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May 2026 Edition · Official ICAI

CA Foundation Official Study Material

Chapter-wise PDFs sourced directly from ICAI’s Board of Studies. Free to download — no login required.

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2026
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Paper 1 — Accounting Module 1 & 2
Paper 2 — Business Laws 7 Chapters
Paper 3 — Quantitative Aptitude Part A / B / C
Paper 4 — Business Economics 10 Chapters
📊

Paper 1 — Accounting

Financial Accounting · Applicable for May 2026 Exam Onwards · Board of Studies, ICAI

🔗 View on ICAI
📄 Module 1 — Initial Pages
📋 Initial Pages — Module 1⬇ Download PDF
Ch 1Theoretical Framework
Unit 1: Meaning and Scope of Accounting⬇ PDF
Unit 2: Accounting Concepts, Principles and Conventions⬇ PDF
Unit 3: Capital and Revenue Expenditures and Receipts⬇ PDF
Unit 4: Contingent Assets and Contingent Liabilities⬇ PDF
Unit 5: Accounting Policies⬇ PDF
Unit 6: Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates⬇ PDF
Unit 7: Accounting Standards⬇ PDF
Ch 2Accounting Process
Unit 1: Basic Accounting Procedures – Journal Entries⬇ PDF
Unit 2: Ledgers⬇ PDF
Unit 3: Trial Balance⬇ PDF
Unit 4: Subsidiary Books⬇ PDF
Unit 5: Cash Book⬇ PDF
Unit 6: Rectification of Errors⬇ PDF
Ch 3Bank Reconciliation Statement
⬇ PDF
Ch 4Inventories
⬇ PDF
Ch 5Depreciation and Amortisation
⬇ PDF
Ch 6Bills of Exchange and Promissory Notes
⬇ PDF
Ch 7Preparation of Final Accounts of Sole Proprietors
Unit 1: Final Accounts of Non-Manufacturing Entities⬇ PDF
Unit 2: Final Accounts of Manufacturing Entities⬇ PDF
Annexure I⬇ PDF
📄 Module 2 — Initial Pages
📋 Initial Pages — Module 2⬇ Download PDF
Ch 8Financial Statements of Not-for-Profit Organisations
⬇ PDF
Ch 9Accounts from Incomplete Records
⬇ PDF
Ch 10Partnership and LLP Accounts
Unit 1: Introduction to Partnership Accounts⬇ PDF
Unit 2: Treatment of Goodwill in Partnership Accounts⬇ PDF
Unit 3: Admission of a New Partner⬇ PDF
Unit 4: Retirement of a Partner⬇ PDF
Unit 5: Death of a Partner⬇ PDF
Unit 6: Dissolution of Partnership Firms and LLPs⬇ PDF
Annexure II⬇ PDF
Ch 11Company Accounts
Unit 1: Introduction to Company Accounts⬇ PDF
Unit 2: Issue, Forfeiture and Re-Issue of Shares⬇ PDF
Unit 3: Issue of Debentures⬇ PDF
Unit 4: Accounting for Bonus Issue and Right Issue⬇ PDF
Unit 5: Redemption of Preference Shares⬇ PDF
Unit 6: Redemption of Debentures⬇ PDF
📖 Accounting Terminology Glossary⬇ Download PDF
⚖️

Paper 2 — Business Laws

Mercantile Law · Applicable for May 2026 Exam Onwards · Board of Studies, ICAI

🔗 View on ICAI
📄 Initial Pages
📋 Initial Pages⬇ Download PDF
Ch 1Indian Regulatory Framework
⬇ PDF
Ch 2The Indian Contract Act, 1872
Unit 1: Nature of Contracts⬇ PDF
Unit 2: Consideration⬇ PDF
Unit 3: Other Essential Elements of a Contract⬇ PDF
Unit 4: Performance of Contract⬇ PDF
Unit 5: Breach of Contract and its Remedies⬇ PDF
Unit 6: Contingent and Quasi Contracts⬇ PDF
Unit 7: Contract of Indemnity and Guarantee⬇ PDF
Unit 8: Bailment and Pledge⬇ PDF
Unit 9: Agency⬇ PDF
Ch 3The Sale of Goods Act, 1930
Unit 1: Formation of the Contract of Sale⬇ PDF
Unit 2: Conditions & Warranties⬇ PDF
Unit 3: Transfer of Ownership and Delivery of Goods⬇ PDF
Unit 4: Unpaid Seller⬇ PDF
Ch 4The Indian Partnership Act, 1932
Unit 1: General Nature of Partnership⬇ PDF
Unit 2: Relations of Partners⬇ PDF
Unit 3: Registration and Dissolution of a Firm⬇ PDF
Ch 5The Limited Liability Partnership Act, 2008
⬇ PDF
Ch 6The Companies Act, 2013
⬇ PDF
Ch 7The Negotiable Instruments Act, 1881
⬇ PDF
📐

