2026 Exam Strategy
ABC Analysis of CA Exams
Foundation · Inter · Final
Stop studying blindly. This chapter-wise priority guide — updated for 2026 exams — tells you exactly where to focus your time for maximum marks.
📘 CA Foundation
📗 CA Inter
🏆 CA Final
Category A
High-impact, frequently examined. Study these deeply first.
50–70 Marks
Category B
Moderate weight. Master after Category A is solid.
25–35 Marks
Category C
Lower frequency. Quick revision during final week.
10–20 Marks
CA Foundation ABC Analysis — Jan, May & Sept 2026 Exams
Paper 1
Accounting
AMust-Do · 50–60 Marks
Depreciation & Amortisation
Bank Reconciliation Statement
Rectification of Errors
Bills of Exchange & Promissory Notes
Partnership Accounts (Admission, Retirement, Death)
Dissolution of Partnership Firm & LLPs
Company Accounts – Issue & Redemption of Shares
Company Accounts – Issue & Redemption of Debentures
Final Accounts of Sole Proprietors
Inventories
Bank Reconciliation Statement
Rectification of Errors
Bills of Exchange & Promissory Notes
Partnership Accounts (Admission, Retirement, Death)
Dissolution of Partnership Firm & LLPs
Company Accounts – Issue & Redemption of Shares
Company Accounts – Issue & Redemption of Debentures
Final Accounts of Sole Proprietors
Inventories
BImportant · 25–35 Marks
Financial Statements of Not-for-Profit Organisations
Accounts from Incomplete Records
Cash Book
Trial Balance
Accounting Concepts, Principles & Conventions
Capital vs Revenue Expenditure & Receipts
Accounts from Incomplete Records
Cash Book
Trial Balance
Accounting Concepts, Principles & Conventions
Capital vs Revenue Expenditure & Receipts
CQuick Revision · 10–15 Marks
Meaning & Scope of Accounting
Accounting Policies
Contingent Assets & Liabilities
Accounting as Measurement Discipline
Accounting Standards (Overview)
Journal Entries & Ledgers (Basics)
Subsidiary Books
Accounting Policies
Contingent Assets & Liabilities
Accounting as Measurement Discipline
Accounting Standards (Overview)
Journal Entries & Ledgers (Basics)
Subsidiary Books
Paper 2
Business Laws
AMust-Do
The Indian Contract Act – Consideration
Other Essential Elements of a Contract
Performance of Contract
The Companies Act, 2013
Sale of Goods – Conditions & Warranties
Transfer of Ownership & Delivery of Goods
Partnership – Relations of Partners
Registration & Dissolution of Firm
Other Essential Elements of a Contract
Performance of Contract
The Companies Act, 2013
Sale of Goods – Conditions & Warranties
Transfer of Ownership & Delivery of Goods
Partnership – Relations of Partners
Registration & Dissolution of Firm
BImportant
Nature of Contract
Contingent & Quasi Contracts
Contract of Indemnity & Guarantee
Bailment & Pledge
Agency
Unpaid Seller
General Nature of Partnership
Contingent & Quasi Contracts
Contract of Indemnity & Guarantee
Bailment & Pledge
Agency
Unpaid Seller
General Nature of Partnership
CQuick Revision
Indian Regulatory Framework
Breach of Contract & Remedies
Formation of Contract of Sale
The LLP Act, 2008
The Negotiable Instruments Act, 1881
Breach of Contract & Remedies
Formation of Contract of Sale
The LLP Act, 2008
The Negotiable Instruments Act, 1881
Paper 3
Quantitative Aptitude
AMust-Do
Ratio, Proportion & Indices
Simple & Compound Interest
Linear & Cubic Equations
Arithmetic & Geometric Progressions
Sets, Relations & Functions
Measures of Central Tendency & Dispersion
Index Numbers
Number Series, Coding & Odd Man Out
Direction Tests
Seating Arrangements
Blood Relations
Statistical Description of Data
Simple & Compound Interest
Linear & Cubic Equations
Arithmetic & Geometric Progressions
Sets, Relations & Functions
