CA Foundation
CA Foundation Jan 2027 – Accounting 5 Mock Tests
5 full-syllabus mock tests for CA Foundation Accounting, for the January 2027 attempt.
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- Checked question by question against the official solution
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What’s inside · 5 papers
5 papers
Accounting 5 papers
Accounting – Mock Test 1Preview
Accounting – Mock Test 2
Accounting – Mock Test 3
Accounting – Mock Test 4
Accounting – Mock Test 5
What you get
- 5 full-syllabus mock tests for Accounting
- Copy checked within 24 hours with ICAI-style step-wise marks
- Reason given for every mark cut, with the correct line to write
- New papers every attempt, set at the real ICAI exam standard
- Every amendment applicable for January 2027 tested
- Personalised study schedule till your exam
- Mentorship whenever you’re stuck, through a ticket or a message
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How hard are the papers?
As hard as the real exam. Each paper follows ICAI’s pattern, marking scheme and difficulty, and together the papers cover every topic, with more weight on the topics that come up most.
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Read the refund policyA CA Foundation Accounting mock test for Jan 2027 should do what Paper 1 does: open with six true-or-false statements that need reasons, then give you ledgers, rectification, partnership and company accounts to finish in three hours. This one is a full 100-mark Paper 1 on ICAI's current pattern, set on the study material that applies to January 2027. You write it by hand in one sitting, scan your answer sheet and upload one PDF. Your checked copy comes back within 24 hours, with ICAI-style step-wise marks for every question and the reason for every mark cut.
How the whole test series works, with all four papers in one plan, is on the CA Foundation test series page. This page is only about Paper 1.
CA Foundation Accounting paper pattern
From ICAI's Paper 1 of September 2026 (PDF) (opens in a new tab) and the papers before it:
| Paper 1: Accounting | |
|---|---|
| Marks and time | 100 marks, 3 hours, with 15 minutes of reading time |
| Questions | Six of 20 marks: Question 1 compulsory, then any four of the other five |
| Question 1 | (a) six true-or-false statements with reasons, 2 marks each; (b) 4-mark theory; (c) 4-mark journal entries or a subsidiary book |
| Internal choice | Only one: a 5-mark part in Question 5, "either (i) or (ii)" |
| Negative marking | None; the paper is fully descriptive |
| Printed on the paper | "Working notes should form part of the answers." |
The four papers are on 3, 5, 7 and 9 January 2027, and Paper 1 runs from 2 to 5 PM (ICAI schedule, PDF (opens in a new tab)); Paper 1 is on Sunday 3 January 2027, as ICAI's Guidance Notes for January 2027 (PDF) (opens in a new tab) on icai.org say. All four papers side by side are in CA Foundation exam pattern and marking.
CA Foundation Accounting Jan 2027: what applies
ICAI's study material notice for January 2027 (PDF) (opens in a new tab) sets the August 2024 edition (Reprint August 2025 onwards), Modules 1 and 2, plus the RTP for January 2027. The set marked "Relevant for May, 2027 and Onwards" is not for this attempt.
- Corrigendum of 25 August 2026 (ICAI, PDF (opens in a new tab)): VRS payments to workers are revenue expenditure, and a firm need not end on a partner's death if the deed provides for it.
- Accounting Standards only, never Ind AS.
- No amendment list for Paper 1. ICAI's January 2027 RTP for Paper 1 (PDF) (opens in a new tab) on boslive.icai.org has no amendments part: it goes straight to questions.
CA Foundation Accounting: where the marks sit
ICAI does not publish a chapter-wise split. In the January, May and September 2026 papers, the eleven chapters were asked like this:
| Chapter | How it has come |
|---|---|
| 11 Company Accounts | 27 to 29 of the 120 printed marks every time: a 15-mark Question 6(a) and a 10-mark Question 5(c) on share issue, forfeiture, rights, bonus or redemption |
| 10 Partnership and LLP | Two 10-mark questions: admission, retirement, death, change in ratio or dissolution |
| 2 Accounting Process | Rectification of errors every time, plus a GST journal or a subsidiary book in Question 1(c) |
| 5 Depreciation | An 8 to 10-mark machinery account |
| 7 Final Accounts of Sole Proprietors | A 10-mark question from a trial balance with adjustments |
| 8 NPO and 9 Incomplete Records | 5 or 10 marks each |
| 3 BRS, 4 Inventories, 6 Bills | The 5-mark either/or part in Question 5 |
| 1 Theoretical Framework | The 4-mark theory part and some true-or-false statements |
In September 2026, about 99 of the 120 printed marks were computation. More detail is in CA Foundation chapter-wise weightage for Jan 2027.
