ABC Analysis of CA – What It Means for Your Success

ABC Analysis of CA is a proven strategy used to simplify your preparation by categorizing all chapters based on their weightage and importance. Whether you’re preparing for CA Foundation, CA Intermediate, or CA Final, this strategy helps you focus your time and energy where it matters most.

How Does ABC Analysis of CA Work?

• Category A: High-impact topics (50–70% marks)
• Category B: Moderate importance (25–35%)
• Category C: Low weightage (15–20%), revise in the end

Students often struggle with managing the vast CA syllabus. That’s where ABC Analysis of CA gives you an edge. Instead of spreading your effort evenly, this method helps you concentrate more on chapters that appear frequently and are scoring. It’s about working smart, not just hard.

Many rank holders have relied on ABC categorization to filter their revisions. It’s especially useful during last-month prep, mock test evaluations, and identifying weak zones. You’ll always have clarity on what to revise, and where to focus next.

Plus, using ABC Analysis of CA makes group studies or test series more effective. You and your peers can align your prep and assess each other on priority topics first. This also helps mentors and faculties in guiding students more accurately.

ABC Analysis of CA Foundation

Here is a complete and organized summary of the ABC Analysis for CA Foundation, covering every topic from the table without skipping anything:

📘 1. Principles and Practice of Accounting

✅ Category A (55 to 70 Marks) – High Priority Chapters

• Rectification of Errors
• Bank Reconciliation Statement
• Inventories
• Depreciation and Amortisation
• Bills of Exchange and Promissory Notes
• Final Accounts of Non-Manufacturing Entities
• Final Accounts of Manufacturing Entities
• Admission of New Partner
• Retirement of Partner
• Death of Partner
• Dissolution of Partnership Firm and LLPs
• Issue, Forfeiture and Re-Issue of Shares
• Issue of Debentures
• Accounting for Bonus Issue and Right Issue
• Redemption of Preference Shares
• Redemption of Debentures

⚠️ Category B (25 to 35 Marks) – Moderate Priority Chapters

• Accounting Concepts, Principles and Conventions
• Capital and Revenue Expenditure and Receipts
• Trial Balance
• Cash Book
• Financial Statements of Non-for-Profit Organisations
• Accounts from Incomplete Records

🟡 Category C (15 to 20 Marks) – Lower Priority Chapters

• Meaning and Scope of Accounting
• Contingent Assets and Contingent Liabilities
• Accounting Policies
• Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates
• Accounting Standards
• Basic Accounting Procedures – Journal entries
• Ledgers
• Subsidiary Books
• Introduction to Partnership Accounts
• Treatment of Goodwill in Partnership Accounts
• Introduction to Company Accounts

📗 2. Business Laws

✅ Category A

• Consideration
• Other Essential Elements of A Contract
• Performance of Contract
• Conditions & Warranties
• Transfer of Ownership and Delivery of Goods
• Relations of Partners
• Registration and Dissolution of a Firm
• The Companies Act, 2013

⚠️ Category B

• Nature of Contract
• Contingent and Quasi Contracts
• Contract of Indemnity and Guarantee
• Bailment and Pledge
• Agency
• Unpaid Seller
• General Nature of Partnership

🟡 Category C

• Indian Regulatory Framework
• Breach of Contract and its Remedies
• Formation of the Contract of Sale
• The Limited Liability Partnership Act, 2008
• The Negotiable Instruments Act, 1881

📙 3. Quantitative Aptitude

✅ Category A

Mathematics:

• Ratio
• Proportion
• Indices
• Simple Interest
• Compound Interest
• Linear Equations
• Cubic Equations
• Arithmetic Progression
• Geometric Progression
• Sets, Functions and Relations

Logical Reasoning:

• Number Series, Coding and Decoding, and Odd Man Out
• Direction Tests
• Seating Arrangements
• Blood Relations

Statistics:

• Statistical Description of Data
• Measures of Central Tendency and Dispersion
• Index Number

⚠️ Category B

Mathematics:

• Logarithms
• Annuity
• Quadratic Equations
• Basic Concepts of Permutations and Combinations

Statistics:

• Probability

🟡 Category C

Mathematics:

• Basics of Limits and Continuity
• Basic Concepts of Differential and Integral Calculus

Statistics:

• Sampling
• Theoretical Distributions

📕 4. Business Economics

✅ Category A

• Nature & Scope of Business Economics
• Theory of Demand and Supply
• Theory of Production and Cost
• Determination of National Income
• Money Market

⚠️ Category B

• Price Determination in Different Markets
• Public Finance
• International Trade

🟡 Category C

• Business Cycles
• Indian Economy

ABC Analysis of CA Intermediate

📘 1. Advanced Accounting

✅ Category A (50–55 Marks) – High Priority

• Financial Statements of Companies

• Amalgamation (including AS 14)

