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This book is prepared exclusively for the Foundation Level of Chartered Accountancy Examination requirement. It covers the past exam questions & detailed answers strictly as per the new syllabus of ICAI. The Present Publication is the 12th Edition for the CA-Foundation | New Syllabus | Jan./May 2025 Exams. This book is authored by Dr S.K. Agrawal & CA Manmeet Kaur, with the following noteworthy features: (i) As per the new syllabus of ICAI (ii) Coverage of this book includes: (a) Past Exam Questions with Answers, including the September 2024 Exam (b) Additional Important Questions for the Exam (c) Theoretical Questions (d) Short Notes (e) Case Studies (iii) [Chapter-wise Marks Distribution] from May 2019 onwards (iv) Chapter-wise Comparison with ICAI Study Material Contents of this book are as follows: (i) Indian Regulatory Framework (ii) Indian Contract Act, 1872 (a) Nature of Contract (b) Offer & Acceptance (c) Capacity to Contract (d) Consideration (e) Free Consent (f) Legality of Object & Consideration (g) Void Agreements (h) Contingent & Quasi-Contracts (i) Performance of A Contract (j) Discharge of A Contract (k) Indemnity and Guarantee (l) Bailment and Pledge (m) Agency (i) Sale of Goods Act, 1930 (a) Formation of The Contract Of Sale (b) Conditions & Warranties (c) Transfer of Ownership (d) Unpaid Seller (iii) Indian Partnership Act, 1932 (a) General Nature of A Partnership (b) Relations of Partners (c) Registration of A Firm & Dissolution of A Firm (iv) Limited Liability Partnership Act, 2008 (v) The Companies Act, 2013 (vi) The Negotiable Instruments Act, 1881