Measures of Central Tendency & Dispersion
Index Numbers
Number Series, Coding & Odd Man Out
Direction Tests
Seating Arrangements
Blood Relations
Statistical Description of Data
BImportant
Logarithms
Annuity & Mathematics of Finance
Quadratic Equations
Permutations & Combinations
Probability
Correlation & Regression
Annuity & Mathematics of Finance
Quadratic Equations
Permutations & Combinations
Probability
Correlation & Regression
CQuick Revision
Limits & Continuity (Basics)
Differential & Integral Calculus (Basics)
Sampling Theory
Theoretical Distributions
Linear Inequalities
Differential & Integral Calculus (Basics)
Sampling Theory
Theoretical Distributions
Linear Inequalities
Paper 4
Business Economics
AMust-Do
Theory of Demand & Supply
Theory of Production & Cost
Determination of National Income
Money Market
Nature & Scope of Business Economics
Theory of Production & Cost
Determination of National Income
Money Market
Nature & Scope of Business Economics
BImportant
Price Determination in Different Markets
Public Finance
International Trade
Public Finance
International Trade
CQuick Revision
Business Cycles
Indian Economy
Indian Economy
CA Intermediate ABC Analysis — Jan, May & Sept 2026 Exams
Paper 1 · Group 1
Advanced Accounting
AMust-Do · 50–55 Marks
Financial Statements of Companies
Amalgamation of Companies (AS 14)
Accounting for Reconstruction of Companies
Consolidated Financial Statements (AS 21, 23, 27)
AS 13: Investments
AS 3: Cash Flow Statement
Accounting for Branches incl. Foreign Branches
Amalgamation of Companies (AS 14)
Accounting for Reconstruction of Companies
Consolidated Financial Statements (AS 21, 23, 27)
AS 13: Investments
AS 3: Cash Flow Statement
Accounting for Branches incl. Foreign Branches
BImportant · 30–35 Marks
Buyback of Securities
AS 2: Inventories
AS 10: Property, Plant & Equipment
AS 16: Borrowing Costs
AS 19: Leases
AS 15: Employee Benefits
AS 11: Forex Rates
AS 9: Revenue Recognition
AS 22: Taxes on Income
AS 7: Construction Contracts
AS 12: Govt Grants
AS 20: EPS
AS 29: Provisions & Contingent Liabilities
AS 2: Inventories
AS 10: Property, Plant & Equipment
AS 16: Borrowing Costs
AS 19: Leases
AS 15: Employee Benefits
AS 11: Forex Rates
AS 9: Revenue Recognition
AS 22: Taxes on Income
AS 7: Construction Contracts
AS 12: Govt Grants
AS 20: EPS
AS 29: Provisions & Contingent Liabilities
CQuick Revision · 10–15 Marks
AS 1: Disclosure of Accounting Policies
AS 4: Contingencies & Events after Balance Sheet Date
AS 5: Net Profit / Prior Period Items
AS 17: Segment Reporting
AS 18: Related Party Disclosures
AS 24: Discontinuing Operations
AS 25: Interim Financial Reporting
AS 26: Intangible Assets
AS 28: Impairment of Assets
Intro & Framework for Financial Statements
AS 4: Contingencies & Events after Balance Sheet Date
AS 5: Net Profit / Prior Period Items
AS 17: Segment Reporting
AS 18: Related Party Disclosures
AS 24: Discontinuing Operations
AS 25: Interim Financial Reporting
AS 26: Intangible Assets
AS 28: Impairment of Assets
Intro & Framework for Financial Statements
Paper 2 · Group 1
Corporate and Other Laws
AMust-Do
Share Capital & Debentures
Management & Administration
Accounts of Companies
The LLP Act, 2008
FEMA, 1999
Audit & Auditors
Management & Administration
Accounts of Companies
The LLP Act, 2008
FEMA, 1999
Audit & Auditors
BImportant
Declaration & Payment of Dividend
Acceptance of Deposits
Registration of Charges
The General Clauses Act, 1897
Interpretation of Statutes
Companies Incorporated Outside India
Acceptance of Deposits
Registration of Charges
The General Clauses Act, 1897
Interpretation of Statutes