• Accounting Standards for Consolidated Financial Statements (AS 21, 23, 27)

• Accounting for Reconstruction of Companies

• AS 13: Investment

• AS 3: Cash Flow Statements

⚠️ Category B (30–35 Marks) – Moderate Priority

• Accounting for Branches including Foreign Branches

• Buyback of Securities

• AS 20: Earnings Per Share

• AS 2: Inventories

• AS 10: Property, Plant and Equipment

• AS 16: Borrowing Costs

• AS 19: Leases

• AS 15: Employee Benefits

• AS 11: Effects of Changes in Forex Rates

• AS 9: Revenue Recognition

• AS 12: Accounting for Government Grants

• AS 29: Provisions, Contingent Liabilities and Contingent Assets

• AS 7: Construction Contracts

• AS 22: Accounting for Taxes on Income

🟡 Category C (15–20 Marks) – Low Priority

• AS 4: Contingencies and Events after Balance Sheet Date

• Introduction to Accounting Standards

• Framework for Preparation & Presentation of Financial Statements

• Applicability of Accounting Standards

• AS 1: Disclosure of Accounting Policies

• 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

• AS 5: Net Profit or Loss, Prior Period Items and Changes in Accounting Policies

📗 2. Corporate and Other Laws

✅ Category A

• The Limited Liability Partnership Act, 2008

• The General Clauses Act, 1897

• The Foreign Exchange Management Act, 1999

• Share Capital and Debentures

• Management and Administration

• Accounts of Companies

⚠️ Category B

• Companies Incorporated Outside India

• Declaration and Payment of Dividend

• Interpretation of Statutes

🟡 Category C

• Prospectus and Allotment of Securities

• Preliminary

• Incorporation of Company and Matters Incidental Thereto

• Acceptance of Deposits by Companies

• Registration of Charges

📙 3. Direct & Indirect Taxation

✅ Category A

Income Tax:

• Residence and Scope of Total Income

• Salaries

• Profits and Gains of Business or Profession

• Deductions from Gross Total Income

• Advance Tax, TDS & Introduction to TCS

GST:

• Supply under GST

• Exemptions from GST

• Time of Supply

• Value of Supply

• Input Tax Credit

• Payment of Tax

⚠️ Category B

Income Tax:

• Income from House Property

• Capital Gains

• Income from Other Sources

• Aggregation of Income, Set-off and Carry Forward of Losses

• Filing of Return of Income and Self-Assessment

GST:

• Registration

• Charge of GST

• Place of Supply

• TDS and TCS

• E-Way Bill

🟡 Category C

Income Tax:

• Basic Concepts

• Incomes Exempt from Total Income

• Computation of Total Income and Tax Payable

• Income of Other Persons included in Assessee’s Income

GST:

• GST in India – An Introduction

• Returns

• Tax Invoice: Credit and Debit Notes

• Accounts and Records

📕 4. Cost and Management Accounting

✅ Category A

• Material Cost

• Employee Cost

• Overheads – Absorption Costing Method

• Cost Sheet

• Marginal Costing

• Standard Costing

• Budget and Budgetary Control

⚠️ Category B

• Activity Based Costing

• Service Costing

• Process and Operation Costing

• Joint Product & By-Product

🟡 Category C

• Introduction to Cost and Management Accounting

• Cost Accounting System

• Unit and Batch Costing

• Job Costing

📒 5. Auditing and Ethics

✅ Category A

• Risk Assessment and Internal Control

• Audit of Items of Financial Statements

• Audit of Different Types of Entities

• Audit Evidence

• Audit of Banks

⚠️ Category B

• Nature, Objective and Scope of Audit

• Audit Report

• Completion and Review

• Audit Documentation

🟡 Category C

• Ethics and Terms of Audit Engagement

• Audit Strategy, Planning and Programme

📓 6. Financial Management & Strategic Management

✅ Category A

FM:

• Investment Decisions

• Cost of Capital

• Management of Working Capital

• Financing Decisions – Capital Structure

SM:

• Introduction to Strategic Management

• Strategic Analysis: External Environment

• Strategic Choices

⚠️ Category B

FM:

• Financial Analysis & Planning – Ratio Analysis

• Financing Decisions – Leverages

• Dividend Decisions

SM:

• Strategy Implementation and Evaluation

🟡 Category C

FM:

• Scope and Objectives of Financial Management

• Types of Financing

SM:

• Strategic Analysis: Internal Environment

ABC Analysis of CA Final

📘 1. Financial Reporting (FR)

✅ Category A (50–55 Marks) – High Priority

• Ind AS 109 (Financial Instruments)

• Ind AS 102 (Share Based Payment)

• Ind AS 103 (Business Combinations)

• Ind AS 115 (Revenue from Contracts with Customers)

