important to go for something that truly matches a student’s level of understanding.

Whether someone is just starting their CA journey or simply wants to revise everything before the exam, having simple, clear, and well-structured notes makes a big difference. That’s where platforms like PW come in, offering easy-to-understand content that helps students understand even the tricky topics without confusion.

CA Foundation Study Material for 2025 Exam

CA Foundation Combo Accounting

Check Now

CA Foundation Accounting Volume 1 & 2 Combo Set of 2 Books

Check Now

CA Foundation Paper 2

Check Now

CA Foundation Paper 3

Check Now

CA Foundation Business Economics

Check Now

How to Prepare for CA Foundation 2025?

1. Understand the Syllabus Thoroughly

Before jumping into any preparation, the most important step is to get a complete understanding of the syllabus. The CA Foundation exam covers four papers: Accounting, Business Laws, Business Mathematics & Logical Reasoning and Statistics, and Business Economics & Business and Commercial Knowledge. Each paper has its own format, marking scheme, and weightage. Knowing the CA Foundation syllabus helps aspirants plan how much time should be given to each subject and topic.

  • Go through the ICAI CA Foundation study material and check the official syllabus.

  • Divide the syllabus into manageable parts so that each week you can focus on one section.

  • Keep the latest curriculum and updates from ICAI in mind while making the study plan

2. Set a Balanced Study Plan

Once the syllabus is clear, the next step is to create a proper study plan. This plan should be practical and based on the amount of time available before the exam. Don’t try to study everything at once. Break the day into small sessions and assign subjects accordingly.

  • Allocate more time to subjects you find tough, but do not ignore the ones you're confident in.

  • Leave time for revision and mock tests in the schedule.

  • Make weekly targets and track your progress.

3. Use PW Study Material Properly

Once the syllabus is well-understood and a proper study plan is in place, the next major step is choosing and using the right CA Foundation Study Material. One of the most student-friendly resources available today is the PW CA Foundation Study Material.

  • Begin with the theory section from the ICAI study material CA Foundation provided by PW. Try to read it like a story instead of just mugging up points.

  • Mark important formulas or concepts for each topic. These can later be revised quickly during exam time.

  • After completing a topic, immediately attempt PW’s MCQs and mock tests, which are designed to mirror the ICAI CA Foundation Study Material format.

  • Highlight doubts and revisit those portions using PW’s concise video lectures or notes.

  • For subjects like Accounting and Quantitative Aptitude, focus more on practice-based material and CA Foundation books by PW.

4. Make Chapter-wise Notes

While studying, it's very important to make proper notes. Writing things down in your own words helps with understanding and memorising. These notes can later be used for revision and quick reference during the final days.

  • Use coloured pens or highlighters to mark important formulas and definitions.

  • Keep summaries after every chapter for quick recall.

  • Don't try to copy the book; write down points in simple language you can understand.

5. Practice Daily with Questions and Mock Tests

CA Foundation is not just about theory; it is about solving and applying. Regular practice helps in improving speed, accuracy, and understanding. Once a topic is completed, try to solve related MCQs, theoretical questions, or numerical problems based on it.

  • Solve previous years’ question papers and sample papers.

  • Use CA Foundation books that include chapter-wise questions and answers.

  • Appear for weekly mock tests and treat them like real exams to check your timing.

6. Use ICAI Study Material for Concept Clarity

Many aspirants prefer reading from coaching notes or random online PDFs. But the ICAI study material CA Foundation provided by the institute should never be ignored. It is the most authentic source, and the actual paper is set based on this material.

  • Start each subject with ICAI’s material to build the concept.

  • Attempt all illustrations and exercises from the ICAI books.

  • Use the ICAI CA foundation study material to double-check your understanding.

7. Revise Multiple Times with a Strategy

Once the syllabus is covered, revision becomes the main game changer. Ideally, revision should be done in multiple rounds. The first round should be detailed, the second should be faster, and the third should only focus on important points and formulas.

  • Prepare a revision timetable for the last 30–45 days.

  • Use your self-made notes instead of going back to books.

  • Don’t just read, revise by solving questions and writing answers.

Also Check, CA Intermediate Group I and CA Intermediate Group II

CA Foundation Books FAQs

1. Is there negative marking in the CA Foundation exam?

Yes, there is negative marking of 0.25 marks for each wrong answer in the objective-type papers (Paper 3 and Paper 4). So, avoid random guessing.

2. How much time is required to prepare for the CA Foundation exam?

Ideally, 4 to 5 months of consistent preparation with proper revision is enough. 

3. Can I clear CA Foundation without coaching?

Yes, many students clear it without coaching. Platforms like PW offer structured content that can help you self-study effectively.

4. What is the exam pattern of CA Foundation?

  • Paper 1 & 2: Descriptive type (subjective answers)

  • Paper 3 & 4: Objective type (MCQs)

  • Each paper is of 100 marks. Papers 3 and 4 include negative marking (0.25 marks deducted for each wrong answer).

5. How many times is the CA Foundation exam conducted in a year?

The exam is held twice a year, typically in May/June and November/December. Always keep an eye on ICAI’s announcements for exact dates.

Related Articles

CA Foundation Study Material for 2025 Exam