CA Foundation Accounting: where students lose marks
ICAI's examiners' comments on the January and May 2026 papers point at the same slips:
- True or false: a correct verdict with a weak or missing reason.
- GST journals: "Input" left out of the input tax credit accounts.
- Rectification after closing: balances not moved to the capital account.
- Depreciation: Provision for Depreciation mixed into the Machinery Account.
- Partnership: wrong sacrificing or gaining ratio; profit and interest to the date of death missed.
- Company accounts: issue entries passed when only forfeiture was asked; the capital redemption reserve missed.
- BRS from an overdraft: the two sides reversed.
A mock catches these only if every step is checked; see how step marking works.
What the 5 CA Foundation Accounting mocks cover
Every mock follows the September 2026 layout above, and across the five mocks every chapter of the study material is covered, with more weight where ICAI asks most:
- Each mock: true-or-false with reasons, rectification, a depreciation ledger, a partnership change, a full company question and a sole-proprietor or NPO statement.
- Across Mocks 1 to 3: rectification with a suspense account, after closing, and its effect on profit; goodwill by capitalisation, weighted average and super profit; admission, retirement and death; redemption of preference shares and of debentures with DRR; bonus and rights issues; BRS from a debit balance and from an overdraft.
- Mock 4: a Purchases Book with GST posted to the ledger; a machinery account with sum-of-years'-digits, a replaced component and production units; rectification with a redrafted trial balance; receipts and payments built back from an income and expenditure account, with an endowment fund, a legacy and life membership; admission with hidden goodwill and a Memorandum Revaluation Account; LLP retirement with goodwill by capitalising super profits and a joint life policy; final accounts with 8 adjustments; redemption of partly called-up preference shares out of profits; debentures of a listed company with TDS on interest and the Rule 18(7) deposit; inventory from a count taken after the year end, or accommodation bills.
- Mock 5: Returns Inward and Returns Outward Books with GST; depletion of a quarry lease after a fresh survey, and a crusher on the machine hour method with a revaluation; ten errors with GST accounts and the corrected net profit; a firm's accounts from incomplete records, with interest on a partner's loan when the deed is silent; a change in profit-sharing ratio with goodwill by the annuity method; LLP admission with old goodwill written off and current accounts; final accounts with input tax credit reversed on goods given away; BRS from the pass book, or bills books with due dates and an endorsed bill; a school's grants, term fees and donated furniture; forfeiture and reissue of pro-rata shares; partly convertible debentures with DRR on the non-convertible part.
- Level: at or above September 2026, which had a 15-line trial balance with 8 adjustments.
Questions are brand new, not copies of RTP, MTP or past-paper questions.
CA Foundation Accounting mock test: how to use it
Timing plan for 3 hours. Use the 15 minutes of reading to pick your four questions after Question 1. Give each 20-mark question about 34 minutes, and keep the last 10 minutes to check that every working note sits under its question.
When to write it. After revising all eleven chapters, from 2 PM, by hand. In our plan, Mock 1 is in late November, Mock 2 in the first half of December and Mock 3 between 21 and 27 December. The full dated calendar is in the CA Foundation mock test plan for Jan 2027. Solve ICAI's own RTP, MTPs and past papers too; they are on our CA Foundation free resources page.
Frequently asked questions
Is there negative marking in CA Foundation Accounting?
No. Paper 1 is fully descriptive; negative marking applies only to the MCQ papers, Quantitative Aptitude and Business Economics.
Does one mock cover the whole Accounting syllabus?
A single paper can't test all eleven chapters in depth. Every chapter is covered across the five Accounting mocks, with more weight on the topics ICAI asks most.
Other CA Foundation papers
Writing the official papers too? Free CA Foundation resources