CA Foundation Chapter Wise Weightage for May 2026

Official ICAI section-wise marks distribution for all 4 papers of CA Foundation. 100% MCQ based exam - use this guide to prioritize your preparation.

Official Source: This data is from ICAI Board of Studies Section-wise Weightage document , issued on 2023-10-26. Applicable from May 2024 onwards.

Understanding CA Foundation Exam Pattern

CA Foundation is the entry-level exam for the Chartered Accountancy course. Unlike CA Inter and Final, CA Foundation is 100% MCQ based (objective type) with no negative marking.

Exam Structure

Section A (Day 1)

  • Paper 1: Accounting (100 marks)
  • Paper 3: Quantitative Aptitude (100 marks)
  • 3 hours each paper

Section B (Day 2)

  • Paper 2: Business Laws (100 marks)
  • Paper 4: Business Economics (100 marks)
  • 3 hours each paper

Key Points

  • 100% Objective Type: All questions are MCQs with 4 options each
  • No Negative Marking: Attempt all questions - no penalty for wrong answers
  • Passing Marks: 40% in each paper + 50% aggregate (200/400)
  • Weightage tolerance: ±5% deviation permitted in section-wise weightage

Priority Legend

HIGH 25%+ weightage - Focus maximum time
MEDIUM 15-24% weightage - Important sections
LOW <15% weightage - Don't skip, but allocate less time

Section A Papers (Day 1)

Paper 1 (Accounting) + Paper 3 (Quantitative Aptitude) | 200 marks total

Paper 1: Accounting

100 marks | 3 hours | 100% MCQ | Section A

Practice Papers
Section Topics Weightage Priority
Section I
Theoretical Framework
View topics (9)
  • 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
  • ...and 1 more
 5%-10%
5-10 marks
 LOW
Section II
Accounting Process
View topics (12)
  • 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
  • ...and 4 more
 30%-35%
30-35 marks
 HIGH
Section III
Final Accounts
View topics (9)
  • 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
  • ...and 1 more
 20%-25%
20-25 marks
 MEDIUM
Section IV
Partnership & LLP Accounts
View topics (6)
  • 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%
15-20 marks
 MEDIUM
Section V
Company Accounts
View topics (6)
  • 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%
15-25 marks
 MEDIUM

Preparation Strategy

Section II (Accounting Process) carries the highest weightage at 30-35%. Master journal entries, ledger posting, trial balance, and rectification of errors. Section III (Final Accounts) at 20-25% is equally important - practice final accounts of sole proprietors and NPOs. Practice with past accounting papers.

Paper 3: Quantitative Aptitude

100 marks | 3 hours | 100% MCQ | Section A

Practice Papers

A Part A: Business Mathematics (40 marks)

Section Topics Weightage Priority
Section I
Ratio, Equations & Inequalities
View topics (8)
  • Ratio and proportion
  • Time and work-related problems
  • Laws of Indices
  • Exponents and Logarithms
  • Linear equations
  • Simultaneous linear equations (up to 3 variables)
  • Quadratic and Cubic equations
  • Linear Inequalities in one and two variables
 20%-30%
of 40 marks
 HIGH
Section II
Mathematics of Finance
View topics (10)
  • Simple Interest
  • Compound Interest
  • Nominal and Effective Rate of Interest
  • Present Value and Net Present Value
  • Future Value
  • Perpetuity and Annuities
  • Sinking Funds
  • Calculating EMI
  • Nominal and Effective rate of Return
  • Compound Annual Growth Rate (CAGR)
 30%-40%
of 40 marks
 HIGH
Section III
Sequences, Sets & Calculus
View topics (9)
  • Permutations and Combinations
  • Sequence and Series
  • Arithmetic and Geometric progression
  • Relationship between AM and GM
  • Sets, Relations, and Functions
  • Limits and Continuity
  • Basic Differential calculus
  • Basic Integral calculus
  • Business and Economics applications
 30%-50%
of 40 marks
 HIGH

B Part B: Logical Reasoning (20 marks)

Topics: Number series, Coding-Decoding, Odd man out, Direction Tests, Seating Arrangements, Blood Relations. Each topic carries approximately 20-30% weightage within the 20 marks. Tip: Practice regularly - these are high-scoring with pattern recognition.

