CA Foundation Chapter-Wise Weightage Jan 2026, Subjects-wise Marks
The CA Foundation Chapter-wise weightage Jan 2026 includes the major topics, subject-wise marks, and ICAI guidelines help students to focus on high-weightage topics.
Table of Content
- Highlights of the CA Exam
- CA Foundation Chapter-Wise weightage Jan 2026
- Paper 1: Principles and Practice of Accounting (Objective 100 Marks)
- Paper 2: Business Laws and Business Correspondence and Reporting (Objective 100 Marks)
- Paper 3: Business Mathematics and Logical Reasoning (Objective 100 Marks)
- Paper 4: Business Economics and Business and Commercial Knowledge (Objective 100 Marks)
- Why Choose CA Exams Test Series for CA Preparation
The CA Foundation Chapter-wise Weightage Jan 2026 provides a wide breakdown of marks in subjects such as accounting, business laws, and economics. Check the CA Foundation Chapter-War Weightage here.
The CA Foundation Course serves as an initial point for the aspirations of chartered accountants through the Institute of Chartered Accountants of India (ICAI). It is designed for those who have completed secondary school (class X) and want to make a career in accounting. Candidates can register after passing class 10, and when qualifying for the 12th examinations, they can appear for the Foundation Examination.
Those candidates who appear for any level of the CA exam need to be required to for chapter-wise, so we share the CA exam chapter-wise weightage for every level. Before exploring the chapter-wise weightage, first check the CA exam highlights.
Highlights of the CA Exam
Check the highlights of the ICAI CA exam in the below table.
| CA Exam 2026 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: Three Times a Year |
| Exam Duration | 03 Hours |
| Course duration |
|
| 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 Jan 2026
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 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:
|
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
|
V | 15% |
|
6. Business 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 |
VIII | 10% |
|
9. International Trade a. Theories of International Trade including theories of intra-industry trade by Krugman. |
IX | 10% |
| 10. Indian Economy (Before 1950- Chanakya and Nand Vansh, OECD Paper (1950-1991), Basic knowledge 1991 Onwards | X | 10% |
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FAQs
Why is knowing the chapter-wise weightage for the ICAI CA Foundation Jan 2026 session important?
Understanding chapter-wise weightage helps you prioritise topics for the Jan 2026 Foundation exam. It allows you to allocate study time to chapters that carry higher marks and avoid spending excessive time on low-weight areas. This strategic focus boosts efficiency, confidence, and improves the chance of achieving the required aggregate and subject marks.
How much weightage does the “Theoretical Framework” chapter carry in Paper 1 (Accounting) for Jan 2026?
In Paper 1 (Principles & Practice of Accounting) for Jan 2026, the “Theoretical Framework” chapter is expected to carry about 5 % to 10 % of the marks. This translates roughly to 5–10 out of 100 marks, making it a smaller but essential section to cover without neglect.
Which chapters in Paper 1 (Accounting) are typically the highest weightage for Jan 2026?
The chapters “Final Accounts of Sole Proprietors, Partnership Accounts, Financial Statements of Not-for-Profit Organisations” often together account for around 30 %-40 % of marks for Jan 2026. These are major topics and require substantial preparation, given their high contribution to Paper 1.
How can chapter-wise weightage make CA Foundation preparation easier for Jan 2026?
Chapter-wise weightage helps simplify preparation by allowing students to identify high-value chapters early. Instead of studying everything in equal depth, students can invest more time in topics that contribute more marks in the Jan 2026 exam. This ultimately improves efficiency and boosts overall confidence during revision.
Is it necessary to study low-weightage chapters for the Jan 2026 attempt?
Even though some chapters carry fewer marks, ignoring them completely can reduce your overall score. Low-weight chapters often contain easier concepts that help increase accuracy. Covering at least the basics ensures you don’t miss straightforward questions that can contribute to passing comfortably in Jan 2026.
What weightage can students expect from Statistics chapters in Jan 2026?
In Paper 3, the Statistics section contributes significantly, often around one-third of the entire paper. Chapters like Measures of Dispersion, Probability, and Index Numbers may carry a substantial portion in Jan 2026. These chapters are easier to score if concepts are well understood and formulas are revised regularly.
Are MCQ-based papers (Paper 3 and Paper 4) more dependent on weightage analysis?
Yes, because MCQ papers require precision, knowing weightage helps determine which chapters need deeper numerical practice and which require conceptual clarity. For Jan 2026, weightage analysis helps students decide how to divide their practice between high-value mathematics topics and theory-oriented economics and BCK chapters.
How should a beginner use weightage to prepare for Jan 2026?
A beginner should start with high-weight chapters to build confidence early. Using weightage, they can create a schedule that reserves more time for difficult and lengthy topics. For the Jan 2026 exam, this approach ensures steady progress, reduces stress, and promotes better retention during revisions.
Should the revision order be based on weightage for Jan 2026?
Yes, revision must begin with high-weight chapters because they contribute maximum marks. After a strong revision of major topics, students can cover moderate and low-weight chapters. For Jan 2026, this layered revision approach helps maintain clarity, manages time better, and ensures all chapters receive adequate attention.
How does chapter-wise weightage differ from chapter difficulty?
Weightage reflects the marks distribution, while difficulty reflects how complex a chapter is. A chapter may have high weight but still be easy, or vice versa. For Jan 2026, students should study both aspects together to decide which chapters need conceptual focus and which need repeated practice.
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