CA Foundation Chapter-wise Weightage 2026: The CA Foundation Course serves as the starting point for aspiring chartered accountants through the Institute of Chartered Accountants of India (ICAI). It's designed for those who have completed secondary school (Class-X) and wish to pursue a career in accountancy. Candidates can register after passing Class 10th, and upon qualifying in the 12th examinations, they can appear for the foundation exam .
Furthermore, ICAI allows provisional registration for students who have passed the 10th class. Therefore, we'll delve into the CA Foundation Chapter-wise Weightage for the 2026 exam, providing valuable insights into the exam's structure and focus areas.
CA Foundation Chapter-wise Weightage Overview
Here, check the below table for a quick overview of the CA Foundation Exam 2026:
| ICAI CA Foundation Exam 2026 Overview |
| Particulars |
Details |
| Organization |
Institute Of Chartered Accountant Of India (ICAI) |
| Exam Name |
CA Foundation |
| Level of Exam |
National Level |
| Frequency |
Thrice a Year (January, May/June, September) |
| Mode of Registration |
Online |
| Mode Of Exam |
Online |
| Number of Papers |
4 |
| Duration |
3 hours for Paper 1 & 2 2 hours for Paper 3 & 4 |
| Total Marks |
400 (100 for each paper) |
| Types of Questions |
Subjective & Objective |
| Medium |
Hindi or English |
| Negative marks |
Only for Paper 3 and 4 (0.25), i.e., 1/4th of marks |
| Eligibility |
Class 12 Passed or Appearing for Class 12 in Current Year |
| Exemptions |
Applicants with Graduates and Postgraduates or Equivalent Qualification |
| Difficulty level |
Moderate |
| Official Website |
icai.org |
CA Foundation Subjects 2026
In the CA Foundation course, you'll encounter diverse subjects that shape your understanding of accountancy and business. Let's break down the subjects and their respective weightage for the CA Foundation Syllabus:
- Paper 1 - Principles and Practice of Accounting (100 Marks): This paper focuses on the fundamental principles and practical aspects of accounting, constituting a significant portion of the exam with 100 marks.
- Paper 2 - Business Laws (60 Marks) and Business Correspondence and Reporting (40 Marks): Paper 2 is divided into two sections. The first section delves into Business Laws, accounting for 60 marks. The second section, Business Correspondence and Reporting carries 40 marks, emphasizing effective communication in business contexts.
- Paper 3 - Business Mathematics, Logical Reasoning, and Statistics (100 Marks): This paper covers a broad spectrum, incorporating business mathematics, logical reasoning, and statistics, contributing 100 marks to the overall exam.
- Paper 4 - Business Economics (60 Marks) and Business & Commercial Knowledge (40 Marks): Similar to Paper 2, Paper 4 is split into two sections. Business Economics, with 60 marks, explores economic principles in a business context. The second section, Business & Commercial Knowledge, holds 40 marks, emphasizing awareness of business environments.
Understanding the CA Foundation Chapter-wise Weightage distribution for each subject is vital for preparing effectively. Let's delve into the CA Foundation Chapter-wise Weightage for each topic in detail.
CA Foundation Chapter-wise Weightage for All Subjects
Check here for CA Foundation Chapter-wise Weightage for all subjects and each topic:
CA Foundation Paper 1: Principals and Practice of Accounting (100 Marks)
The table below mentions the CA Foundation chapter-wise weightage and marks distribution for Paper 1, Principals and Practice of Accounting, providing a better understanding of how marks are allocated across different chapters in the accounting syllabus.
| CA Foundation Chapter-wise Weightage: Principals and Practice of Accounting |
| Topic |
Chapter Name |
Weightage |
| 1 |
Theoretical Framework |
5 – 10 marks |
| 2 |
Accounting Process |
25 – 30 marks |
| Bank Reconciliation Statement |
| Inventories |
| Concept and Accounting of Depreciation |
| 3 |
Accounting for Special Transactions |
15 – 20 marks |
| 4 |
Final Accounts of Sole Proprietor |
20 – 40 marks |
| Partnership Accounts |
| Financial Statements of Not-for-Profit Organizations |
| 5 |
Introduction to Company Accounts |
10 – 15 marks |
CA Foundation Paper 2: Business Laws and Business Correspondence and Reporting (100 Marks)
The table below provides chapter-wise weightage and marks distribution for Foundation Paper 2, covering both Section A (Business Laws) and Section B (Business Correspondence and Reporting).
