ICAI CA Foundation Chapter-Wise Weightage 2025

CA Foundation Chapter-wise Weightage 2025: Get a detailed marks breakdown across subjects like Accounting, Business Laws, Economics, and more. Check the weightage here to plan your studies strategically.

The Institute of Chartered Accountants of India (ICAI) conducts the Chartered Accountancy (CA) exam, a prestigious professional exam in India. The CA exam is divided into three levels: foundation, intermediate, and final. Each level has a specific syllabus and weight allocated to different chapters.

This blog will provide a detailed ICAI CA foundation chapter-wise weightage. This information will help CA students focus on the most important chapters and topics and plan their studies accordingly. 

Those candidates who appear for any level of the CA exam need to be required for the chapter-wise preparation, so we share the CA exam chapter-wise weightage for every level. Before exploring the chapter-wise weightage, once check the CA exam highlights. 

Highlights of the CA Exam 

Check the highlights of the ICAI CA exam in the below table.

CA Exam 2025 Overview
Name of course Chartered Accountancy
Levels Level 1: CA Foundation
Level 2: CA Intermediate
Level 3: CA Final
Conducting body of the CA Exam ICAI (Institute of Chartered Accountants of India)
Exam type National level exams
Language English and Hindi
Frequency of exams CA Foundation: Three-time a year
CA Intermediate: Three-time a year
CA Final: Twice a Year
Exam Duration 03 Hours
Course duration
  • 4.5 to 05 years via the Foundation route (after the 12th)
  • Direct entry after graduation: 03 years (Approx.)
Registration window Open throughout the year
Degree type UGC-approved post-graduate degree
official website of the CA exam www.icai.org

Enroll Now for CA Foundation Courses

CA Foundation Chapter-Wise Weightage 

Get the complete CA foundation chapter-wise weightage for exams, covering all subjects and topics. Plan your studies strategically with this detailed breakdown:

Paper 1: Principles and Practice of Accounting (Objective 100 Marks)

Get an overall understanding of fundamental accounting concepts and principles and learn to apply them in preparing accurate financial statements, solving simple accounting problems, and building a solid foundation for advanced accounting studies.

Content Section Weightage
Theoretical Framework 
(i) Meaning and scope of accounting 
(ii) Accounting Concepts, principles and conventions 
(iii) Capital and revenue expenditure, capital and revenue receipts, contingent assets and contingent liabilities
(iv) Accounting policies 
(v) Accounting as a measurement discipline—valuation principles, accounting estimates 
(vi) Accounting Standards: concepts and objectives.
I 5%-10%

Accounting Process 
(i) Recording accounting transactions: principles of double entry bookkeeping, books of original entry—journal, subsidiary books, cash book, ledger-format, posting from journal and subsidiary books, balancing of accounts (ii) preparation of trial balance 
(iii) rectification of errors. 

3. Bank Reconciliation Statement Introduction, reasons, and preparation of bank reconciliation statement. 

4. Inventory Meaning, Basis and Technique of Inventory Valuation, Cost of Inventory, Net Realizable Value, and Record System. 

5. Depreciation and Amortisation Tangible and intangible assets: meaning and difference, concepts, methods of computation and accounting treatment of depreciation and amortization, change in depreciation method. 

6. Bills of exchange and Promissory notes Meaning of bills of exchange and promissory notes and their accounting treatment; accommodation bills.

II  30%-35%

7. Prepare final accounts of sole proprietors elements of financial statements, closing adjustment entries, trading accounts, profit and loss accounts, and balance sheets of manufacturing and non-manufacturing entities.

8. Financial Statements of Nonprofit Organizations Significance and preparation of receipt and payment account, income and expenditure account and balance sheet, difference between profit and loss account and income and expenditure account. 

9. Accounts from Incomplete Records (excluding preparation of accounts based on ratios)

III 20%-25%
10. Partnership and LLP Accounts
(i) Final accounts of partnership firms and LLP’s 
(ii) Admission, retirement, and death of a partner, including treatment of goodwill (iii) Dissolution of partnership firms and LLPs, including piecemeal distribution of assets
 IV 15%-20%
11. Company Accounts 
(i) Definition of shares and debentures 
(ii) Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares 
(iii) Redemption of preference shares and debentures (excluding purchase and redemption of own debentures and sinking fund method) (iv) Accounting for bonus issue and right issue
V 15%-25%

Paper 2: Business Laws and Business Correspondence and Reporting (Objective 100 Marks)

For a clear understanding of key legal concepts, including the law of contracts and sales, and to gain insights into various business forms and their operations.

