Preparing for the CA Foundation Accounting exam requires more than just studying – it demands understanding what ICAI tests repeatedly and how questions are framed.

To plan effectively for the upcoming CA Foundation exam, it is necessary to analyze CA Foundation past papers, which provides ICAI key insights into high-weightage topics, difficulty level, and the ICAI Accounting exam pattern.

This CA Foundation Accounting Exam analysis helps students to understand what ICAI tested, which topics were repeated, and how they can maximize their scores, providing a clear roadmap for the CA Foundation January 2026 attempt.

Chapter-Wise Past Exam Weightage (Marks Distribution)

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Section-Wise ICAI Accounting Paper Analysis (with Key Topics)

Question 1: Theoretical Concepts – True/False & Explanation

If we talk about the last two CA Foundation attempts, May 2025 and September 2025 then both started with True/False statements with reasoning – testing clarity on basic accounting concepts and principles.

September 2025:

Key topics included:

• Materiality & Matching Concept
• Accrual Basis vs Cash Basis
• Profit-Sharing Ratio
• Depreciation Concept
• Issue of Shares at Discount

Tip: Revise conceptual definitions and examples carefully

Click here to download the CA Foundation Accounting chapterwise weightage PDF

May 2025:

Key topics covered:

• Trade Discount vs Cash Discount
• Money Measurement Concept
• Accounting for NPO Trading Activities
• LLP Partner Rules
• Section 8 Companies (Surplus Distribution)

Tip: Prepare concept – reason based theory – not just definitions. Give more focus on why each principle is applied.

Download CA Foundation Accounting May 25 Question paper PDF now

Most Repeated Topics in CA Foundation Accounting (ICAI Trend)

Smart Tip: These 10 topics alone cover around 70% of the CA Foundation Accounting syllabus weightage.

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Common Mistakes CA Foundation Students make in Accounting Exam

• Mixing Cash and Trade discounts in books of original entry
• Ignoring provision for depreciation and or calculating for full year
• Writing wrong narrations or skipping them in journal entries
• In revaluation questions, adjusting goodwill incorrectly
• Not matching totals in Income & Expenditure Account or Balance sheet.

Tip: Provide step-wise solutions along with proper working notes.

Don’t repeat errors others make. Learn from experts, get personal mentorship, and prepare strategically for the CA Foundation Accounting exam

Tips for CA Foundation Accounting January 2026 Attempt

To maximize your score:

• Revise all formats (Trading, P&L, Revaluation, BRS, Machinery)
• Practice previous 3 attempts questions papers thoroughly
• Attempt mock test papers under timed condition.

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Feeling unsure about your next CA Foundation attempt?

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Get a personalized study plan, topic wise mock tests, and performance tracking to make your CA Foundation January 2026 attempt successful.

Why Choose Bhagya Achievers?

• Exam-oriented questions similar to ICAI pattern
• Expert evaluation with ICAI marking standards
• Detailed feedback to improve every attempt
• Strong focus on answer presentation and step marking
• Proven result with high success rate

FAQs

Ques: What was the overall difficulty level of the CA Foundation Accounting exam?

Ans: The CA Foundation Accounting paper was moderately tough, which gave more focus to conceptual understanding and practical application.

Ques: Which chapters were the most important as per the ICAI trend?

Ans: As per the ICAI trend, topics like Accounting Principles & concepts, Depreciation, Bills of Exchange, Final Accounts, Rectification of errors, and partnership adjustments are the high-weightage topics in every attempt.

Ques: Were there any tricky or unexpected questions in the exam?

Ans: Yes, in CA Foundation Accounting, some questions are tricky and require conceptual reasoning and adjustment-based understanding.

Ques: How important is theory in the CA Foundation Accounting Paper?

Ans: While the CA Inter Advanced Accounting paper carries more practical questions but theory is still important and carries 10-20 marks, so it is necessary to prepare theory questions.

Ques: How does paper analysis help to prepare for the next attempt?

Ans: By analysis paper, students can identify trends, focus areas, and question patterns allowing students to prepare smartly. This also highlights the topics that ICAI frequently tests and common mistakes to avoid.

Ques: How mentorship or test series can improve performance in CA Foundation Accounting exam?

Ans: With the help of regular guidance, a study plan, strategic tips, and mock evaluation by experts, students can improve their weak areas, build exam temperament, and boost confidence.

Also check:

• CA Foundation: How to Score 80+ in Law with Smart Preparation
• Mathematics vs. Logical Reasoning: Where to Focus More in CA Foundation
• How to Build Conceptual Clarity in Accounts at Foundation Level – A Step-by-Step Guide
• Most Scoring Topics in CA Foundation as per ICAI Syllabus
• CA Foundation 30-Days Study Plan
• How ICAI Exam Pattern Has Evolved Over the Years – A Complete Analysis
• Mental Health & Stress Management for CA Aspirants