CA Foundation Paper 1, Accounting, carries 100 marks and forms the base for every accounting paper you will meet later in CA Inter and Final. This page has ICAI’s official syllabus with section-wise marks weightage, plus direct download links to the official ICAI Study Material, chapter by chapter.
CA Foundation Accounting: Syllabus and Marks Weightage
ICAI’s own weightage document states this applies “till further changes are made,” and it holds for both editions of the Study Material linked below, since the chapter structure is identical in each.
| Topic | Section | Weightage |
|---|---|---|
| 1. Theoretical Framework | I | 5%-10% |
| 2. Accounting Process | II | 30%-35% |
| 3. Bank Reconciliation Statement | II | 30%-35% |
| 4. Inventories | II | 30%-35% |
| 5. Depreciation and Amortisation | II | 30%-35% |
| 6. Bills of Exchange and Promissory Notes | II | 30%-35% |
| 7. Preparation of Final Accounts of Sole Proprietors | III | 20%-25% |
| 8. Financial Statements of Not-for-Profit Organisations | III | 20%-25% |
| 9. Accounts from Incomplete Records | III | 20%-25% |
| 10. Partnership and LLP Accounts | IV | 15%-20% |
| 11. Company Accounts | V | 15%-25% |
Objective, per ICAI: to develop an understanding of the basic concepts and principles of accounting and apply the same in preparing financial statements and simple problem solving.
ICAI Study Material for CA Foundation Accounting
ICAI currently has two editions of this Study Material live on its portal at the same time. Both cover the exact same 11 chapters in the exact same order, so pick whichever edition matches the physical or PDF copy you already have, rather than mixing chapters from both.
Edition 1: Applicable for May 2026 Exam Onwards
This edition applies to the May 2026, September 2026, and January 2027 attempts.
Module 1
Chapter 1: Theoretical Framework — Unit 1, Unit 2, Unit 3, Unit 4, Unit 5, Unit 6, Unit 7
Chapter 2: Accounting Process — Unit 1, Unit 2, Unit 3, Unit 4, Unit 5, Unit 6
Chapter 3: Bank Reconciliation Statement
Chapter 4: Inventories
Chapter 5: Depreciation and Amortisation
Chapter 6: Bills of Exchange and Promissory Notes
Chapter 7: Preparation of Final Accounts of Sole Proprietors — Unit 1, Unit 2
Module 2
Chapter 8: Financial Statements of Not-for-Profit Organisations
Chapter 9: Accounts from Incomplete Records
Chapter 10: Partnership and LLP Accounts — Unit 1, Unit 2, Unit 3, Unit 4, Unit 5, Unit 6, Annexure-II
Chapter 11: Company Accounts — Unit 1, Unit 2, Unit 3, Unit 4, Unit 5, Unit 6, Accounting Terminology Glossary
Edition 2: Relevant for May 2027 and Onwards Examination
This edition applies to the May 2027 attempt and every attempt after it, until ICAI issues a further update.
Module 1
Chapter 1: Theoretical Framework — Unit 1, Unit 2, Unit 3, Unit 4, Unit 5, Unit 6, Unit 7
Chapter 2: Accounting Process — Unit 1, Unit 2, Unit 3, Unit 4, Unit 5, Unit 6
Chapter 3: Bank Reconciliation Statement
Chapter 4: Inventories
Chapter 5: Depreciation and Amortisation
Chapter 6: Bills of Exchange and Promissory Notes
Chapter 7: Preparation of Final Accounts of Sole Proprietors — Unit 1, Unit 2
Module 2
Chapter 8: Financial Statements of Not-for-Profit Organisations
Chapter 9: Accounts from Incomplete Records
Chapter 10: Partnership and LLP Accounts — Unit 1, Unit 2, Unit 3, Unit 4, Unit 5, Unit 6, Annexure-II
Chapter 11: Company Accounts — Unit 1, Unit 2, Unit 3, Unit 4, Unit 5, Unit 6, Accounting Terminology Glossary
Why Two Editions Exist and Which One You Need
ICAI keeps the current edition live for students appearing up to a certain attempt, while already publishing the next print run for later attempts, so both sit on the portal together for a while. We checked chapter by chapter and the two editions above cover identical topics in the same order, so the weightage table at the top of this page applies to both without adjustment.
If your physical book or PDF says “Applicable for May 2026 Exam Onwards” on the cover, use Edition 1. If it says “Relevant for May 2027 and Onwards Examination,” use Edition 2. Mixing chapter numbers between the two is safe since the structure matches, but page numbers and cross-references inside each edition will only line up within that same edition.
Using This Alongside Your Revision
Once you have worked through a chapter from the Study Material, test yourself with our CA Foundation RTP collection for revision questions, or our CA Foundation MTP collection for full timed mock exams on the same syllabus.
If you are planning your revision schedule around this syllabus, our guide on how to revise the CA syllabus in 15 days breaks the process down step by step.
Frequently Asked Questions
What is the marks weightage for CA Foundation Accounting?
Section I (Theoretical Framework) carries 5-10%, Section II (Accounting Process through Bills of Exchange) carries 30-35%, Section III (Final Accounts through Incomplete Records) carries 20-25%, Section IV (Partnership and LLP Accounts) carries 15-20%, and Section V (Company Accounts) carries 15-25%.
Is the CA Foundation Accounting syllabus changing for May 2027?
No. We compared both ICAI editions chapter by chapter and the topics, order, and weightage are identical. Only the print edition and file references differ.
Where do I download the official ICAI Study Material for Accounting?
Every chapter and unit PDF on this page is hosted directly on caharshgupta.com, downloaded from ICAI’s official BoS Knowledge Portal so the links stay stable and won’t break if ICAI reorganises its own site.
Should I use the RTP or the Study Material first?
Study Material first. It teaches the concepts in full. RTP and MTP come after, once you already understand a topic, to practice applying it under exam conditions.
Source: ICAI BoS Knowledge Portal, Study Material (New Scheme), Foundation and Section-wise Weightages.
