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PREFACE
The Chartered Accountant (CA) examination conducted by the Institute of Chartered
Accountants of India (ICAI) is one of the most prestigious and sought-after examinations
in India. It caters to the needs of all the businesses in India and, thus, CAs are in
high demand. To become a CA, a student has to clear the following three levels of the
above-mentioned examination:
Level 1: CA Foundation
Level 2: CA Intermediate
Level 3: CA Final
Why This Book
Keeping in view the latest trend in the exams, this volume, Volume 1 of Enhanced
Learning Guide (ELG) comprising three (out of four) papers of CA Foundation is being
presented for the students aspiring to clear CA Foundation. In the prelims, we have
given a list of chapters that are covered across the entire syllabus.
Since the chapters are provided as per the Learning Plan, this volume covers the
first 7 weeks of the classes. This volume includes the following chapters from the
subjects that are relevant for the CA Foundation examination:
Paper 1: Principles and Practices of Accounting
Chapter 1 (Theoretical Framework) discusses the basics of accounting and
lays the foundation for the Accountancy Paper.
Paper 3: Business Mathematics, Logical Reasoning and Statistics
Chapter 2 (Equations) discusses the concept of equations of various degrees
(linear, simultaneous, quadratic and cubic).
Chapter 5 (Basic Concepts of Permutation and Combination) discusses
selection and arrangement from a set of objects.
Paper 4: Business Economics & Business and Commercial Knowledge
Part A: Business Economics
Chapter 1 (Nature and Scope of Business Economics) gives the basic
idea about economics as a whole including an in-depth understanding of
microeconomics and macroeconomics.
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