CA Foundation Accounting Syllabus 2026-27: Chapters & Weightage

The CA Foundation Accounting Syllabus 2026-27 covers the fundamental principles of accounting, accounting processes, final accounts, partnership and LLP accounts, and company accounts. Candidates preparing for CA Foundation Paper 1: Accounting should understand the chapter-wise topics and section-wise weightage to plan their preparation effectively.

Accounting is Paper 1 of the CA Foundation course and carries 100 marks. The objective of the paper is to develop an understanding of the basic concepts and principles of accounting and enable students to apply them while preparing financial statements and solving simple accounting problems.

According to the syllabus, the Accounting paper is divided into five sections, covering the theoretical framework, accounting process, preparation of final accounts, partnership and LLP accounts, and company accounts.

CA Foundation Accounting Chapters & Weightage

The CA Foundation Accounting syllabus covers five sections, including accounting processes, final accounts, partnership and LLP accounts, and company accounts, with prescribed weightage to guide candidates’ preparation. 

The syllabus specifies these as section-wise weightages, so the actual marks distribution may vary within the prescribed ranges.

Section I: Theoretical Framework

The Theoretical Framework carries 5%-10% weightage. This section introduces students to the basic concepts and principles that form the foundation of accounting.

Topics include the 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, valuation principles, accounting estimates, and Accounting Standards.

Students should understand these concepts clearly because they form the basis for studying more advanced accounting topics.

Section II: Accounting Process

The Accounting Process section carries 30%-35% weightage, making it the highest-weightage section in the CA Foundation Accounting syllabus.

It covers the recording of accounting transactions, including the principles of double-entry bookkeeping, journal, subsidiary books, cash book, ledger, posting and balancing of accounts. Candidates also study the preparation of a trial balance and rectification of errors.

The section further includes Bank Reconciliation Statement, Inventories, Depreciation and Amortisation, and Bills of Exchange and Promissory Notes.

For Bank Reconciliation Statements, students need to understand the reasons for differences and the preparation of the statement. Inventory topics include inventory valuation, cost of inventory and net realisable value. Depreciation and amortisation covers tangible and intangible assets, methods of computation, accounting treatment and changes in depreciation method.

Section III: Final Accounts and Incomplete Records

Section III carries 20%-25% weightage. It focuses on the preparation of financial statements and accounting for specific types of organisations.

The syllabus includes Preparation of Final Accounts of Sole Proprietors, covering elements of financial statements, closing adjustment entries, Trading Account, Profit and Loss Account and Balance Sheet for manufacturing and non-manufacturing entities.

Students also study Financial Statements of Not-for-Profit Organisations, including Receipt and Payment Account, Income and Expenditure Account and Balance Sheet. The section also includes Accounts from Incomplete Records, excluding preparation of accounts based on ratios.

Section IV: Partnership and LLP Accounts

Partnership and LLP Accounts carry 15%-20% weightage.

This section covers the final accounts of partnership firms and LLPs, along with admission, retirement and death of a partner. Students also need to study the treatment of goodwill in these situations. The syllabus further includes dissolution of partnership firms and LLPs, including piecemeal distribution of assets.

Candidates should practise numerical questions regularly to understand the accounting treatment involved in different partnership situations.

Section V: Company Accounts

Company Accounts carry 15%-25% weightage in the CA Foundation Accounting syllabus.

The section covers the definition of shares and debentures, issue of shares and debentures, forfeiture and re-issue of forfeited shares. It also includes redemption of preference shares and debentures.

Students are also required to study accounting for bonus issues and rights issues. The syllabus specifically excludes purchase and redemption of own debentures and the sinking fund method from the redemption of debentures topic.

How to Prepare for CA Foundation Accounting

A detailed study plan can help candidates build strong accounting fundamentals, improve numerical accuracy and revise important concepts effectively throughout their CA Foundation preparation.

• Build Strong Fundamentals: Start with the Theoretical Framework and understand basic accounting concepts before moving to numerical chapters.

• Focus on Accounting Process: Give sufficient time to journal entries, ledger posting, trial balance, rectification of errors and other topics under the Accounting Process section.

• Practise Numerical Questions: Regularly practise final accounts, partnership accounts and company accounts while revising important formats, adjustments and accounting treatments.

• Revise Regularly: Maintain notes of important adjustments and accounting treatments, and revise completed chapters regularly to improve calculation accuracy and confidence.

The CA Foundation Accounting Syllabus 2026-27 consists of five sections covering theoretical concepts, accounting processes, final accounts, partnership and LLP accounts, and company accounts. 

With 30%-35% weightage for the Accounting Process, this is the highest-weightage section. Candidates should nevertheless prepare all sections thoroughly and combine conceptual understanding with consistent numerical practice for effective CA Foundation Accounting preparation.