Subject-wise Study Plan for CA Foundation Dec 2025 / June 2026

The CA Foundation exam is the very first step in your Chartered Accountancy journey. At this stage, many students often feel overwhelmed; however, with a well-structured study plan and consistent effort, it is absolutely possible to clear the CA Foundation on the first attempt.
This guide provides a subject-wise study plan for the CA Foundation exams in December 2025 and June 2026. It also includes daily and weekly schedules to help you stay organised and revise effectively.

📘 CA Foundation Papers

1. Principles & Practice of Accounting (Paper 1)
   
2. Business Laws & Business Correspondence (Paper 2)
   
3. Business Mathematics, Logical Reasoning & Statistics (Paper 3)
   
4. Business Economics & Business and Commercial Knowledge (Paper 4)
   

Paper 1 – Principles & Practice of Accounting 

• Time Allocation: 2–2.5 hrs daily
  
• Topics to Focus: Journal entries, trial balance, rectification of errors, depreciation, partnership accounts, and final accounts.
  
• Strategy:
  
  • Understand basics first → then practice problems.
    
  • Solve past 5 years ICAI papers + RTPs.
    
  • Prepare a formula & adjustment sheet for last-minute revision.
    
• Revision Tip: Weekly chapter test to strengthen retention.
  

Paper 2 – Business Laws & Business Correspondence 

• Time Allocation: 1.5–2 hrs daily
  
• Topics to Focus: Indian Contract Act, Sale of Goods Act, Partnership Act, Companies Act basics, and communication formats.
  
• Strategy:
  
  • Make short notes of sections & illustrations.
    
  • For BCR, practice letters, reports, and précis writing.
    
  • Study case studies → learn the application of law.
    
• Revision Tip: Write one legal answer daily to improve presentation.
  

Paper 3 – Business Mathematics, Logical Reasoning & Statistics 

• Time Allocation: 2 hrs daily
  
• Topics to Focus: Ratio, equations, probability, correlation, regression, LR topics like seating arrangement, syllogism, coding-decoding.
  
• Strategy:
  
  • Practice 30–40 sums daily.
    
  • Maintain a formula handbook.
    
  • Logical Reasoning is 20 marks, highly scoring – don’t skip.
    
• Revision Tip: Weekly timed practice test.
  

Paper 4 – Business Economics & Business and Commercial Knowledge 

• Time Allocation: 1.5–2 hrs daily
  
• Topics to Focus: Demand & supply, elasticity, production, markets, business environment.
  
• Strategy:
  
  • Prepare short notes with charts/diagrams.
    
  • Practice MCQs daily (objective paper).
    
  • Revise weekly to improve recall.
    
• Revision Tip: Attempt 20–30 MCQs every day.
  

📅 Sample Daily Study Plan

• Morning: 2 hrs → Accounting
  
• Afternoon: 2 hrs → Maths/Stats + Logical Reasoning
  
• Evening: 1.5 hrs → Law + BCR
  
• Night: 1 hr → Economics (MCQs)
  
• Before bed: 30 mins quick revision
  

📌 Weekly Plan

• 5 days → Subject-wise schedule
  
• 1 day → Full revision + mock paper
  
• 1 day → Weak areas/backlog coverage
  

📆 Last 2 Months Before Exam

• Complete 3 full revisions.
  
• Attempt at least 2 full-length mock exams per subject.
  
• Focus on time management & accuracy.
  

🔑 Key Takeaways

• Minimum 4–5 months of dedicated prep needed.
  
• Combine concept clarity, practice, and revision
• Consistency > long hours.
• Mock tests + RTPs are game-changers.