Subjects in CA Foundation 2026- Marks & weightage

📌 Key Takeaways – CA Foundation 2026 Subjects

What you need to know about the new ICAI scheme

CA Foundation Exam 2026

The CA Foundation exam is a gateway to the prestigious Chartered Accountancy profession in India. The exam is conducted by the Institute of Chartered Accountants of India (ICAI) for students who have completed Class 12th and are aspiring to become Chartered Accountants.Embarking on the journey to become a Chartered Accountant (CA) the CA Foundation exam marks the beginning of this path. In the year 2026, aspiring CAs will delve into a range of subjects, laying the foundation for their future success. Let’s explore the subjects offered in CA Foundation 2026 and how StudyByTech , led by Parag Gupta sir who has an experience of more than 20 years in teaching CA students, full guidence of subjects in CA Foundation 2026

Detailed CA Foundation September 2026 Syllabus – Under New Scheme

The CA Foundation exam, conducted by the Institute of Chartered Accountants of India (ICAI), covers a wide range of subjects to test the knowledge and skills of aspiring Chartered Accountants. The subjects included in the CA Foundation exam 2026 are:

1. Paper-1: Accounting
2. Paper-2: Business Law
3. Paper-3: Business Mathematics
4. Paper-4: Business Economics

These subjects are designed to provide a strong foundation in accounting, law, mathematics, statistics, economics, and business knowledge to the candidates. It is important for candidates to thoroughly study and understand these subjects to pass the CA Foundation exam

Paper 1 – Accounting

subjective:

TOPICS	SUB TOPICS
THEORETICAL FRAMEWORK	1 Meaning and Scope of Accounting. 2 Accounting concepts, principles and conventions. 3 Capital and revenue expenditure, capital and revenue receipts, contingent 4 assets and contingent liabilities. 5 Accounting Policies. 6 Accounting as a measurement discipline – valuation principles, accounting 7 estimates. Accounting Standards-concepts and objectives.
ACCOUNTING PROCESS	1 Recording accounting transactions: principles of double entrybook-keeping, books of original entry-journal,subsidiary books,cash book, ledger-format,posting from journals and subsidiary books,balancing accounts. 2 Preparation Of Trial Balance. 3 Rectification Of Errors
Depreciation and Amortisation	Tangible and intangible assets- meaning & difference, concepts,methods of computation and accounting treatment of depreciation/amortisation,change in depreciation method
Bills of Exchange and Promissory Notes	Meaning of bills of exchange and promissory notes and their accounting treatment; accommodation bills.
Preparation of Final accounts of Sole Proprietors	Elements of financial statements, closing adjustment entries, trading account,profit and loss account and balance sheet of manufacturing and non- manufacturing entities
Financial Statements of Not-for-Profit 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
Accounts from Incomplete Records (excluding preparation of accounts based on ratios).	–
Partnership And LLP Accounts	1 Final accounts of partnership firms and LLP. 2 Admission, retirement and death of a partner including treatment of goodwill. 3 Dissolution of partnership firms and LLPs including piecemeal distribution of assets
Bank Reconciliation Statement	Introduction, reasons and preparation of bank reconciliation statement
Inventories	Meaning, basis and technique of inventory valuation, cost of inventory, net realisable value and record system
Company Accounts	1 Definition Of Shares And Debentures. 2 Issue Shares And Debentures,forfeiture of shares,reissue of forfeited shares. 3 Redemption of preference shares and debentures(excluding purchase and redemption of own debentures sinking fund method). 4 Accounting For Bonus Issue And Right Issue.

Paper 2: Business Laws

subjective

TOPICS	SUB TOPICS
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.
The Indian Contract Act, 1872	General Nature Of Contract, Consideration, Other essential elements of a valid contract,Performance Contract,Breach Of Contract, Contingent and Quasi Contract, Contract of Indemnity and Guarantee, Contract of Bailment and Pledge, Contract of Agency
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.
The Indian Partnership Act, 1932	General Nature of Partnership, Rights and Duties of partners, Reconstitution of firms, Registration and Dissolution of a firm
The Limited Liability Partnership Act, 2008	Introduction-covering nature and scope, Essential features, Characteristics of LLP, Incorporation and Differences with other forms of organisations
The Companies Act, 2013	Essential features of company, Corporate veil theory, Classes of companies,Types of share capital, Incorporation of company, Memorandum of Association, Articles of Association, Doctrine of Indoor Management
The Negotiable Instruments Act, 1881	Meaning of Negotiable Instruments, Characteristics, Classification of Instruments, Different provisions relating to Negotiation, Presentment of Instruments, Rules of Compensation