Paper 3 — Quantitative Aptitude

Business Mathematics, Logical Reasoning & Statistics · May 2026 Onwards · ICAI BoS

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📋 Initial Pages⬇ Download PDF
Part A — Business Mathematics
Ch 1Ratio and Proportion, Indices, Logarithms
⬇ PDF
Ch 2Equations
⬇ PDF
Ch 3Linear Inequalities
⬇ PDF
Ch 4Mathematics of Finance
⬇ PDF
Ch 5Basic Concepts of Permutations and Combinations
⬇ PDF
Ch 6Sequence and Series – Arithmetic and Geometric Progressions
⬇ PDF
Ch 7Sets, Relations and Functions, Basics of Limits and Continuity
⬇ PDF
Ch 8Basic Applications of Differential and Integral Calculus in Business and Economics
⬇ PDF
Part B — Logical Reasoning
Ch 9Number Series, Coding and Decoding and Odd Man Out
⬇ PDF
Ch 10Direction Sense Test
⬇ PDF
Ch 11Seating Arrangements
⬇ PDF
Ch 12Blood Relations
⬇ PDF
Part C — Statistics
Ch 13Statistical Description of Data & Sampling
Unit I: Statistical Description of Data⬇ PDF
Unit II: Sampling⬇ PDF
Ch 14Measures of Central Tendency and Dispersion
Unit I: Measures of Central Tendency⬇ PDF
Unit II: Dispersion⬇ PDF
Ch 15Probability
⬇ PDF
Ch 16Theoretical Distributions
⬇ PDF
Ch 17Correlation and Regression
⬇ PDF
Ch 18Index Numbers
⬇ PDF
📈

Paper 4 — Business Economics

Business Economics & Business & Commercial Knowledge · May 2026 Onwards · ICAI BoS

🔗 View on ICAI
📋 Initial Pages⬇ Download PDF
Ch 1Nature & Scope of Business Economics
Unit 1: Introduction⬇ PDF
Unit 2: Basic Problems of an Economy & Role of Price Mechanism⬇ PDF
Ch 2Theory of Demand and Supply
Unit 1: Law of Demand and Elasticity of Demand⬇ PDF
Unit 2: Theory of Consumer Behaviour⬇ PDF
Unit 3: Supply⬇ PDF
Ch 3Theory of Production and Cost
Unit 1: Theory of Production⬇ PDF
Unit 2: Theory of Cost⬇ PDF
Ch 4Price Determination in Different Markets
Unit 1: Meaning and Types of Markets⬇ PDF
Unit 2: Determination of Prices⬇ PDF
Unit 3: Price Output Determination under Different Market Forms⬇ PDF
Ch 5Business Cycles
⬇ PDF
Ch 6Determination of National Income
Unit 1: National Income Accounting⬇ PDF
Unit 2: The Keynesian Theory of Determination of National Income⬇ PDF
Ch 7Public Finance
Unit 1: Fiscal Functions: An Overview, Centre and State Finance⬇ PDF
Unit 2: Market Failure / Government Intervention to Correct Market Failure⬇ PDF
Unit 3: Budget Making — Sources of Revenue, Expenditure & Public Debt⬇ PDF
Unit 4: Fiscal Policy⬇ PDF
Ch 8Money Market
Unit 1: The Concept of Money Demand: Important Theories⬇ PDF
Unit 2: The Concept of Money Supply⬇ PDF
Unit 3: Monetary Policy⬇ PDF
Ch 9International Trade
Unit 1: Theories of International Trade⬇ PDF
Unit 2: The Instruments of Trade Policy⬇ PDF
Unit 3: Trade Negotiations⬇ PDF
Unit 4: Exchange Rate and Its Economic Effects⬇ PDF
Unit 5: International Capital Movements⬇ PDF
Ch 10Indian Economy
⬇ PDF
📖 Glossary⬇ Download PDF
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