Companies Incorporated Outside India
CQuick Revision
Preliminary – Companies Act
Incorporation of Company
Prospectus & Allotment of Securities
Incorporation of Company
Prospectus & Allotment of Securities
Paper 3 · Group 1
Taxation (Direct + GST)
AMust-Do
Heads of Income (all heads)
Deductions from Gross Total Income
Advance Tax & TDS / TCS
Income Tax Liability – Computation
GST – Supply, Charge & Exemptions
GST – Input Tax Credit
GST – Time, Place & Value of Supply
GST – Returns & Payment of Tax
Deductions from Gross Total Income
Advance Tax & TDS / TCS
Income Tax Liability – Computation
GST – Supply, Charge & Exemptions
GST – Input Tax Credit
GST – Time, Place & Value of Supply
GST – Returns & Payment of Tax
BImportant
Aggregation & Set-off of Losses
Income of Other Persons in Assessee’s Income
Return of Income & Self Assessment
GST – Registration
GST – Tax Invoice, Credit & Debit Notes
GST – E-Way Bill
GST – TDS & TCS under GST
Income of Other Persons in Assessee’s Income
Return of Income & Self Assessment
GST – Registration
GST – Tax Invoice, Credit & Debit Notes
GST – E-Way Bill
GST – TDS & TCS under GST
CQuick Revision
Basic Concepts & Residence
GST in India – Introduction
Accounts & Records under GST
GST in India – Introduction
Accounts & Records under GST
Paper 4 · Group 2
Cost and Management Accounting
AMust-Do
Standard Costing
Marginal Costing
Budget & Budgetary Control
Process & Operation Costing
Material Cost
Overheads: Absorption Costing
Cost Sheet
Marginal Costing
Budget & Budgetary Control
Process & Operation Costing
Material Cost
Overheads: Absorption Costing
Cost Sheet
BImportant
Activity Based Costing (ABC)
Job Costing
Joint Products & By-Products
Service Costing
Employee Cost & Direct Expenses
Unit & Batch Costing
Job Costing
Joint Products & By-Products
Service Costing
Employee Cost & Direct Expenses
Unit & Batch Costing
CQuick Revision
Introduction to Cost & Management Accounting
Cost Accounting System
Cost Accounting System
Paper 5 · Group 2
Auditing and Ethics
AMust-Do
Audit Evidence
Audit of Items of Financial Statements
Risk Assessment & Internal Control
Audit Report
Ethics & Terms of Audit Engagements
Audit of Banks
Audit of Items of Financial Statements
Risk Assessment & Internal Control
Audit Report
Ethics & Terms of Audit Engagements
Audit of Banks
BImportant
Audit Strategy, Planning & Programme
Completion & Review
Audit Documentation
Special Features – Different Types of Entities
Completion & Review
Audit Documentation
Special Features – Different Types of Entities
CQuick Revision
Nature, Objective & Scope of Audit
Paper 6 · Group 2
Financial Management & Strategic Management
AMust-Do
Cost of Capital
Capital Structure & Leverages
Investment Decisions (Capital Budgeting)
Management of Working Capital
Strategic Analysis: External & Internal Environment
Strategic Choices
Capital Structure & Leverages
Investment Decisions (Capital Budgeting)
Management of Working Capital
Strategic Analysis: External & Internal Environment
Strategic Choices
BImportant
Financial Analysis – Ratio Analysis
Types of Financing
Dividend Decision
Strategy Implementation & Evaluation
Types of Financing
Dividend Decision
Strategy Implementation & Evaluation
CQuick Revision
Scope & Objectives of FM
Introduction to Strategic Management
Introduction to Strategic Management
CA Final ABC Analysis — May & Nov 2026 Exams
Paper 1 · Group 1
Financial Reporting (Ind AS)
AMust-Do
Ind AS 115 – Revenue from Contracts with Customers
Consolidated & Separate Financial Statements (Ind AS 110, 111, 28, 27)
Ind AS 103 – Business Combinations
Financial Instruments (Ind AS 32, 109, 107)