Content Section Weightage
1. Indian Regulatory Framework Major Regulatory Bodies such as the Ministry of Finance, Ministry of Corporate Affairs, SEBI, RBI, IBBI, Ministry of Law and Justice, etc.  I   0%-5%
2. The Indian Contract Act, 1872: General nature of contract, consideration, other 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. II 20%-30%
3. The Sale of Goods Act, 1930: Formation of the contract of sale, Conditions and Warranties, Transfer of ownership and Delivery of Goods, Unpaid Seller and His Rights. III 15%-20%
4. The Indian Partnership Act, 1932: General Nature of Partnership, Rights and Duties of Partners, Reconstitution of Firms, Registration, and Dissolution of a Firm.  IV 15%-20%
5. The Limited Liability Partnership Act, 2008: Introduction—covering nature and scope, essential features, characteristics of LLPs, incorporation, and differences with other forms of organizations. V 5%-10%
6. The Companies Act, 2013: Essential features of the company, Corporate veil theory, Classes of companies, Types of share capital, Incorporation of company, Memorandum of Association, Articles of Association, Doctrine of Indoor Management. VI VI 15%-20%
7. The Negotiable Instruments Act, 1881: Meaning of Negotiable Instruments, Characteristics, Classification of Instruments, Different Provisions relating to Negotiation, Presentation of Instruments, Rules of Compensation. VII 10%-15%

Paper 3: Business Mathematics and Logical Reasoning (Objective 100 Marks)

(a) To develop an understanding of the basic mathematical and statistical tools and apply the same in business, finance, and economic situations. 

(b) To develop logical reasoning skills. The whole syllabus of quantitative aptitude shall be divided into three broad areas. 

  • Business Mathematics 
  • Logical Reasoning 
  • Statistics
Content Section Weightage
Part A: Business Mathematics (40 Marks )

1. Ratio and proportion, Indices and Logarithms: Ratio and proportion and Time and work-related problems, Laws of Indices, Exponents and Logarithms, and Anti-Logarithms. 

2. Equations: Equations: linear simultaneous linear equations up to three variables; Quadratic and Cubic equations in one variable. Applications in business-related problems. 

3. Linear Inequalities: Linear Inequalities: Linear Inequalities in one and two variables and the solution space I 20%-30%
   

4. Mathematics of Finance: 

  • Simple Interest 
  • Compound interest 
  • Nominal and Effective Rate of Interest 
  • Present Value
  • Net Present Value
  • Future Value
  • Perpetuity
  • Annuities
  • Sinking Funds 
  • Calculating of EMI
  • Calculations of Returns: Nominal and Effective rate of Return
  • Compound Annual growth rate (CAGR)
 II 30%-40%

5. Permutations and Combinations: Basic concepts of Permutations and combinations: Introduction, the factorial, permutations, results, circular permutations, permutations with restrictions, Combinations with standard results. 

6. Sequence and Series: Introduction Sequences, Series, Arithmetic and Geometric progression, Relationship between AM and GM and Sum of n terms of special series and business applications. 

7. Sets, Relations, and Functions. Basics of Limits and Continuity Functions. 

8. Basic applications of Differential and Integral calculus in Business and Economics (Excluding the trigonometric applications).
III 30%-50%
Part B: Logical Reasoning
9. Number series coding and Decoding and odd man out IV 20%-30%
10. Direction Tests IV 20%-30%
11. Seating Arrangements IV 20%-30%
12. Blood Relations IV 20%-30%
Part C:  Statistics

13. Unit 1: Statistical Representation of Data, Diagrammatic representation of data, Frequency distribution, Graphical representation of Frequency Distribution –Histogram, Frequency Polygon, Ogive, Pie-chart. 

Unit:2 Sampling: Basic principles of sampling theory, comparison between sample survey and complete enumeration, some important terms associated sampling types of sampling, sampling and non-sampling errors. 

14. Measures of Central tendency and Dispersion: Measures of Central Tendency and Dispersion: Mean Median, Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Coefficient of Variation, Coefficient of Quartile Deviation.
V 45%-50%

15. Probability: Independent and dependent events; mutually exclusive events. Total and Compound Probability and Bayes’ theorem. 

16. Theoretical Distributions: Random variables, Discrete and Continuous Random variables, Expectation of a discrete random variable, Theoretical

Distributions: Binomial Distribution, Poisson distribution – basic application and Normal Distribution – basic applications.
VI 25%-30%
17. Correlation and Regression: Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank Correlation, Regression lines, Regression equations, Regression coefficients. VII VII 10%-15%
18. Index Numbers: Uses of Index Numbers, Problems involved in construction of Index Numbers, Methods of construction of Index Numbers. BSE SENSEX and NSE  VIII 10%-15%

Paper 4: Business Economics and Business and Commercial Knowledge (Objective 100 Marks)

Acquire an overall understanding of key economic concepts and theories and develop the analytical skills to apply them in practical contexts, solving everyday economic problems and making informed decisions.