Paper 3: Business Mathematics

Objective:

TOPICS	SUB TOPICS
Part A: Business Mathematics
Ratio and proportion, Indices and Logarithms	Ratio and proportion, Indices and Logarithms
Equations	Linear Equations Upto Three Variables, Quadratic and Cubic equations in one variable. Applications in Business Related Problems.
Linear Inequalities	Linear Inequalities in one and two variables and the solution space
Mathematics of Finance	◦ Simple Interest ◦ Compound Interest ◦ Nominal and Effective Rate of Interest ◦ Present Value ◦ Net Present Value ◦ Future Value ◦ Perpetuity ◦ Annuities ◦ SinkingFunds ◦ Calculating EMI Calculations of Returns:Nominal and Effective rate of Return Compound Annual Growth Rate(CAGR)
Permutations and Combinations	Basic concepts of Permutations and combinations: Introduction, the factorial, permutations, results, circular permutations, permutations with restrictions, Combinations With standard results
Sequence and Series	Introduction Sequences, Series, Arithmetic and Geometric progression,RelationshipbetweenAMandGMandSumofntermsofspecialseriesand BusinessApplications
Sets, Relations, and Functions. Basics of Limits and Continuity Functions
Basic applications of Differential and Integral calculus in Business and Economics (Excluding the trigonometric applications)
Part B: Logical Reasoning	Number series coding and Decoding and odd man out, Direction Tests, Seating Arrangements, Blood Relations
Part C: Statistics
Statistical Representation of Data	Diagrammatic representation of data, Frequency Distribution, Graphical representation of Frequency Distribution–Histogram, Frequency Polygon, Ogive, Pie-chart
Sampling	Basic principles of sampling theory, comparison between sample survey and complete enumeration, some important terms associated sampling type of sampling,sampling and non-sampling errors.
Measures of Central tendency and Dispersion	Mean Median, Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Coefficient of Variation, Coefficient of Quartile Deviation
Probability	Independent and dependent events;mutually exclusive events.Total and Compound Probability and Bayes Theorem
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
Correlation and Regression	Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank Correlation, Regression lines, Regression equations,Regression coefficients
Index Numbers	Uses of Index Numbers, Problems involved in construction Index Numbers,Methods of construction of Index Numbers.BSE SENSEX NSE

Paper 4: Business Economics

Objective:

TOPICS	SUB TOPICS
Introduction to Business Economics	Meaning and scope of Business Economics.
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
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 andVariable Costs
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
Determination of National Income	1 Macro Economic Aggregates and Measurement of National Income 2 Determination of National Income: Keynes’ Two Sector Basic Model,Three Sectors and Four Sectors Models
Public Finance	1 Fiscal functions:AnOverview, Centre and StateFinance. 2 MarketFailure/Government Intervention To Correct Market failure. Process of budget making: Sources of Revenue, Expenditure 3Management, and management of Public Debt. FiscalPolicy
Money Market	Concept of Money Demand Important theories of Demand for Money Concept of Money Supply, Cryptocurrency Another New Terminology Monetary Policy
International Trade	Theories of International Trade including theories of intra-industry trade Krugman. TradePolicy–TheInstrumentsofTradePolicy. TradeNegotiations. ExchangeRatesanditseconomiceffects. International Capital Movements: Foreign DirectInvestment
Indian Economy	Before 1950- Chanakya and Nand Vansh OECDPaper (1950-1991), Basic knowledge 1991 Onwards
Business Cycles	Meaning, Phases, Features, Causes behind these Cycles

CA foundation : preparation tips

1. Create a study schedule: Plan your study schedule in advance to ensure you cover all the topics in the syllabus before the exam. Allocate specific time slots for each subject and topic.
2. Use study materials: Use the recommended study materials provided by the Institute of Chartered Accountants of India (ICAI) for each subject. This will help you cover the syllabus comprehensively.
3. Practice regularly: Practice is key to success in the CA Foundation exam. Solve past year question papers and practice mock tests to familiarize yourself with the exam pattern and improve your time management skills.
4. Seek help when needed: Don’t hesitate to seek help from teachers, peers, or online resources if you are facing difficulties in understanding any topic. Collaborate with study groups to discuss concepts and solve problems together.
5. Stay updated: Keep yourself updated with the latest changes in the syllabus or exam pattern announced by ICAI. Subscribe to relevant newsletters or join online forums to stay informed.
6. Take care of your health: It’s important to take care of your physical and mental well-being during your exam preparation. Get enough rest, eat healthily, and exercise regularly to maintain a balanced lifestyle.
7. Stay motivated: Stay motivated and focused on your goal of clearing the CA Foundation exam. Keep reminding yourself of the reasons why you chose to pursue this career and celebrate small victories along the way.

