Paper 1 — Accounting
Six chapters have carried roughly two-thirds of the marks across recent attempts. Final accounts and partnership are effectively compulsory.
Paper at a glance
Foundation Accounting is the most predictable paper in the entire CA course, because the syllabus is finite and the question forms repeat. Almost every attempt asks a full final-accounts question, a partnership adjustment, a bank reconciliation and a set of short conceptual questions on accounting standards and rectification. That predictability is worth exploiting for revision priority — but not for skipping, because the marks left over are exactly where students who over-optimise lose the paper.
100
Total marks
60:40
Subjective to objective split
3h
Duration
Final accounts
Partnership
Special txns
BRS & rectif.
Company acc.
Theory & AS
Marks allotted by section
Chapter repeat strip
One square per recent attempt, filled when the chapter was asked. Read across a row to see how consistently a chapter appears, and down a column to see how broad a single paper tends to be.
| Chapter | M24 | N24 | M25 | N25 | M26 | Typical weight |
|---|---|---|---|---|---|---|
| Final Accounts of Sole Proprietorsasked in 5 of 5 | M24: asked | N24: asked | M25: asked | N25: asked | M26: asked | 15–20 marks |
| Partnership — Admission, Retirement, Deathasked in 5 of 5 | M24: asked | N24: asked | M25: asked | N25: asked | M26: asked | 12–18 marks |
| Bank Reconciliation Statementasked in 4 of 5 | M24: asked | N24: asked | M25: not asked | N25: asked | M26: asked | 5–8 marks |
| Rectification of Errorsasked in 4 of 5 | M24: asked | N24: not asked | M25: asked | N25: asked | M26: asked | 5–8 marks |
| Depreciation Accountingasked in 4 of 5 | M24: asked | N24: asked | M25: asked | N25: not asked | M26: asked | 5–10 marks |
| Bills of Exchangeasked in 3 of 5 | M24: not asked | N24: asked | M25: asked | N25: not asked | M26: asked | 5–8 marks |
| Consignment & Joint Ventureasked in 3 of 5 | M24: asked | N24: asked | M25: not asked | N25: asked | M26: not asked | 8–12 marks |
| Company Accounts — Shares & Debenturesasked in 5 of 5 | M24: asked | N24: asked | M25: asked | N25: asked | M26: asked | 10–14 marks |
| Accounting Standards — Theoryasked in 5 of 5 | M24: asked | N24: asked | M25: asked | N25: asked | M26: asked | 8–12 marks |
Indicative pattern compiled from publicly available past papers, RTPs and MTPs. It is a revision-sequencing aid, not a prediction — and not a basis for leaving any chapter unprepared.
Revision priority
Revise first
P1Asked in every recent attempt and carrying the heaviest marks. These must be exam-ready, not merely familiar.
- Final Accounts of Sole Proprietors
- Partnership — Admission, Retirement, Death
- Company Accounts — Shares & Debentures
- Accounting Standards — Theory
Revise second
P2Frequently asked and quick to score once the format is fixed in your head. High marks-per-minute.
- Bank Reconciliation Statement
- Rectification of Errors
- Depreciation Accounting
Do not skip
P3Lower frequency, but each appearance is a full question. Skipping these is how a well-prepared student ends up ten marks short.
- Consignment & Joint Venture
- Bills of Exchange
- Inventory Valuation
Typical question structure
True / false with reasons — accounting concepts
The reason carries the mark, not the verdict. Write one clean sentence of justification for each.
Final accounts with adjustments
Show every adjustment as a working note. Examiners follow the working notes, not the face of the statement.
Partnership — admission or retirement
Revaluation account, capital accounts and the new balance sheet. Losing the sequence loses the whole question.
Bank reconciliation or rectification
Start from the balance the question gives you and state which direction you are working in.
Company accounts — issue and forfeiture
Journal entries with narrations. Missing narrations are a routine and avoidable deduction.
How to use this paper
- Attempt before you read. An RTP read like a textbook teaches nothing. Solve it closed-book under time, then compare against the answer.
- Treat the repeat strip as an order, not a filter. It tells you what to revise first, never what to leave out. Every chapter listed here has been asked.
- Rework the questions you got wrong after a week. Re-solving from memory is the step that converts a corrected mistake into a reliable one.
- Match the RTP against the Suggested Answers format. The Suggested Answers show the presentation ICAI rewards — headings, working notes and the order of statements.
Have questions?
Find answers.
Still unsure about something? We're happy to help you figure it out.
Talk to usAre RTP questions repeated in the actual exam?
Concepts and question formats recur; exact questions rarely do. Treat the RTP as the best available indication of scope, depth and presentation style rather than as a question bank to memorise.
Should I do the RTP or the MTP first?
RTP first, because it is organised chapter-wise and works as a revision sweep. Move to the MTP afterwards, since it is a full paper under time and tests whether you can actually finish.
Can I skip chapters that show low frequency?
No. Low frequency means asked less often, not never — and when such a chapter does appear it is usually a full question. Prioritise by frequency, but cover everything.
Please note
These are study aids, not ICAI publications. Kartavvya is not affiliated with ICAI. Chapter-frequency patterns are indicative, compiled from publicly available past papers, Revision Test Papers and Mock Test Papers to help you prioritise revision — they are not a prediction of any future paper and should not be used to skip syllabus. Always download the official RTP, MTP and Suggested Answers from icai.org and treat those as authoritative.
Other papers
The analysis tells you where to look. Practice is what changes the score.
Generate fresh questions on your weakest chapters in this paper, work them under time, and have your answers evaluated step by step.
Start practising free- Free to start
- Step-wise marking
- All 3 CA levels