Ind AS on Assets (2, 16, 36, 38, 40, 116)
Ind AS 12 – Income Taxes
Ind AS 19 – Employee Benefits
Consolidated & Separate Financial Statements (Ind AS 110, 111, 28, 27)
Ind AS 103 – Business Combinations
Financial Instruments (Ind AS 32, 109, 107)
Ind AS on Assets (2, 16, 36, 38, 40, 116)
Ind AS 12 – Income Taxes
Ind AS 19 – Employee Benefits
BImportant
Ind AS on Presentation (Ind AS 1, 34, 7)
Ind AS 37 – Provisions, Contingent Liabilities & Assets
Ind AS 21 – Effects of Changes in Forex Rates
Ind AS 113 – Fair Value Measurement
Ind AS 8, 10 – Accounting Policies, Estimates & Errors
Ind AS 105 – Non-current Assets Held for Sale
Ind AS 101 – First-time Adoption
Analysis of Financial Statements
Ind AS 37 – Provisions, Contingent Liabilities & Assets
Ind AS 21 – Effects of Changes in Forex Rates
Ind AS 113 – Fair Value Measurement
Ind AS 8, 10 – Accounting Policies, Estimates & Errors
Ind AS 105 – Non-current Assets Held for Sale
Ind AS 101 – First-time Adoption
Analysis of Financial Statements
CQuick Revision
Ind AS 24 – Related Party Disclosures
Ind AS 33 – EPS
Ind AS 108 – Operating Segments
Ind AS 20 – Govt Grants
Ind AS 102 – Share-Based Payment
Ind AS 41 – Agriculture
Ind AS 23 – Borrowing Costs
Professional Ethics & Accounting Technology
Conceptual Framework
Ind AS 33 – EPS
Ind AS 108 – Operating Segments
Ind AS 20 – Govt Grants
Ind AS 102 – Share-Based Payment
Ind AS 41 – Agriculture
Ind AS 23 – Borrowing Costs
Professional Ethics & Accounting Technology
Conceptual Framework
Paper 2 · Group 1
Advanced Financial Management
AMust-Do
Derivatives Analysis & Valuation
Mergers, Acquisitions & Corporate Restructuring
Foreign Exchange Exposure & Risk Management
Portfolio Management
Business Valuation
Interest Rate Risk Management
Security Valuation
Mergers, Acquisitions & Corporate Restructuring
Foreign Exchange Exposure & Risk Management
Portfolio Management
Business Valuation
Interest Rate Risk Management
Security Valuation
BImportant
Advanced Capital Budgeting Decisions
Security Analysis
International Financial Management
Mutual Funds
Risk Management
Security Analysis
International Financial Management
Mutual Funds
Risk Management
CQuick Revision
Financial Policy & Corporate Strategy
Securitization
Startup Finance
Securitization
Startup Finance
Paper 3 · Group 1
Advanced Auditing, Assurance & Professional Ethics
AMust-Do
Audit Evidence
Materiality, Risk Assessment & Internal Control
Reporting
Professional Ethics & Liabilities of Auditors
Special Features – Audit of Banks & NBFCs
Due Diligence, Investigation & Forensic Audit
Group Audits
Materiality, Risk Assessment & Internal Control
Reporting
Professional Ethics & Liabilities of Auditors
Special Features – Audit of Banks & NBFCs
Due Diligence, Investigation & Forensic Audit
Group Audits
BImportant
Audit Planning, Strategy & Execution
Completion & Review
Internal Audit
Digital Auditing & Assurance
Specialised Areas
ESG Assurance & SDGs
Completion & Review
Internal Audit
Digital Auditing & Assurance
Specialised Areas
ESG Assurance & SDGs
CQuick Revision
Quality Control
General Auditing Principles
Audit-related Services & Review of Financial Info
Prospective Financial Information
Overview of Audit of PSUs
General Auditing Principles
Audit-related Services & Review of Financial Info
Prospective Financial Information
Overview of Audit of PSUs
Paper 4 · Group 2
Direct Tax Laws & International Taxation
AMust-Do
Profits & Gains of Business or Profession
Capital Gains
Assessment Procedure
Deductions from Gross Total Income
Transfer Pricing
Non-Resident Taxation
Assessment of Various Entities
TDS, TCS & Advance Tax
Capital Gains
