CA Foundation Accounting Chapter Wise Weightage — 2026 (Paper 1)

Official ICAI section-wise weightage for Paper 1: Accounting — 100 marks, 3 hours. Use it to put your revision hours where they earn the most marks in the current New Scheme attempts (next expected January 2027, subject to ICAI’s notification).

Source: ICAI Board of Studies official weightage (New Scheme, applicable from May 2024) — valid for the current New Scheme attempts (next expected January 2027, subject to ICAI’s notification).

Section I

Theoretical Framework

5%–10%

≈ 5–10 marks

Section II

Accounting Process

30%–35%

≈ 30–35 marks

Section III

Final Accounts

20%–25%

≈ 20–25 marks

Section IV

Partnership & LLP Accounts

15%–20%

≈ 15–20 marks

Section V

Company Accounts

15%–25%

≈ 15–25 marks

Complete Chapter-Wise Weightage Table

Section	Chapters / Topics	Weightage	Priority
Section I Theoretical Framework	Meaning and scope of accounting Accounting Concepts, principles and conventions Capital and revenue expenditure Capital and revenue receipts Contingent assets and contingent liabilities Accounting policies Accounting as a measurement discipline Valuation principles and accounting estimates Accounting Standards - concepts and objectives	5%–10%	LOW
Section II Accounting Process	Recording accounting transactions Principles of double entry book-keeping Books of original entry - journal Subsidiary books and cash book Ledger - format and posting Balancing of accounts Preparation of trial balance Rectification of errors Bank Reconciliation Statement Inventories - meaning, basis and valuation Depreciation and Amortisation Bills of exchange and Promissory notes	30%–35%	HIGH
Section III Final Accounts	Preparation of Final accounts of Sole Proprietors Elements of financial statements Closing adjustment entries Trading account, Profit and Loss account Balance sheet of manufacturing and non-manufacturing entities Financial Statements of Not-for-Profit Organizations Receipt and payment account Income and expenditure account Accounts from Incomplete Records	20%–25%	MEDIUM
Section IV Partnership & LLP Accounts	Final accounts of partnership firms and LLPs Admission of a partner Retirement and death of a partner Treatment of goodwill Dissolution of partnership firms and LLPs Piecemeal distribution of assets	15%–20%	MEDIUM
Section V Company Accounts	Definition of shares and debentures Issue of shares and debentures Forfeiture of shares Re-issue of forfeited shares Redemption of preference shares and debentures Accounting for bonus issue and right issue	15%–25%	MEDIUM

How to Use This Weightage

Lead with Accounting Process (30–35%). It carries the most marks in the paper, so it should get your first and deepest revision pass — followed by Final Accounts (20–25%). Together the top two areas are roughly 55 of the 100 marks.

Practise, don't just read. For the heavy sections, work through past papers, MTPs and RTPs rather than re-reading notes — ICAI reuses question patterns closely. You'll find 30 Accounting papers with suggested answers on this site.

Don't abandon the low-weight sections. They are usually smaller in scope and often the easiest, most predictable marks — a quick, reliable buffer toward the 40-mark pass line. Always confirm the current attempt's amendments against the latest ICAI RTP.

Frequently Asked Questions

What is the chapter-wise weightage for CA Foundation Accounting?

Per ICAI's official Board of Studies weightage (New Scheme), Accounting (Paper 1, 100 marks) is split as: Theoretical Framework 5–10%, Accounting Process 30–35%, Final Accounts 20–25%, Partnership & LLP Accounts 15–20%, Company Accounts 15–25%.

Which chapters carry the most marks in CA Foundation Accounting?

The highest-weight area is Accounting Process (30–35%), followed by Final Accounts (20–25%). The top two together are roughly 55 of the 100 marks, so they deserve your first revision hours.

Is this Accounting weightage valid for current New Scheme attempts (next expected January 2027, subject to ICAI’s notification)?

Yes. This is the ICAI New Scheme weightage (applicable from May 2024) and it applies to the current New Scheme attempts (next expected January 2027, subject to ICAI’s notification). Always cross-check the latest RTP for any amendments before the exam.

How is the CA Foundation Accounting paper structured?

100 marks in 3 hours. You can practise 30 Accounting papers with suggested answers on this site.

Practise Accounting with 30 papers

Past exam papers, MTPs and RTPs for Paper 1 — with suggested answers from ICAI.

Accounting Practice Papers →

Related Resources

All CA Foundation Papers Weightage → Accounting Papers → ICAI Mock Tests →