Accounting (Principles and Practice of Accounting) is a paper that requires your undivided attention if you're getting ready for the CA Foundation January 2026 try. With a total weight of 100 marks, this subject serves as the cornerstone of the entire CA program. A thorough comprehension of the key chapters in CA Foundation Accounting will enable you to efficiently organize your study, concentrate on high-scoring topics, and prevent anxiety at the last minute.

Why Key Chapters?

Although the ICAI's CA Foundation Accounting syllabus is comprehensive, not all of it is equally significant. It is clear from the exam and analysis of previous exams that some chapters are regularly checked and can provide you easy grades. You have the best chance of scoring higher than 60 and receiving an exemption if you prepare them well.

List of Important Chapters for CA Foundation Accounting (Jan 2026)

Accounting Process –The subject's foundation is the accounting process. Anticipate inquiries about cash books, ledgers, trial balance, diary entries, and error correction. These are foundational subjects that have significant weight.

The Bank Reconciliation Statement (BRS) –The Bank Reconciliation Statement (BRS) is a brief chapter that is tested often. You can get easy marks if you prepare for the BRS and understand the reasons for the differences.

Inventory – Common inquiries concern valuation techniques such as FIFO, Weighted Average, and Net Realisable Value (NRV). Here, having a solid conceptual knowledge is essential.

Depreciation and Amortisation – Focus on the Straight Line and Diminishing Balance approaches, as well as method modifications that are frequently tested, when it comes to depreciation and amortization.

Bills of Exchange & Promissory Notes – A vital topic. Practice drawing, endorsement, discounting, and accommodation bills thoroughly.

Final Accounts of Sole Proprietors – One of the lengthier yet highly rewarding chapters. It covers trading, profit & loss accounts, and balance sheets with adjustments.

Accounts of Not-for-Profit Organisations (NPOs) – Comparatively easier and repetitive. Pay attention to the income & expenditure account and balance sheet preparation.

Accounts from Incomplete Records (Single Entry) – Frequently asked. Be comfortable with converting single-entry records to double-entry and finding missing figures.

Partnership Accounts & LLP – A major and diverse chapter. Cover goodwill calculation, admission, retirement, death, revaluation, and dissolution in detail.

Company Accounts – Though relatively small, it carries significant weight. Study issue, forfeiture, and reissue of shares, along with bonus issue, rights issue, and redemption of debentures.

Theoretical Framework & Accounting Standards – A short but scoring area. Focus on concepts, principles, conventions, and basic accounting standards, as theory questions are often straightforward.

How to Prioritize These Chapters

• Because they have a big impact on your final score, high-weight chapters like Cost Sheet, Marginal Costing, Standard         Costing, and Process Costing should be rewritten several times.
• BRS, Depreciation, Inventories, and NPO are examples of quick-scoring chapters that should not be ignored because         they provide clear marks with minimal preparation.
• For improved retention and quicker recall, theory chapters are best reviewed in the final days prior to the test.
• Practice RTPs, MTPs, and earlier ICAI papers frequently because a lot of the questions are either exactly the same or         presented slightly differently.

Final Tips for Jan 2026 Attempt

• Start with the basics, then go into lengthy chapters.
• Continue to rework ideas; don't mug at the last minute.
• Take practice exams in timed situations.
• Give equal weight on correctness and presentation; ICAI examiners value methodical answers.

Conclusion

Your presentation, application, and foundations will all be assessed in the January 2026 CA Foundation Accounting exam. It is quite possible to make accounting a scoring topic if you prioritize these important chapters and stick to a smart study schedule. If you practice consistently each day, you'll be prepared to enter the exam room with assurance.