CA Foundation Jan 2027 chapter wise weightage: all 4 papers
Quick answer: CA Foundation chapter wise weightage, counted from ICAI's own 2026 question papers, is steady. Accounting: company accounts (27–29 of 120 printed marks) lead, then the accounting process (21–23) and partnership and LLP (20–22). Business Laws: the Contract Act (26–32 of 120) leads; every Act came up in every paper. Quantitative Aptitude: ICAI fixes Business Mathematics 40, Logical Reasoning 20 and Statistics 40; within them, mathematics of finance (14 questions) and central tendency and dispersion (11) were the largest in September 2026. Business Economics: the same chapter split in all three 2026 papers, with price determination and national income at 15 questions each.
ICAI does not publish chapter-wise weightage for CA Foundation. The only official split is Paper 3's part-wise marks in the syllabus. So we went through ICAI's own papers, question by question, tagged each question to its chapter, and set out the counts below with a link to every paper, so you can check any line yourself. The exams are on 3, 5, 7 and 9 January 2027 (ICAI schedule, PDF (opens in a new tab); see CA Foundation and Inter January 2027 exam dates).
Does ICAI publish CA Foundation chapter wise weightage?
No, except for Paper 3's three parts. ICAI's syllabus for Paper 3 gives "Part – A Business Mathematics (40 Marks)", "Part – B: Logical Reasoning (20 Marks)" and "Part – C: Statistics (40 Marks)" (Paper 3 syllabus and initial pages, PDF (opens in a new tab)). For Papers 1, 2 and 4, and for the chapters inside Paper 3's parts, any weightage you see, including ours, is counted from past papers.
CA Foundation Jan 2027 syllabus: what applies
For January 2027, all four papers use the August 2024 edition (Reprint August 2025 onwards) of the ICAI study material. Papers 1 and 2 also use the RTP for January 2027 (ICAI notice, PDF (opens in a new tab)). The chapter names in the tables below follow that edition. Every chapter of all four papers, with ICAI's PDF links, is in CA Foundation Jan 2027 syllabus. ICAI has published the January 2027 RTP on its Foundation RTP page (opens in a new tab) on boslive.icai.org; for Business Laws its amendments part lists one change, the new small company limits (RTP Paper 2, January 2027, PDF (opens in a new tab)). The study material is on our CA Foundation study material page.
How we counted the marks
Papers 1 and 2 have six questions of 20 marks: Question 1 is compulsory and you answer any four of the other five. So 120 marks are printed for the 100 you write. We counted printed marks, and where a part had an OR, we counted the first option. Papers 3 and 4 have 100 MCQs of 1 mark each, all compulsory, so a question count is a mark count.
| Paper | January 2026 | May 2026 | September 2026 |
|---|---|---|---|
| 1. Accounting | Paper (PDF) (opens in a new tab) | Paper (PDF) (opens in a new tab) | Paper (PDF) (opens in a new tab) |
| 2. Business Laws | Paper (PDF) (opens in a new tab) | Paper (PDF) (opens in a new tab) | Paper (PDF) (opens in a new tab) |
| 3. Quantitative Aptitude | Suggested answers (PDF) (opens in a new tab) | Suggested answers (PDF) (opens in a new tab) | Paper (PDF) (opens in a new tab) |
| 4. Business Economics | Suggested answers (PDF) (opens in a new tab) | Suggested answers (PDF) (opens in a new tab) | Paper (PDF) (opens in a new tab) |
For Paper 3, our chapter count uses the September 2026 paper only, so treat those numbers as one paper's picture, anchored by ICAI's fixed 40–20–40 split. All of ICAI's papers are listed on its Foundation question papers page (opens in a new tab) and on our CA Foundation past year question papers page. ICAI's answers to them, all four papers for the last four attempts, are in CA Foundation suggested answers May 2026 PDF.
Tagging a question to a chapter is our own reading. A True/False statement or a mixed question could be read under another chapter and move a count by 2–5 marks.
How we set priority for Papers 1 and 2:
- A: asked in all three papers, 8 or more printed marks a paper on average. Revise first, practise in full.
- B: asked in at least two papers, or 4 or more marks on average. One full question each.
- C: the rest. Read once; practise the RTP's questions. In Papers 1 and 2 a C chapter still earns step marks if you write it well (step marking in CA exams).
