Best Books for CA Foundation Preparation - 2025 List

As a 12th Commerce student aspiring to become a Chartered Accountant (CA), it is essential to be aware of the courses, levels of examinations, and preparation strategies. Foundational knowledge is necessary for students to establish a strong foundation in their careers.

Read below about the CA Foundation's best books for the four papers. We will outline the key factors to consider before purchasing these books.

Define CA Foundation

An entry-level educational course, CA Foundation is a qualifying examination for CA aspirants in India. The examination and certification are administered by the Institute of Chartered Accountants of India (ICAI). You will not get any CA salary at this level; however, with complete qualification, your future is bright.

You will develop a foundational knowledge of business laws, accounting principles, logical reasoning, business economics, statistics, and business mathematics. Furthermore, you also learn basic skills necessary to qualify for the advanced stages of the CA course.

CA Foundation Best Reference Books: Subject-Wise Breakdown

So what are the best CA Foundation books? You should get those books that offer a comprehensive coverage of the complete updated CA course and syllabus, a detailed explanation of concepts with examples, and sufficient practice questions with solved answer sheets.

These aspects facilitate an in-depth knowledge of the understanding and application of the concepts. Let us offer you the best tips to prepare for the CA Foundation exams, along with implementing the right strategies to choose the right book.

Paper 1: Principles and Practice of Accounting

Book Name: Fundamentals of Accounting (INR 320 on APC Books)

Author: Dr. S.K. Agrawal

Publisher: Avichal Publishing

Book Description: The book is one of the significant books for CA Foundation preparation as it describes Accounting and related concepts and theories in simple language. The study material is filled with several illustrations and sufficient practice questions for aspiring accountants.

Below is a list of other books along with their authors and publishers, in a tabular form. Apart from the already mentioned book, you can buy some of these best books for Chartered Accountants' entry-level exams.

 

Book Name	Author	Publisher
Principles and Practice of Accounting	M.P. Vijay Kumar	Snow White
Accounting for CA Foundation	D.G. Sharma	Taxmann
CA Foundation Principles and Practice of Accounting	P.C. Tulsian	S. Chand

 

Paper 2: Business Laws and Business Correspondence and Reporting

Book Name: Business Laws & Business Correspondence and Reporting (INR 518 from Aggarwal Law House)

Author: G.K. Kapoor & Sanjay Dhamija

Publisher: Taxmann

Book Description: The book is one of the best for all CA aspirants who are preparing to appear in the foundational exams. It is exclusively prepared to help students cover the latest syllabus by ICAI. 

Below is a list of other books along with their authors and publishers, in a tabular form. Apart from the already mentioned book, you can buy some of these best books for Chartered Accountants' entry-level exams.

 

Book Name	Author	Publisher
Business Laws for CA Foundation	M.C. Kucchal	Vikas Publishing
Business Laws, Ethics, and Communication	P.P.S Gogna	S. Chand
CA Foundation Business Laws and Correspondence	Munish Bhandari	Bestword

Paper 3: Business Mathematics, Logical Reasoning and Statistics

Book Name: CA Foundation Business Mathematics and Logical Reasoning (INR 1500 in Amazon)

Author: K.V. Suryanarayana

Publisher: Sultan Chand

Book Description: The book has been designed especially for the 100 marks paper. It offers a detailed explanation of subjects like statistics and logical reasoning, and business mathematics.

Below is a list of other books along with their authors and publishers, in a tabular form. Apart from the already mentioned book, you can buy some of these best books for Chartered Accountants' entry-level exams.

