CA Foundation Syllabus 2026: Paper-wise Topics and Weightage
20 January 2026·10 min read·By CA Saarthi Team
CA Foundation syllabus 2026CA Foundation papersCA Foundation weightageICAI CA Foundation
CA Foundation Exam Overview
The Institute of Chartered Accountants of India (ICAI) conducts CA Foundation exams twice a year — in May/June and November/December. Understanding the syllabus and topic weightage is the first step to smart preparation.
Exam Pattern at a Glance
| Parameter | Details |
|---|---|
| Total Papers | 4 |
| Total Marks | 400 (100 per paper) |
| Exam Type | Objective (MCQ) + Descriptive |
| Duration | 3 hours per paper |
| Passing Marks | 40% per paper, 50% aggregate |
| Negative Marking | Papers 1 & 2: No, Papers 3 & 4: Yes (0.25 per wrong answer) |
Paper 1: Principles and Practice of Accounting (100 Marks)
This is a subjective paper testing your practical accounting knowledge.
Topic Weightage
| Topic | Approximate Weightage |
|---|---|
| Theoretical Framework | 5-10% |
| Accounting Process | 10-15% |
| Bank Reconciliation Statement | 5-8% |
| Inventories | 5-8% |
| Depreciation & Amortisation | 8-10% |
| Bills of Exchange | 5-8% |
| Final Accounts (Sole Proprietor) | 8-10% |
| Partnership Accounts | 10-15% |
| Company Accounts | 10-12% |
| Not-for-Profit Organisations | 5-8% |
| Incomplete Records | 5-8% |
Preparation Priority
**High:** Partnership Accounts, Final Accounts, Company Accounts, Depreciation
**Medium:** Bank Reconciliation, Inventories, Bills of Exchange
**Low:** Theoretical Framework (but don't skip — easy marks)
Paper 2: Business Laws and Business Correspondence (100 Marks)
Split into two sections — Part I: Business Laws (60 marks) and Part II: Business Correspondence (40 marks).
Part I: Business Laws (60 Marks)
| Topic | Approximate Weightage |
|---|---|
| Indian Contract Act, 1872 | 25-30% |
| Sale of Goods Act, 1930 | 15-20% |
| Indian Partnership Act, 1932 | 10-12% |
| Limited Liability Partnership Act, 2008 | 5-8% |
| Companies Act, 2013 (Basics) | 8-10% |
Part II: Business Correspondence (40 Marks)
| Topic | Approximate Weightage |
|---|---|
| Communication fundamentals | 10-15% |
| Business letters and emails | 15-20% |
| Report writing | 8-10% |
Paper 3: Business Mathematics, Logical Reasoning & Statistics (100 Marks)
This is an objective (MCQ) paper with three parts.
Part A: Business Mathematics (40 Marks)
| Topic | Approximate Weightage |
|---|---|
| Ratio, Proportion, Indices & Logarithms | 8-10% |
| Equations and Matrices | 8-10% |
| Time Value of Money | 8-10% |
| Permutations and Combinations | 5-8% |
| Sequence & Series (AP/GP) | 5-8% |
Part B: Logical Reasoning (20 Marks)
| Topic | Approximate Weightage |
|---|---|
| Number Series, Coding & Decoding | 5-8% |
| Direction Tests | 3-5% |
| Seating Arrangements | 3-5% |
| Blood Relations & Syllogism | 3-5% |
Part C: Statistics (40 Marks)
| Topic | Approximate Weightage |
|---|---|
| Measures of Central Tendency | 8-10% |
| Measures of Dispersion | 8-10% |
| Probability | 5-8% |
| Correlation & Regression | 5-8% |
| Index Numbers & Time Series | 3-5% |
Paper 4: Business Economics & Business and Commercial Knowledge (100 Marks)
Fully objective (MCQ) paper in two sections.
Part A: Business Economics (60 Marks)
| Topic | Approximate Weightage |
|---|---|
| Theory of Demand and Supply | 12-15% |
| Theory of Production and Cost | 10-12% |
| Price Determination in Different Markets | 12-15% |
| Business Cycles | 5-8% |
| Indian Economic Reforms | 8-10% |
Part B: Business and Commercial Knowledge (40 Marks)
| Topic | Approximate Weightage |
|---|---|
| Business Environment | 8-10% |
| Business Organisations | 8-10% |
| Government Policies | 8-10% |
| Common Business Terminologies | 5-8% |
How CA Saarthi Helps
Our platform maps every practice question to these exact topics and weightages, so you can see your accuracy for each topic, focus on high-weightage topics, and track your progress against the ICAI syllabus.
Start your free diagnostic today to see where you stand across all 4 papers.
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