AccountsMarch 11, 2026 • CA Team
CA Foundation Accounts Syllabus & Marks Weightage (2026)
Paper 1: Accounting is the foundation of the Chartered Accountancy course. Scoring high in this paper boosts your aggregate score and gives you a strong start. Let's break down the syllabus and marks weightage as per the latest ICAI guidelines.
Chapter-Wise Marks Weightage Analysis 📊
| Chapter / Topic | Average Weightage |
|---|---|
| Theoretical Framework & Accounting Process | 10% - 15% |
| Bank Reconciliation Statement, Inventories & Depreciation | 15% - 20% |
| Special Transactions (Consignment, Bills of Exchange, etc.) | 10% - 15% |
| Final Accounts of Sole Proprietors & Partnership Accounts | 25% - 30% |
| Company Accounts (Issue of Shares & Debentures) | 15% - 20% |
Critical Scoring Chapters
- Partnership Accounts: Covers admission, retirement, death, and dissolution. This is a guaranteed 10-15 marks question.
- Company Accounts: Pro-rata allotment of shares and forfeiture of shares are highly tested concepts.
- Bank Reconciliation Statement (BRS): Straightforward logic that awards full marks when solved correctly.