Section A: Business Laws (60 Marks)
| CA Foundation Chapter-wise Weightage (Section A): Business Laws |
| Topic |
Chapter Name |
Weightage |
| 1 |
The Indian Contract Act, 1872 |
15 – 20 marks |
| 2 |
The Sale of Goods Act, 1930 |
12 – 15 marks |
| 3 |
The Indian Partnership Act, 1932 |
12 – 15 marks |
| 4 |
The Limited Liability Partnership Act, 2008 |
03 – 05 marks |
| 5 |
The Companies Act, 2013 |
10 – 12 marks |
Section B: Business Correspondence and Reporting (40 Marks)
| CA Foundation Chapter-wise Weightage (Section B): Business Correspondence and Reporting |
| Topic |
Chapter Name |
Weightage |
| 1 |
Communication |
4 – 6 marks |
| 2 |
Sentence types and Vocabulary, Synonyms, Antonyms, Prefixes, Suffixes, Phrasal Verbs, Idioms |
8 – 12 marks |
| 3 |
Comprehension Passage and Note-Making |
8 – 12 marks |
| 4 |
Précis Writing, Article Writing, Report Writing, Writing Formal Letters, Writing Formal Mails, Résumé Writing, Meetings |
14 – 16 marks |
CA Foundation Paper 3: Business Mathematics Logical Reasoning and Statistics (100 Marks)
The detailed table below shows the chapter-wise weightage and marks distribution for each topic within Business Mathematics, Logical Reasoning, and Statistics in the CA Foundation.
Part A: Business Mathematics (40 Marks)
| CA Foundation Chapter-wise Weightage (Part A): Business Mathematics |
| Topic |
Chapter Name |
Weightage |
| 1 |
Ratio and Proportion, Indices and Logarithms, Equations and Matrices, Linear Inequalities |
8 – 12 marks |
| 2 |
Time value of money |
12 – 16 marks |
| 3 |
Permutations and Combinations, Sequence and Series, Sets, Relations and Functions, Basic applications of Differential and Integral calculus |
12 – 20 marks |
Part B: Logical Reasoning (20 Marks)
| CA Foundation Chapter-wise Weightage (Part B): Logical Reasoning |
| Topic |
Chapter Name |
Weightage |
| 1 |
Number series coding and decoding, odd man out, Direction tests, Seating arrangements |
12 – 14 marks |
| 2 |
Blood Relations, Syllogism |
6 – 8 marks |
Part C: Statistics (40 Marks)
| CA Foundation Chapter-wise Weightage (Part C): Statistics |
| Topic |
Chapter Name |
Weightage |
| 1 |
Statistical representation of data, diagrammatic representation of data, frequency distribution, graphical representation of frequency distribution (histogram, frequency polygon, Ogive, Pie-chart), Measures of central tendency and dispersion (mean, median, mode, mean deviation, quartiles and quartile deviation, standard deviation, coefficient of variation, coefficient of quartile deviation) |
18 – 20 marks |
| 2 |
Probability (independent and dependent events; mutually exclusive events), Total and compound probability, Bayes's theorem and Mathematical Expectation, Theoretical Distribution (Binomial Distribution, Poisson distribution – basic application, and Normal Distribution – basic applications) |
10 – 12 marks |
| 3 |
Correlation and Regression (Scatter diagram, Karl Pearson’s Coefficient of Correlation, Rank Correlation, Regression lines, Regression equations, Regression coefficients) |
4 – 6 marks |
| 4 |
Index Numbers and Time series (Uses of Index Numbers, Problems involved in the construction of Index Numbers, Methods of construction of Index Numbers, Time Series Analysis – basic application including Moving Average Method) |
4 – 6 marks |
CA Foundation Paper 4: Business Economics and Business & Commercial Knowledge (100 Marks)
The table below provides the chapter-wise weightage and marks distribution for Foundation Paper 4, covering both Section A (Business Economics) and Section B (Business & Commercial Knowledge) in the CA Foundation exam.
Section A: Business Economics (60 Marks)
| CA Foundation Chapter-wise Weightage (Section A): Business Economics |
| Topic |
Chapter Name |
Weightage |
| 1 |
Introduction to Business Economics |
9 – 12 marks |
| 2 |
Theory of Demand and Supply, Theory of Production and Cost |
20 – 24 marks |
| 3 |
Price Determination in Different Markets |
15 – 18 marks |
| 4 |
Business Cycles |
9 – 12 marks |
Section B: Business & Commercial Knowledge (40 Marks)
| CA Foundation Chapter-wise Weightage (Section B): Business & Commercial Knowledge |
| Topic |
Chapter Name |
Weightage |
| 1 |
Introduction to Business |
6 – 8 marks |
| 2 |
Business Environment |
6 – 8 marks |
| 3 |
Business Organizations |
6 – 8 marks |
| 4 |
Government Policies for Business Growth |
6 – 8 marks |
| 5 |
Organizations Facilitating Business |
6 – 8 marks |
| 6 |
Common Business Terminologies |
6 – 8 marks |
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