• Ind AS 116 (Leases)

• Conceptual Framework for FR under Ind AS

• Professional & Ethical Duty of a CA

• Ind AS 33 (EPS)

• Ind AS 36 (Impairment of Assets)

• Ind AS 12 (Income Taxes)

• Analysis of Financial Statements

• Ind AS 110, 28, 111 (Consolidated Financial Statements)

⚠️ Category B (30–35 Marks) – Moderate Priority

• Ind AS 108 (Operating Segments)

• Ind AS 8 (Accounting Policies, Changes in Estimates & Errors)

• Ind AS 21 (Foreign Exchange Rate)

• Ind AS 7 (Cash Flow)

• Ind AS 16 (PPE)

• Ind AS 23 (Borrowing Cost)

• Ind AS 19 (Employee Benefits)

• Ind AS 41 (Agriculture)

• Ind AS 2 (Inventories)

🟡 Category C (15–20 Marks) – Low Priority

• Ind AS 101, Accounting & Technology, Ind AS 38, Ind AS 113

• Ind AS 10, 37, 24, Introduction to Ind AS

• Ind AS 40, 1, 34, 105, 20

📗 2. Advanced Financial Management (AFM)

✅ Category A

• Security Valuation

• Portfolio Management

• Mutual Funds

• Business Valuation

• Mergers, Acquisitions & Corporate Restructuring

• Derivatives Analysis and Valuation

• Advanced Capital Budgeting Decisions

• Financial Policy

• Risk Management

• Securitization

• Startup Finance

⚠️ Category B

• Interest Rate Risk Management (IRRM)

• International Financial Management (IFM)

🟡 Category C

• Forex

• Security Analysis

📙 3. Advanced Auditing, Assurance and Professional Ethics

✅ Category A

• SA (SQC 1, 240, 250, 299, 315, 505, 540, 550, 560, 570, 620, 701, 705, 720, 800)

• Professional Ethics

• Prospective Financial Information & Other Assurance Services (SAE)

• Digital Auditing & Assurance

• Emerging Areas: SDG & ESG Assurance

• Group Audits

• Audit of Public Sector Undertakings

• Reporting (CARO & framing of reports)

⚠️ Category B

• SA (220, 265, 320, 330, 402, 501, 520, 530, 610, 706, 805)

• Internal Audit

• Review of Financial Information (SRE)

• Related Services (SRS)

• Audit of Banks

• Investigation & Forensic

🟡 Category C

• SA (200, 210, 230, 260, 300, 450, 500, 510, 580, 600, 700, 710, 810)

• NBFC

• Due Diligence

• Risk Assessment & Internal Control

📕 4. Direct Tax Laws and International Taxation

✅ Category A

• Double Tax Relief

• Transfer Pricing

• NR Taxation

• Equalisation Levy

• PGBP

• Various Entities

• Charitable Trust

• TDS & TCS

• The Black Money & Imposition of Tax Law

⚠️ Category B

• Capital Gains

• IFOS

• Miscellaneous Provisions

• GAAR (Tax Planning, Evasion & Avoidance)

• Return Filing & Assessment Procedure

• Tax Audit and Ethical Compliances

• Appeals & Revision

🟡 Category C

• Advance Rulings

• Dispute Resolution

• Income Tax Authorities

• Penalties and Prosecution

• Setoff

• Clubbing

• Basic Concepts & Exempt Income

• Tax Treaties Interpretation

• BEPS Fundamentals

• Model Tax Conventions Overview

• Latest Developments in International Taxation

• Case Law

📒 5. Indirect Tax Laws (GST + Customs)

✅ Category A

GST:

• Supply under GST

• Charge under GST

• Exemption from GST

• Value of Supply

• Input Tax Credit

• Registration

• Refund under GST

• Assessment and Audit

• Demand and Recovery

• Offence, Penalty & Ethical Aspects

Customs:

• Safeguard Duty and Anti-Dumping Duty

• Levy and Exemption

• Valuation under Customs

• Import and Export under Customs

⚠️ Category B

GST:

• Time of Supply

• Place of Supply

• Account & Records, E-Way Bill

• Import & Export under GST

• Appeals & Revision

• Payment of Tax

• Advance Ruling

Customs:

• Warehousing

• Foreign Trade Policy

🟡 Category C

GST:

• Tax Invoice, Debit & Credit Notes

• Returns

• Inspection, Search and Seizure

• Liability in Certain Cases

• Job Work

• Miscellaneous Provisions

Customs:

• Classification

• Refund under Customs

📓 6. Integrated Business Solution

⚪ Not Applicable (No A/B/C categorization for this paper)

Why ABC Analysis of CA is Your Shortcut to Success

• Smart prioritization saves time
• Focused revision boosts scores
• Exam clarity reduces stress

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