Assessment Procedure
Deductions from Gross Total Income
Transfer Pricing
Non-Resident Taxation
Assessment of Various Entities
TDS, TCS & Advance Tax
BImportant
Incomes not forming part of Total Income
Income from Other Sources
Appeals & Revision
Tax Audit & Ethical Compliances
Double Taxation Relief
Fundamental of BEPS
Dispute Resolution
Assessment of Trusts & Special Entities
Income from Other Sources
Appeals & Revision
Tax Audit & Ethical Compliances
Double Taxation Relief
Fundamental of BEPS
Dispute Resolution
Assessment of Trusts & Special Entities
CQuick Revision
Basic Concepts
Aggregation & Set-Off of Losses
Tax Planning vs Tax Avoidance vs Tax Evasion
Taxation of Digital Transactions
Advance Rulings
Model Tax Conventions
Miscellaneous Provisions
Aggregation & Set-Off of Losses
Tax Planning vs Tax Avoidance vs Tax Evasion
Taxation of Digital Transactions
Advance Rulings
Model Tax Conventions
Miscellaneous Provisions
Paper 5 · Group 2
Indirect Tax Laws (GST + Customs + FTP)
AMust-Do
Supply under GST (incl. Composite & Mixed Supply)
Input Tax Credit
Place of Supply
Demands & Recovery
Import & Export under GST (Zero-rated supplies)
Refunds under GST
Customs – Valuation under Customs Act
Customs – Levy & Exemptions
Input Tax Credit
Place of Supply
Demands & Recovery
Import & Export under GST (Zero-rated supplies)
Refunds under GST
Customs – Valuation under Customs Act
Customs – Levy & Exemptions
BImportant
Time of Supply & Value of Supply
Charge of GST
Exemptions from GST
Returns under GST
Offences & Penalties
Customs – Types of Duty
Customs – Classification of Goods
Importation, Exportation & Transportation of Goods
Foreign Trade Policy
Charge of GST
Exemptions from GST
Returns under GST
Offences & Penalties
Customs – Types of Duty
Customs – Classification of Goods
Importation, Exportation & Transportation of Goods
Foreign Trade Policy
CQuick Revision
GST – Introduction & Registration
Job Work
Accounts & Records; E-way Bill
Advance Ruling (GST & Customs)
Assessment & Audit under GST
Liability in Certain Cases
Appeals & Revisions
Customs Refund
Job Work
Accounts & Records; E-way Bill
Advance Ruling (GST & Customs)
Assessment & Audit under GST
Liability in Certain Cases
Appeals & Revisions
Customs Refund
Paper 6 · Group 2
Integrated Business Solutions (IBS)
AMust-Do
Financial Reporting Integration (Ind AS application in case studies)
Direct & Indirect Tax Integration in business scenarios
Strategic Financial Management decisions
Audit & Risk Management application
Direct & Indirect Tax Integration in business scenarios
Strategic Financial Management decisions
Audit & Risk Management application
BImportant
Corporate Law compliance in case scenarios
Ethics & Professional Issues
Cross-functional business decisions
Ethics & Professional Issues
Cross-functional business decisions
CQuick Revision
Communication & presentation of solutions
Integrated analytical frameworks
Integrated analytical frameworks
🎯 How to Use This ABC Analysis — Study Strategy
01
Start with A. Spend 60–70% of your study time mastering Category A chapters. These alone can help you clear the exam.
02
Layer in B. Once A is solid, allocate 25–30% of time to Category B for scoring above 50.
03
Quick-revise C. In the last week before exams, do a rapid revision of Category C — only definitions, key concepts, and quick points.
04
Test yourself. Align your test series schedule with A+B chapters first. Identify weak zones early and fix them.
📝 Practice with Chapter-Wise Tests
CharteredTeam’s 2026 Test Series is aligned to this ABC analysis — chapter-wise tests for CA Foundation, Inter & Final, with detailed solutions.