 

Book Name	Author	Publisher
Statistics for CA Foundation	Dr. S.C. Gupta	S. Chand
Quantitative Aptitude for CA Foundation	Dr. R.S. Aggarwal	S. Chand
Quantitative Aptitude for CA Foundation	Padukas	Paduka’s Publications

 

Paper 4: Business Economics and Business and Commercial Knowledge

Book Name: Business and Commercial Knowledge for CA Foundation (INR 244 from Amazon)

Author: R Ghosh & B. Banerjee

Publisher: Taxmann

Book Description: The book is the perfect material to offer you s conceptual understanding of business economics and its real-life implementation. Furthermore, it lays down the foundation for a CA aspirant if they are aiming to work in a business environment in the future.

Below is a list of other books along with their authors and publishers, in a tabular form. Apart from the already mentioned book, you can buy some of these best books for Chartered Accountants' entry-level exams.

 

Book Name	Author	Publisher
Business Economics for CA Foundation	Dr. P.V. Rathi	S. Chand
CA Foundation Business Economics	T.R. Jain & Dr. V.K. Ohri	V.K. Global Publications
Business Economics and Business Commercial Knowledge	ICAI	ICAI Publications

 

Factors You Must Consider Before Choosing CA Foundation Books

It is important to consider some factors before you buy books for the CA Foundation exam preparation. These factors will help you establish your understanding of what these books cover. Below is a list of these factors:

• Content clarity is a must
• Comprehensive CA Foundation syllabus coverage will help you stay updated
• Ample practice questions and solved answers will create a good foundation for the future
• The reputation of the author and the publisher must be good in the financial industry
• Regular updates and a revised version of the book are available

CA Foundation Exam Preparation Tips 2025

These are some of the preparation tips that you must follow if you are a CA aspirant in 2025. Furthermore, these tips will ensure that you have a better chance of cracking the foundational exam. 

If you want to become a CA after 12th, you have to develop your career after gaining qualifications and skills. Create perfect foundational skills as a future CA professional with the guidance of the following tips.

• You must create and adhere to a strict timeline and a schedule within which you should study, revise, and perform practice questions.
• You should develop a thorough understanding of the pattern and the syllabus of the study program. Regularly examine the types of topics, exam structure, sections, marking criteria, and other outlines created by ICAI.
• You must choose the right study material, like the aforementioned books in this article. This will prepare you better for all potential questions that might come on the paper.
• If you want to gain insights into various exam trends and identify recurring themes in the foundation exam papers, you should practice the question papers of previous years.
• Additionally, taking small but regular breaks in your study sessions will refresh your mind. Going for a small walk or listening to listening to music will help you recuperate and effectively study.

Why Choose the CA Foundation Best Books?

CA Foundation books play a significant role in your exam preparation at the entry level. Furthermore, you learn fundamental concepts along with building strong skills and strategies to deal with advanced financial situations. Are you ready to prepare for the CA Foundation level?

Read More

• Start Your CA Career with the Right Guidance
• Want to Look for in a CA Coaching Institute in Bangalore
• Why is CA Day Celebrated?
• Challenges in Commerce Education
• CMA Demand in India

Frequently Asked Questions (FAQs)

How much time should I allocate for the CA exam preparation?

It is recommended that you allocate time for CA exam preparation for about 12 to 14 months as a beginner. With this allocated time, before the scheduled exam dates, you should have ample time to revise.

Where can I download CA Foundation study materials?

As a candidate, you can easily obtain the most recent study material, including previous year’s papers and mock tests, by visiting the ICAI BoS Knowledge Portal.

Can I successfully crack the CA Foundation Exam 2025 through self-study?

Yes, you can successfully crack the CA Foundation exam 2025 if you follow a well-structured preparation plan. Furthermore, dedicate a specific time to self-study and choose the right CA Foundation books.

How to choose the right CA Foundation book?

Suppose you want to choose the right CA foundation book. In that case, you need to look for the latest editions, clarity in explanations, the reputation of the author, complete syllabus coverage, and sufficient practice questions.

Are ICAI study materials enough for CA Foundation?

ICAI study modules are quite essential and comprehensive for your CA foundation-level education. Yet, it is better to supplement them with reference books so that you gain more clarity and practice.