Paper 1: Accounting chapter wise weightage
| Chapter | Jan 26 | May 26 | Sep 26 | Priority |
|---|---|---|---|---|
| 11. Company accounts | 27 | 27 | 29 | A |
| 2. Accounting process (incl. rectification, subsidiary books) | 23 | 21 | 23 | A |
| 10. Partnership and LLP accounts | 22 | 22 | 20 | A |
| 7. Final accounts of sole proprietors | 10 | 10 | 10 | A |
| 5. Depreciation and amortisation | 8 | 10 | 10 | A |
| 9. Accounts from incomplete records | 7 | 10 | 10 | A |
| 8. Not-for-profit organisations | 10 | 7 | 7 | A |
| 1. Theoretical framework | 8 | 6 | 6 | B |
| 3. Bank reconciliation statement | 5 | – | 5 | B |
| 4. Inventories | – | 7 | – | C |
| 6. Bills of exchange and promissory notes | – | – | – | C |
| Total printed | 120 | 120 | 120 |
What stands out:
- Company accounts and partnership took 49 of the 120 printed marks in every paper. Question 6(a) was a 15-mark company question each time (preference share redemption twice, pro-rata allotment once), and Question 5(c) a 10-mark one (forfeiture, reissue, rights and bonus).
- Final accounts of a sole proprietor was a 10-mark question every time, and a depreciation ledger came up every time (8–10 marks).
- Question 5(a) offers a choice: in all three papers it was a 5-mark either/or between BRS and inventory valuation or bills. We counted the first option, so BRS and inventories each look smaller than their real chance of showing up.
Practise these on our CA Foundation Accounting page. How to build them into a 3-hour practice paper is in CA Foundation Jan 2027 Accounts mock test.
Paper 2: Business Laws chapter wise weightage
Every Act in the syllabus came up in every paper, and the slots barely moved.
| Act | Jan 26 | May 26 | Sep 26 | Priority |
|---|---|---|---|---|
| Indian Contract Act, 1872 | 26 | 32 | 32 | A |
| Sale of Goods Act, 1930 | 27 | 21 | 21 | A |
| Companies Act, 2013 | 21 | 21 | 21 | A |
| Indian Partnership Act, 1932 | 20 | 20 | 20 | A |
| Negotiable Instruments Act, 1881 | 14 | 14 | 14 | A |
| LLP Act, 2008 | 6 | 6 | 6 | B |
| Indian Regulatory Framework | 6 | 6 | 6 | B |
| Total printed | 120 | 120 | 120 |
Topics that came up most (2 or 3 of the 3 papers):
- Contract: offer, acceptance and revocation (Question 1(a), a 7-mark case, every time); consideration and privity; guarantee; breach and damages.
- Sale of Goods: sale on approval or return; unpaid seller; conditions, warranties and caveat emptor.
- Companies: lifting the corporate veil and OPC; indoor management and constructive notice; classes of companies (private, small, government, Section 8).
- Negotiable Instruments: essentials of a promissory note, bill and cheque.
- Fixed slots: LLP has been Question 2(c) and the Indian Regulatory Framework Question 4(c), 6 marks each, in all three papers.
May and September 2026 used the same blueprint, question by question; January 2026 swapped one 6-mark part from Contract to Sale of Goods. Practise on our CA Foundation Business Laws page.
Paper 3: Quantitative Aptitude chapter wise weightage
ICAI fixes the parts: Business Mathematics 40, Logical Reasoning 20, Statistics 40. The chapters inside them, from the September 2026 paper:
| Part (ICAI marks) | Chapter | Questions, Sep 2026 |
|---|---|---|
| Business Mathematics (40) | Mathematics of finance | 14 |
| Equations | 5 | |
| Ratio, proportion, indices, logarithms | 4 | |
| Permutations and combinations | 4 | |
| Sequence and series | 4 | |
| Sets, relations, functions, limits | 4 | |
| Calculus | 4 | |
| Linear inequalities | 1 | |
| Logical Reasoning (20) | Number series, coding-decoding, odd man out | 5 |
| Direction tests | 5 | |
| Seating arrangements | 5 | |
| Blood relations | 5 | |
| Statistics (40) | Central tendency and dispersion | 11 |
| Statistical description of data and sampling | 9 | |
| Probability | 7 | |
| Correlation and regression | 5 | |
| Index numbers | 5 | |
| Theoretical distributions | 3 |
What stands out: mathematics of finance (compound interest, annuities, sinking funds, NPV, CAGR) was about a third of Business Mathematics. Logical Reasoning split evenly, five questions per chapter. In Statistics, central tendency and dispersion plus probability made up 18 of the 40. Practise on our CA Foundation Quantitative Aptitude page.