Content Section Weightage
1. Introduction to Business Economics Meaning and scope of Business Economics Basic Problems of an Economy and Role of Price Mechanism. I 5%
2. Theory of Demand and Supply Meaning and Determinants of Demand, Law of Demand and Elasticity of Demand – Price, Income and Cross Elasticity Theory of Consumer’s Behaviour –Indifference Curve approach Meaning and Determinants of Supply, Law of Supply and Elasticity of Supply, Market Equilibrium and Social Efficiency. II 10%

3. Theory of Production and Cost Meaning and Factors of Production, Short Run and Long Run Law of Production – The Law of Variable Proportions and Laws of Returns to Scale, Producer’s Equilibrium 

Concepts of Costs – Short -run and long -run costs, Average and Marginal Costs, Total, Fixed and Variable Costs

III 10%
4. Price Determination in Different Markets Market Structures: Perfect Competition, Monopoly and Monopolistic Competition. Using Game Theory to study Oligopoly . Price Determination in these Markets Price- Output Determination under different Market Forms IV 15%

5. Determination of National Income

  • Macroeconomic Aggregates and Measurement of National Income 
  • Determination of National Income: Keynes’ Two Sector Basic Model, Three Sectors and Four Sectors Models
V 15%

6. Business Cycles 

  • Meaning 
  • Phases 
  • Features 
  • Causes behind these Cycles
VII

10%

7. Public Finance 
a. Fiscal functions: An Overview, Centre and State Finance
b Market Failure/ Government intervention to correct market failure. 
c. Process of budget making: Sources of Revenue, Expenditure Management, and Management of Public Debt. 
d. Fiscal Policy
VII 10%

8. Money Market 

a. Concept of Money Demand 
b. Important theories of Demand for Money 
c. Concept of Money Supply, Cryptocurrency and other new terminology 
d. Monetary Policy 

VIII 10%

9. International Trade 

a. Theories of International Trade including theories of intra-industry trade by Krugman. 
b. Trade Policy – The Instruments of Trade Policy 
c. Trade Negotiations 
d. Exchange Rates and its economic effects 
e. International Capital Movements: Foreign Direct Investment 

IX 10%
10. Indian Economy (Before 1950- Chanakya and Nand Vansh, OECD Paper (1950-1991), Basic knowledge 1991 Onwards X 10%

FAQs

What is the CA Foundation chapter-wise weightage?

Chapter-wise weightage refers to the distribution of marks across different chapters in the CA Foundation syllabus, helping students understand which topics are more important for exams.

Why is chapter-wise weightage important for the CA Foundation exam?

Knowing the weightage helps students prioritize their preparation, focus on high-scoring areas, and allocate time efficiently during studies.

Where can I find the chapter-wise weightage for the CA Foundation exam in 2025?

The official weightage is typically released by the ICAI in its study material or updates. Alternatively, you can refer to expert analysis and past trends available from coaching institutes or online platforms.

Does the weightage change every year?

While the syllabus remains largely consistent, slight variations in chapter-wise weightage may occur each year based on ICAI's exam-setting patterns.

Which subject in the CA Foundation has the most chapters with high weightage?

Generally, Principles and Practice of Accounting and Business Mathematics, Logical Reasoning, and Statistics have chapters with consistently high weightage.

How can I use the weightage to plan my study schedule?

Start with high-weightage chapters, ensuring a strong grasp of the fundamental concepts, and then allocate time for lower-weightage chapters as per their importance.

Are there any chapters that are often skipped due to low weightage?

While some chapters may have fewer marks allotted, skipping any topic entirely is not advisable since ICAI exams can be unpredictable.

Do mock tests reflect the actual chapter-wise weightage?

High-quality mock tests designed by reputable institutes often align with the expected weightage, but they may also include variations to prepare students for surprises.

Can chapter-wise weightage help improve my score in CA Foundation?

Yes, focusing on chapters with higher weightage can maximize your scoring potential, but a balanced preparation covering the entire syllabus is crucial for success.

Is weightage equally distributed across all four CA Foundation papers?

No, the weightage varies significantly between papers and chapters. Some papers, like Accounting, may have a more consistent distribution, while others, like Business Mathematics, may vary more.