C Part C: Statistics (40 marks)

Section Topics Weightage Priority
Section V
Data Representation & Sampling
View topics (10)
  • Statistical Representation of Data
  • Diagrammatic representation
  • Frequency distribution
  • Histogram, Frequency Polygon, Ogive, Pie-chart
  • Sampling theory and principles
  • Types of sampling
  • Sampling and non-sampling errors
  • Measures of Central Tendency (Mean, Median, Mode)
  • Measures of Dispersion
  • Standard Deviation and Coefficient of Variation
 45%-50%
of 40 marks
 HIGH
Section VI
Probability
View topics (8)
  • Independent and dependent events
  • Mutually exclusive events
  • Total and Compound Probability
  • Bayes' theorem
  • Random variables
  • Binomial Distribution
  • Poisson distribution
  • Normal Distribution
 25%-30%
of 40 marks
 HIGH
Section VII
Correlation & Regression
View topics (5)
  • Scatter diagram
  • Karl Pearson's Coefficient of Correlation
  • Rank Correlation
  • Regression lines and equations
  • Regression coefficients
 10%-15%
of 40 marks
 LOW
Section VIII
Index Numbers
View topics (4)
  • Uses of Index Numbers
  • Problems in construction
  • Methods of construction
  • BSE SENSEX and NSE NIFTY
 10%-15%
of 40 marks
 LOW

Preparation Strategy

Mathematics of Finance (30-40%) is the highest scoring section - master EMI, Annuities, NPV, and CAGR calculations. Statistics Section V (45-50%) covers central tendency, dispersion, and sampling - practice numerical problems. Logical Reasoning is 20 easy marks - regular practice improves speed and accuracy.

Section B Papers (Day 2)

Paper 2 (Business Laws) + Paper 4 (Business Economics) | 200 marks total

Paper 2: Business Laws

100 marks | 3 hours | 100% MCQ | Section B

Practice Papers
Section Topics Weightage Priority
Section I
Indian Regulatory Framework
View topics (6)
  • Ministry of Finance
  • Ministry of Corporate Affairs
  • SEBI
  • RBI
  • IBBI
  • Ministry of Law and Justice
 0%-5%
0-5 marks
 LOW
Section II
Indian Contract Act, 1872
View topics (9)
  • General nature of contract
  • Consideration
  • Essential elements of a valid contract
  • Performance of contract
  • Breach of contract
  • Contingent and Quasi Contract
  • Contract of Indemnity and Guarantee
  • Contract of Bailment and Pledge
  • Contract of Agency
 20%-30%
20-30 marks
 HIGH
Section III
Sale of Goods Act, 1930
View topics (5)
  • Formation of the contract of sale
  • Conditions and Warranties
  • Transfer of ownership
  • Delivery of goods
  • Unpaid seller and his rights
 15%-20%
15-20 marks
 MEDIUM
Section IV
Indian Partnership Act, 1932
View topics (5)
  • General Nature of Partnership
  • Rights and Duties of partners
  • Reconstitution of firms
  • Registration of a firm
  • Dissolution of a firm
 15%-20%
15-20 marks
 MEDIUM
Section V
Limited Liability Partnership Act, 2008
View topics (5)
  • Nature and scope of LLP
  • Essential features of LLP
  • Characteristics of LLP
  • Incorporation of LLP
  • Differences with other forms of organizations
 5%-10%
5-10 marks
 LOW
Section VI
Companies Act, 2013
View topics (8)
  • Essential features of company
  • Corporate veil theory
  • Classes of companies
  • Types of share capital
  • Incorporation of company
  • Memorandum of Association
  • Articles of Association
  • Doctrine of Indoor Management
 15%-20%
15-20 marks
 MEDIUM
Section VII
Negotiable Instruments Act, 1881
View topics (6)
  • Meaning of Negotiable Instruments
  • Characteristics of Negotiable Instruments
  • Classification of Instruments
  • Provisions relating to Negotiation
  • Presentment of Instruments
  • Rules of Compensation
 10%-15%
10-15 marks
 LOW

Preparation Strategy

Indian Contract Act (20-30%) is the most important - master offer, acceptance, consideration, and types of contracts. Sale of Goods Act, Partnership Act, and Companies Act each carry 15-20% - focus on key definitions and landmark provisions. Business Laws is memory-based - create summary notes and revise frequently.