Paper 4: Business Economics chapter wise weightage
The chapter split was identical in January, May and September 2026, by our question-by-question count:
| Chapter | Questions (= marks) each paper |
|---|---|
| 1. Nature and scope of business economics | 5 |
| 2. Theory of demand and supply | 10 |
| 3. Theory of production and cost | 10 |
| 4. Price determination in different markets | 15 |
| 5. Business cycles | 5 |
| 6. Determination of national income | 15 |
| 7. Public finance | 10 |
| 8. Money market | 10 |
| 9. International trade | 10 |
| 10. Indian economy | 10 |
| Total | 100 |
What stands out: no chapter can be skipped, because every chapter had its fixed share. Numericals came up in demand elasticity, cost tables, MR and AR, national income aggregates, deficits and the money multiplier: 15 to 22 questions a paper. The rest is recall in the study material's own wording. Practise on our CA Foundation Business Economics page. How to turn this split into a 2-hour practice paper is in CA Foundation Economics mock test for Jan 2027. Which questions ICAI keeps asking in each chapter is in CA Foundation economics important questions for Jan 2027.
CA Foundation ABC analysis: what to revise first
| Paper | Revise first (A) |
|---|---|
| 1. Accounting | Company accounts, accounting process, partnership and LLP, final accounts, depreciation, incomplete records, NPO |
| 2. Business Laws | Contract, Sale of Goods, Companies, Partnership, NI Act (then LLP and the Regulatory Framework, 6 marks each) |
| 3. Quantitative Aptitude | Mathematics of finance, central tendency and dispersion, probability, all four reasoning chapters |
| 4. Business Economics | Price determination, national income, then every 10-question chapter |
B and C don't mean skip. CA Foundation needs 40 in each paper and 200 out of 400 in total (ICAI New Scheme FAQs, Q 2.14, PDF (opens in a new tab)), and a "small" chapter can still be a full 10-mark question in your paper. How to turn this list into marks is in CA Foundation Jan 2027 how to pass.
How to use this weightage before 3 January
- Now to 22 November: finish the A list in every paper, then the B list. Papers 1 and 2 use the RTP for January 2027 as well, so add its questions; it is on ICAI's Foundation RTP page (opens in a new tab).
- From 23 November: write full papers. A weightage table shows where the marks are; a checked paper shows where you lose them. Our CA Foundation Jan 2027 mock test plan gives the dates for each round.
- Put chapters on dates: our CA Foundation Jan 2027 revision planner lists which chapter to revise on which day.
The full paper format, with timings and negative marking, is in CA Foundation exam pattern and marking.
Frequently asked questions
Does ICAI publish CA Foundation chapter wise weightage?
No. The only official split is Paper 3's: Business Mathematics 40, Logical Reasoning 20 and Statistics 40 marks (syllabus, PDF (opens in a new tab)). Every chapter-wise figure, including ours, is counted from ICAI's past papers.
Which chapters carry the most marks in CA Foundation Accounts?
Company accounts (27–29 of 120 printed marks) in all three 2026 papers, followed by the accounting process (21–23), which includes rectification of errors, and partnership and LLP accounts (20–22).
What is the chapter wise weightage of CA Foundation Economics?
In all three 2026 papers: price determination and national income 15 questions each; demand and supply, production and cost, public finance, money market, international trade and the Indian economy 10 each; nature and scope and business cycles 5 each.
Which Act carries the most marks in CA Foundation Law?
The Indian Contract Act: 26 to 32 of the 120 printed marks in the 2026 papers, including the compulsory Question 1(a) case every time.
Is the CA Foundation syllabus for Jan 2027 the same as Sep 2026?
ICAI's notice for January 2027 names the August 2024 edition (Reprint August 2025 onwards) for all four papers, plus the RTP for January 2027 for Papers 1 and 2 (ICAI notice, PDF (opens in a new tab)).
Find out which chapters cost you marks
Knowing where ICAI puts the marks is half the job; finding where you lose them is the other half. Our CA Foundation test series gives you full-syllabus CA mock tests in all four papers, with brand-new questions on the ICAI study material and pattern for January 2027, every chapter covered across the mocks and more weight on what ICAI asks most.
You write by hand, scan and upload one PDF. Your checked copy comes back within 24 hours, with ICAI-style step-wise marks and the reason for every mark cut, plus detailed suggested answers. Read preview pages of the first mock of each subject before you buy. Every level is on our CA test series home page, and ICAI's own MTPs, RTPs and past papers are on our CA Foundation free resources page.