CA Foundation Chapter-Wise Weightage May 2026, Subjects-wise Marks
CA Foundation Chapter-Wise Weightage May 2026 explained clearly by ICAI. Know important chapters, marks weightage, and subject-wise focus areas for a better exam strategy.
Table of Content
- Highlights of the CA Exam
- CA Foundation Chapter-Wise weightage May 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 May 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 May 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
What does chapter-wise weightage mean in CA Foundation May 2026?
Chapter-wise weightage refers to the approximate marks distribution of questions from different chapters in each CA Foundation subject for the May 2026 attempt, based on ICAI’s exam pattern and past trend analysis.
Is ICAI officially releasing chapter-wise weightage for CA Foundation May 2026?
ICAI does not release official chapter-wise weightage for CA Foundation May 2026. However, weightage is estimated by analysing previous exam papers, RTPs, MTPs, and ICAI’s revised syllabus structure.
Why is chapter-wise weightage important for May 2026 preparation?
Understanding chapter-wise weightage helps students prioritise high-scoring and frequently tested chapters, manage study time efficiently, and focus preparation according to the expected paper pattern for CA Foundation May 2026.
Does CA Foundation chapter-wise weightage change every attempt?
Yes, chapter-wise weightage may slightly vary in each attempt. However, the overall importance of core chapters usually remains stable, making trend-based analysis relevant for CA Foundation May 2026 preparation.
Which subject has the most predictable chapter-wise weightage in CA Foundation?
Business Mathematics and Accounting generally show predictable weightage patterns because numerical questions are chapter-linked, making trend analysis more reliable for the CA Foundation May 2026 examination.
How reliable is past paper analysis for May 2026 chapter-wise weightage?
Past paper analysis is highly useful but not absolute. ICAI may introduce conceptual or mixed questions, so students should treat chapter-wise weightage as guidance, not a guarantee, for CA Foundation May 2026.
Should students study low-weightage chapters for CA Foundation May 2026?
Yes, low-weightage chapters should not be ignored. ICAI often tests conceptual clarity, and even small chapters can contribute crucial marks, especially in theory-based subjects of CA Foundation May 2026.
Is chapter-wise weightage same for all CA Foundation subjects?
No, each subject follows a different question structure. Accounting focuses on practical chapters, while Law and Economics test conceptual understanding, causing variation in chapter-wise weightage for May 2026.
How does ICAI syllabus impact chapter-wise weightage for May 2026?
The revised CA Foundation syllabus directly influences chapter-wise weightage, as ICAI aligns question papers with updated learning outcomes, practical application, and conceptual clarity for the May 2026 attempt.
Can chapter-wise weightage help in revision planning?
Chapter-wise weightage helps students allocate revision time wisely by focusing more on chapters that historically carry higher marks while still revising smaller chapters for balanced preparation.
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