Paper 4: Business Economics

100 marks | 3 hours | 100% MCQ | Section B

611 MCQs Papers
Section Topics Weightage Priority
Section I
Introduction to Business Economics
View topics (3)
  • Meaning and scope of Business Economics
  • Basic Problems of an Economy
  • Role of Price Mechanism
 5%
5 marks
 LOW
Section II
Theory of Demand and Supply
View topics (7)
  • Meaning and Determinants of Demand
  • Law of Demand
  • Elasticity of Demand (Price, Income, Cross)
  • Indifference Curve approach
  • Meaning and Determinants of Supply
  • Law of Supply and Elasticity of Supply
  • Market Equilibrium and Social Efficiency
 10%
10 marks
 LOW
Section III
Theory of Production and Cost
View topics (7)
  • Meaning and Factors of Production
  • Short Run and Long Run
  • Law of Variable Proportions
  • Laws of Returns to Scale
  • Producer's Equilibrium
  • Concepts of Costs (Short-run, Long-run)
  • Average, Marginal, Total, Fixed and Variable Costs
 10%
10 marks
 LOW
Section IV
Price Determination in Different Markets
View topics (6)
  • Perfect Competition
  • Monopoly
  • Monopolistic Competition
  • Oligopoly using Game Theory
  • Price Determination in different markets
  • Price-Output Determination
 15%
15 marks
 MEDIUM
Section V
Determination of National Income
View topics (5)
  • Macro Economic Aggregates
  • Measurement of National Income
  • Keynes' Two Sector Basic Model
  • Three Sectors Model
  • Four Sectors Model
 15%
15 marks
 MEDIUM
Section VI
Business Cycles
View topics (4)
  • Meaning of Business Cycles
  • Phases of Business Cycles
  • Features of Business Cycles
  • Causes behind Business Cycles
 5%
5 marks
 LOW
Section VII
Public Finance
View topics (8)
  • Fiscal functions overview
  • Centre and State Finance
  • Market Failure and Government intervention
  • Budget making process
  • Sources of Revenue
  • Expenditure Management
  • Management of Public Debt
  • Fiscal Policy
 10%
10 marks
 LOW
Section VIII
Money Market
View topics (5)
  • Concept of Money Demand
  • Theories of Demand for Money
  • Concept of Money Supply
  • Cryptocurrency and new terminology
  • Monetary Policy
 10%
10 marks
 LOW
Section IX
International Trade
View topics (7)
  • Theories of International Trade
  • Intra-industry trade by Krugman
  • Trade Policy instruments
  • Trade Negotiations
  • Exchange Rates and economic effects
  • International Capital Movements
  • Foreign Direct Investment
 10%
10 marks
 LOW
Section X
Indian Economy
View topics (5)
  • Indian Economy before 1950
  • Chanakya and Nand Vansh
  • OECD Paper (1950-1991)
  • Basic knowledge 1991 onwards
  • Economic Reforms
 10%
10 marks
 LOW

Most Emphasized Chapters (Based on ICAI MCQs)

Ranked by number of MCQs in ICAI study material (611 total)

1 Theory of Supply 119 MCQs 2 Price Determination 101 MCQs 3 Money and Financial Markets 89 MCQs 4 Theory of Production 84 MCQs 5 Key Economic Concepts 52 MCQs

Preparation Strategy

Price Determination (15%) and National Income (15%) are highest weightage sections - master market structures and Keynesian models. Business Economics has uniform 10% weightage for most sections - cover all topics equally. Practice our 611 Economics MCQs for exam-style preparation.

Quick Summary: High-Priority Sections

Section A (Day 1)

  • P1: Accounting Process (30-35%), Final Accounts (20-25%)
  • P3: Math of Finance (30-40%), Statistics (45-50%), Logical Reasoning (20 easy marks)

Section B (Day 2)

  • P2: Contract Act (20-30%), Sale of Goods (15-20%), Companies Act (15-20%)
  • P4: Price Determination (15%), National Income (15%) - uniform coverage

Remember: CA Foundation is 100% MCQ with no negative marking. Attempt all questions. Focus on accuracy first, then speed. Practice with timed mock tests.

Frequently Asked Questions

What is the exam pattern for CA Foundation?

CA Foundation is 100% MCQ based (objective type). There are 4 papers of 100 marks each:

  • Day 1 (Section A): Paper 1 (Accounting) + Paper 3 (Quant Aptitude)
  • Day 2 (Section B): Paper 2 (Business Laws) + Paper 4 (Economics)
  • Each paper is 3 hours duration
  • No negative marking
What is the passing marks for CA Foundation?

You need:

  • Minimum 40 marks in each paper (out of 100)
  • 50% aggregate - i.e., 200 out of 400 total marks
  • Both conditions must be satisfied
Is there negative marking in CA Foundation?

No, there is no negative marking in CA Foundation exams. This means:

  • You should attempt ALL questions
  • Even if unsure, make an educated guess
  • No penalty for wrong answers
  • Every unanswered question is a lost opportunity
How is Paper 3 (Quantitative Aptitude) structured?

Paper 3 is divided into 3 parts:

  • Part A - Business Mathematics: 40 marks (Ratio, Equations, Finance Math, Sequences)
  • Part B - Logical Reasoning: 20 marks (Coding, Series, Arrangements)
  • Part C - Statistics: 40 marks (Central Tendency, Probability, Correlation)

Logical Reasoning is typically the easiest section - focus on it for quick marks.

Which paper is easiest in CA Foundation?

This varies by student background, but generally:

  • Commerce students: Paper 1 (Accounting) and Paper 2 (Laws) are easier
  • Science students: Paper 3 (Quant) is typically easier
  • Paper 4 (Economics): Considered moderate - requires understanding concepts

Most students find Logical Reasoning (Part B of Paper 3) the easiest section overall.

Related Resources

CA Foundation Papers

Practice papers with answers
Economics MCQ Quiz

611 MCQs from ICAI study material
CA Inter Weightage

Next level - Chapter-wise weightage

Last updated: February 2026 | Data source: ICAI Board of Studies