The CA Foundation exams, it is time to focus on the most important topics. In this blog, we will discuss the expert analysis for CA Foundation Accounts for the May 2026 attempt. Following this strategy will help you cover topics that carry more than 80 marks in the exam.

Top 7 Important Topics for 80+ Marks

Based on the past trends and the New Scheme of ICAI, here are the high-weightage chapters:

1. Company Accounts (15 Marks)

This is a must-do topic. Focus on Issue, Forfeiture, and Reissue of Shares.

• Expert Tip: Pay special attention to Schedule III Balance Sheet and Journal Entries. While pro rata is common, ICAI often tests "calls in arrears" and "calls in advance" at the Foundation level.

2. Redemption of Debentures & Bonus Issue (10 Marks)

For the may 2026 attempt, there is a high probability of a combined question featuring Redemption of Debentures and Bonus Issue. Practice full-fledged journal entry questions that include the capitalization of reserves.

3. Partnership Accounts (20 Marks)

Partnership is a major part of the syllabus.

• Trend Prediction: This time, Retirement of a Partner and Dissolution are more likely to appear than simple Admission or Death.

4. Non-Profit Organizations (NPO) (10 Marks)

NPO is a favorite topic of ICAI. Expect a 10-mark question. Do not skip this, as it is a consistent scorer.5

5. Rectification of Errors (10 Marks)

In Chapter 2 (Accounting Process), this is the most important area. Instead of basic Journal or Ledger, ICAI prefers testing Rectification for 10 marks.

6. Final Accounts of Non-Manufacturing Entities (10-12 Marks)

The trend shows that if Incomplete Records (Single Entry) appeared in the previous attempt, Final Accounts (Trading, P&L, and Balance Sheet) of non-manufacturing entities will likely be asked this time.

7. Incomplete Records (4-5 Marks)

While the main focus might be on Final Accounts, a small 4-5 mark question from Incomplete Records could also appear.

The 25-Mark "Game Changer" Combo

If you find Partnership or other long chapters difficult, you can still secure 25 marks by mastering these four simple topics

1. Cash Book 

2. Bank Reconciliation Statement (BRS)

3. Inventory

4. Depreciation 

These topics are easy to complete in a single day and consistently provide a combo of 25 marks in the exam.

Strategic Tips for May 2026 Aspirants