Most Scoring Topics in CA Foundation as per ICAI Syllabus

Bhagya Achievers
13th August, 2025
CA Foundation Exam

Most Scoring Topics in CA Foundation as per ICAI Syllabus

Imagine this: Two CA Foundation students start their prep. One tries to cover every chapter equally, rushing through revisions and skipping mock tests. The other focuses on CA Foundation high-weightage, easy-to-grasp topics, practices them repeatedly, and builds confidence to secure 60–70% of the paper before stepping into the exam hall. Who scores better? The smart planner, of course.

High-scoring topics are not about avoiding the rest of the CA Foundation syllabus—they’re about maximizing marks in minimum time. They give you a huge psychological edge when you see familiar questions on the paper. If you’re tired of endless study with poor results, start prioritizing what truly matters.

Let’s dive in.

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Most Important topics in CA Foundation As per ICAI syllabus

After analyzing past ICAI CA Foundation past papers, we have shortlisted high-weightage, most scoring topics in the ICAI CA Foundation exam that appears almost every attempt – your fastest route to maximum marks in minimum time.

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Paper 1: Accounting- Most Scoring Topics

Tier	Topic	Average Marks	Key Subtopics	Frequency (%)	Remarks / Question Pattern
Tier 1 – Extremely Important (Must Practice)	True or False + Theory	12	Accounting principles, Accounting standards basics, Double entry principles	100%	Always in Q1, easy to score
	Bank Reconciliation Statement (BRS)	10	Causes of differences, Prep from bank/book side	80%	Straightforward, quick marks
	Final Accounts of Sole Proprietors	15	Trading A/c, P&L A/c, Balance Sheet with adjustments	90%+	Large question, must know formats
	Partnership Accounts	15	Admission, Retirement, Ratio change, Goodwill	90%	Regular in Q4, high marks
Tier 2 – Very Important	Issue of Shares	15	Share capital, Calls in advance/arrears, Premium/discount	75%	Mostly in Q5/Q6, scoring
	NPO Accounts	12	Receipts & Payments, Income & Expenditure, Balance Sheet	75%	Frequently tested
	Bills of Exchange	10	Drawing, Acceptance, Endorsement, Dishonour, Renewal	70%	Usually in Q2/Q3
Tier 3 – Important	Rectification of Errors	12	Types of errors, Suspense A/c	60%	Short practicals, easy marks
	Depreciation	5–10	SLM, Diminishing balance, Disposal	60%	Small questions, theory + practical
	Stock Valuation	4–5	FIFO, LIFO, Weighted Avg., LCM rule	50%	Often theory-based
Tier 4 – Moderately Important	Single Entry System	15	Conversion to double entry, Statement of affairs	40%	Alternative to partnership
	Cash Book	5	Three column, Bank columns, Petty cash	35%	Quick scoring if format correct
	Consignment Accounts	10	Consignor/consignee books, Commission	40%	Appears occasionally
	Redemption of Debentures	15	Methods, Sinking fund, Purchase of own debentures	30–40%	Lengthy but good marks if prepared

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Paper 2: Business Law- Most Scoring Topics

Priority Level	Chapter & Act	Marks Range	Core Topics to Focus	Remarks / Strategy
High Priority (Consistently Asked)	The Indian Contract Act, 1872 (Ch-2)	22–32	Formation of Contract (offer, acceptance, consideration); Validity (capacity, free consent, lawful object); Performance & Discharge; Breach & Remedies; Void/Voidable/Illegal contracts; Specific Relief & Damages	Appears in every exam; forms largest single portion of paper – must prepare
	The Sale of Goods Act, 1930 (Ch-3)	16–21	Transfer of Property/Title; Conditions & Warranties; Performance; Rights of Unpaid Seller; Auction Sales; Hire Purchase vs Sale	Always tested with practical examples
	The Indian Partnership Act, 1932 (Ch-4)	16–20	Formation & Registration; Rights & Duties of Partners; Types of Partners; Dissolution; Partnership Deed; Minor as Partner	Regular marks, often case-based
	The Companies Act, 2013 (Ch-6)	13–21	Company Formation/Incorporation; Share Capital & Types; Board of Directors & Meetings; Company Management; Winding Up; Corporate Governance	Appears in every paper, requires conceptual clarity
Medium Priority	The Limited Liability Partnership Act, 2008 (Ch-5)	5–6	LLP Formation & Agreement; Rights & Duties of Partners; LLP vs Partnership	Usually short-answer format
	Indian Regulatory Framework (Ch-1)	6	Business Registration; Regulatory Authorities; Compliance Framework	Low marks but easy scoring if concepts are clear
Lower Priority	Negotiable Instruments Act, 1881 (Ch-7)	14	Bills of Exchange; Promissory Notes; Cheques; Endorsement & Negotiation	Appears mainly in 2024–2025; cover if time permits

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Paper 3: Quantitative Aptitude – Most Scoring Areas

Topic	ICAI Weightage	Why It’s Scoring
Mathematics of Finance – SI, CI, Annuities, NPV, CAGR, EMI	30%–40%	Formula-based; easy to score with practice.
Ratio, Proportion, Indices, Logarithms	20%–30%	Quick sums; minimal steps.
Measures of Central Tendency & Dispersion	45%–50% (Statistics)	Calculations are straightforward; no conceptual traps.
Probability & Theoretical Distributions	25%–30%	Standard methods and formulas; repeated patterns.

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Paper 4: Business Economics – Most Scoring Topics

Topic	ICAI Weightage	Why It’s Scoring
Price Determination in Different Markets	15%	Graphs and diagrams make answers visually appealing.
Determination of National Income	15%	Clear numerical steps and definitions fetch marks.
Theory of Demand & Supply	10%	Standard laws with fixed diagrams.
International Trade	10%	Theory-focused, fewer variations.

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Turn Scoring Topics into sure-short marks:

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We not only help you refine your answers but also help to improve speed, and build confidence. Don’t just prepare for the exam – prepare to score big, secure your sure-shot marks, and take the first winning step in your CA journey with Bhagya Achievers.

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FAQs

What are the most scoring topics in CA Foundation Accounting?

In CA Foundation Accounting, topics like Accounting process, Final Accounts of sole Proprietors, Partnership & LLP Accounts, and Company Accounts are high weightage and highly scoring.

How can I score high in Quantitative Aptitude?

To get higher marks in CA Foundation Quantitative Aptitude, focus on high weightage topics, practice daily with shortcuts, take timed mocks, and work on your weak areas.

Which topics in CA Foundation Business Economics are easy to score?

In CA Foundation Business Economics, Topics like theory of demand & Supply, Price determination in different markets, Business cycles, Introduction to business economics are considered easiest.

Can I pass CA Foundation by preparing only the most scoring topics?

Yes, focusing on most scoring topics in CA Foundation may increase your chances of success. However, relying only on them is risky so it is advisable to prepare the most scoring topic first and then cover other topics.

How does practicing most scoring topics with a test series help?

Best CA Foundation test series like Bhagya Achievers helps you practice exactly where it matters most, get expert feedback, improve presentation, and build exam confidence.

Most Scoring Topics in CA Foundation as per ICAI Syllabus

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Most Important topics in CA Foundation As per ICAI syllabus

Paper 4: Business Economics – Most Scoring Topics

Turn Scoring Topics into sure-short marks:

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