This book is prepared exclusively for the Foundation Level of Chartered Accountancy Examination requirement. It covers the entire revised, new syllabus as per ICAI.

The Present Publication is the 4^th Edition for CA-Foundation | New Syllabus | June 2023 Exams. This book is authored by Dr. C.B. Gupta & Dr. Ritu Gupta, with the following noteworthy features:

• [Simple & Lucid Language] has been used throughout the book to present the subject matter
• [Topic-wise Coverage] and presentation of concepts
• Coverage of this book includes:
  • Practice Questions from the ICAI
  • Past Exam Questions till Dec. 2022 Exam | Memory Based
• [Most Amended & Updated] Questions of Business and Commercial Knowledge have been updated as per the current scenario
• [Student-Oriented Book] The authors have developed this book keeping in mind the following factors:
  • Interaction of the authors with their students, with specific emphasis on difficulties faced by students in the examinations
  • Shaped by the author’s experience of teaching the subject matter at different levels
  • Reactions and responses of students have also been incorporated at different places in the book

Contents of this book are as follows:

• Introduction to Business and Commercial Knowledge
• Business Environment
• Business Organizations
• Government Policies for Business Growth
• Organizations facilitating Business
• Common Business Terminologies