CA Foundation Subjects Marks

Duration of the question papers	Paper 1 and 2 will be of 3 hours Paper 3 and 4 will be of 2 hours
Question Type	Paper 1 and 2 – Subjective Paper 3 and 4 – Objective
Marks	Each paper will be of 100 marks.
Total marks	400
Marking scheme	For subjective (Paper 1 and 2) – NO negative marking For objective papers (Paper 3 and 4) – ¼ mark will be deducted for every wrong answer
Medium of exam	English/Hindi except for Paper 2 (section b which will be in English only)

CA Foundation Topic- Wise Weightage 2025

1. Theoretical Framework	5%-10%
2. Accounting Process 3. Bank Reconciliation Statement 4. Inventories 5. Concept and Accounting of Depreciation	25%-30%
6. Accounting for Special Transactions	15%-20%
7. Final Accounts of Sole Proprietors 8. Partnership Accounts 9. Financial Statements of Not-for-Profit Organizations	30%-40%
10. Introduction to Company Accounts	10%-15%

Paper 2: Business Laws (Marks 100)

sections	chapters	marks weigtage
Section A: Business Laws (60 Marks)	1. The Indian Contract Act, 1872	25%-30%
	2. The Sale of Goods Act, 1930	20%-25%
	3. The Indian Partnership Act, 1932	20%-25%
	4. The Limited Liability Partnership Act, 2008	5%-10%
	5. The Companies Act, 2013	5%-10%
Section B: Business Correspondence And Reporting (40 Marks)	Part I: Communication
	Part II: Sentence Types and Word Power
	2. Sentence Types (Direct-Indirect, Active -Passive Speech)	10%-15%
	3. Vocabulary (Root Words, Synonyms, Antonyms, Prefixes, Suffixes), Phrasal verbs, Collocations, and Idioms.	20%-30%
	Part III: Comprehension Passages and Note Making
	4. Comprehension Passages	20%-30%
	5. Note Making	20%-30%
	Part IV: Developing Writing Skills
	6. Introduction to Basic Writing	35%-40%
	7. Précis Writing	35%-40%
	8. Article Writing	35%-40%
	9. Report Writing	35%-40%
	10. Writing Formal Letters	35%-40%
	12. Resume Writing	35%-40%

Paper 3: Quantitative Aptitude (Marks: 100)

The CA Foundation exam paper 3 is structured into three sections:Business Mathematics Logical Reasoning Statistics

Part	Chapters	Marks Weightage
Part A: Business Mathematics (40 Marks)	1. Ratio and Proportion, Indices and Logarithms	20%-30%
	2. Equations and Matrices	20%-30%
	3. Linear Inequalities with Objective Functions and Optimization	20%-30%
	4. Time value of Money	30%-40%
	5. Permutations and Combinations	30%-40%
	6. Sequence and Series	30%-40%
	7. Sets, Relations, and Functions	30%-50%
	8. Basic applications of Differential and Integral calculus	30%-50%
Part B: Logical Reasoning (20 Marks)	1. Number series, Coding, and Decoding and odd man out	60%-70%
	2. Direction Tests	60%-70%
	3. Seating Arrangements	60%-70%
	4. Blood Relations	30%-40%
	5. Syllogism	30%-40%
Part C: Statistics (40 Marks)	1. Statistical description of Data	45%-50%
	2. Measures of Central tendency and Dispersion	45%-50%
	3. Probability	25%-30%
	4. Theoretical Distributions	25%-30%
	5. Correlation and Regression	10%-15%
	6. Index Numbers and Time Series	10%-15%

Paper 4: Business Economics (Marks – 100)

CA Foundation Business Economics Topics Weightage
Part	Chapters	Marks Weightage
Part I: Business Economics (60 Marks)	1. Introduction to Business Economics	15%-20%
	2. Theory of Demand and Supply
	3. Theory of Production and Cost	35%-40%
	4. Price Determination in Different Markets
	5. Business Cycles	15%-20%
Part II: Business And Commercial Knowledge (40 Marks)	1. Introduction to Business	15%-18%
	2. Business Environment
	3. Business Organizations	15%-20%
	4. Government Policies for Business Growth	15%-18%
	5. Organizations Facilitating Business
	6. Common Business Terminologies	15%-18%

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