CA Foundation - Paper 1: Principles and Practice of Accounting

CHAPTER WISE WEIGHTAGE - BASED ON PAST EXAM ANALYSIS

S. No.Chapter Name Dec-21 Jul-21 Jan-21 Nov-20 Nov-19 Avg. of category ICAI Weightage
I1. Theoretical Framework
1Meaning and Scope of Accounting - - - 4 - 6.33% 5-10%
2Accounting Concepts, Principles & Conventions - - - 2 2 (7.6 marks)
3Accounting Terminology – Glossary 4 - 4 - 2
4Capital And Revenue Expenditures And Receipts 4 4 2 2 2
5Contingent Assets And Contingent Liabilities - - - - 4
6Accounting Policies - - - - -
7Accounting As A Measurement Discipline – Valuation Principles, - - - - -
Accounting Estimates
8 Accounting Standards - - 2 - -
9 Indian Accounting Standards - - - - -
TOTAL 8 4 8 8 10
II Accounting Process + BRS + Inventories + Dep.
2 Accounting Process 29.5% 25-30%
Books of Account 9 12 2 4 - (35.4 marks)
Preparation of Trial Balance 5 - - - 5
Rectification of Errors 5 10 10 7 10
3 Bank Reconciliation Statement 10 5 4 10 10
4 Inventories 4 7 5 10 5
5 Concept and Accounting of Depreciation 5 4 10 5 4
TOTAL 38 38 31 36 34
III 6. Accounting for Special Transactions
Bill Of Exchange And Promissory Notes 10 - - 10 2 18.7% 15-20%
Sale Of Goods On Approval Or Return Basis - 7 5* - 5 (22.4 marks)
Consignment 2 10 12 7 10
Average Due Date 5 5 5* 5* 5*
Account Current 5* - 7 5* 5*
TOTAL 22 22 24* 22* 22*
 CA Foundation - Paper 1: Principles and Practice of Accounting
CHAPTER WISE WEIGHTAGE - BASED ON PAST EXAM ANALYSIS
S. No. Chapter Name Dec-21 Jul-21 Jan-21 Nov-20 Nov-19 Avg. of category ICAI Weightage
IV Final Accs., Partnership Accs., NPO
7 Final Accounts of Sole Proprietors 15 15* 10 10 15 31.83% 30-40%
8 Partnership Accounts 15* 17* 15 12 12 (38.2 marks)
9 Financial Statements of Not-for-Profit Organisations 10 10 15 15 10
TOTAL 40 37* 40 37 37
V 10. Company Accounts
Introduction to Company Accounts - - - - 2 14.5% 10-15%
Issue, Forfeiture and Re-Issue of Shares 17 19 17 12 15 (17.4 marks)
Issue of Debentures - - - 5 -
TOTAL 17 19 17 17 17
Note: Weightage of Optional questions has been taken in calculations, * Questions having internal choice
 CA Foundation - Paper 1: Principles and Practice of Accounting
QUESTION WISE TOPICS BASED ON PAST EXAM ANALYSIS
Dec-21 Jul-21 Jan-21 Nov-20 Nov-19
Question No.
TOPIC M TOPIC M TOPIC M TOPIC M TOPIC M
COMPULSORY
T/F - Revenue expenditure T/F - Goods sold on 2 T/F - Reissue of forfeiture 2 T/F - Admission of new 2 T/F - Trade discount 2
1(a)(i) 2
(Meaning) approval or return basis shares partner (Meaning)
T/F - Companies A/c 2 T/F - Whether revenue 2 T/F - Security premium for 2 T/F - Whether revenue 2
T/F - Whether capital
1(a)(ii) 2 (Whether allowed to issue receipt preliminary expenses expenditure
expenditure
shares at discount)
T/F - Prov. For bad debts T/F - Inventories 2 T/F - Sale book purpose 2 T/F - Whether capital 2 T/F - Principle of 2
1(a)(iii) 2
debited to which A/c (Warehouse rent) receipt Conservatism
T/F - Can person hold pref. 2 T/F - Ways to prepare 2 T/F - Type of Error 2 T/F - Drawer, maker and the 2
T/F - Non-participating
1(a)(iv) 2 and equity shares Account current payee in BOE and Prom.
Pref Shares
Notes
T/F - Consignment (Entry T/F - End of business of 2 T/F - Consignment (Entry 2 T/F - Consignment 2 T/F - Whether partnership 2
1(a)(v) 2
in book of consignee) partnership in book of consignee) firm can own assets
T/F - Cash book (both 2 T/F - AS for non-corporate 2 T/F - Business to be 2 T/F - Company feature 2
T/F - Discount column of
1(a)(vi) 2 subsidiary and principal entities discontinued
Cash book
book)
Capital vs Revenue 4 Accounting Terminology - 4 Scope of Accounting - 4 Provision Vs Contingent 4
Inventories - Value
1(b) 4 Expenditure - Basic Explain 4 terms Services by CA to society Liability - Distinguish
(Weighted Avg. method)
considerations
Accounting Terminology - Depreciation - Calculate 4 Bank Reconciliation 4 Subsidiary Books - Sales 4 Depreciation - Machinery 4
1(c) 4
Explain 4 terms the amount Statement Book A/c
OPTIONAL (4 Ques. of 5)
2(a) Preparation of Trial 5 Rectification of Errors - 10 Rectification of Errors - 10 Bank Reconciliation 10 Bank Reconciliation 10
Balance Journal Entries Journal Entries Statement Statement - Adjusted cash
book, BRS
2(b) Depreciation - Calculation 5 Bank Reconciliation 5 Depreciation - Motor 10 Inventories - Value of stock 10 Rectification of Errors - 10
of amount, gain/ loss on Statement - Determination Truck A/c after physical verification With and Without opening
destruction of cash balance Suspense A/c

2(c) Bank Reconciliation 10 Inventories - Historical 5

Statement - Adjusted cash cost (Adjusted selling price
Book, BRS method)
 CA Foundation - Paper 1: Principles and Practice of Accounting
QUESTION WISE TOPICS BASED ON PAST EXAM ANALYSIS
Dec-21 Jul-21 Jan-21 Nov-20 Nov-19
Question No.
TOPIC M TOPIC M TOPIC M TOPIC M TOPIC M
3(a) Bill Of Exchange - Journal 10 Average Due Date - 5 Consignment A/c in books 10 Consignment A/c 5 Consignment A/c and 10
Entries Ascertainment and of consignor Consignee A/c in books of
compute interest Consignor
3(b) Average Due Date - 5 Preparation of Goods on 5 Account Current - Means 5 Account Current - Means 5 Goods on Approval or 5
Ascertainment sale or return, sold and of Product method of Product Method Return Basis - Sale or
returned day books and OR Return A/c, Customer A/c
Goods on sales or return Average Due Date - Means 5
total account of Product method
3(c)(i) Account Current - Means 5 Consignment A/c 10 Goods on Approval or 5 Bills of Exchange - Journal 10 Average Due Date - 5
OR of Product method Return Basis - Journal Entries Ascertainment and amount
entries to be paid
3(c)(ii) Introduction to 5 Average Due Date - 5 Account Current - Product 5
Partnership A/c - Calculation of Balances method
Adjustment Journal Entry
for errors
4(a) NPO - Preparation of 10 Final Accounts of Sole 10 Death of Partner - Amount 10 Retirement & Admission of 10 Death of Partner - Share of 10
Receipts & Payments A/c Proprietors - Trading, P&L due to legal heir Partner - Revaluation and profits, share of goodwill,
A/c, Balance Sheet Partners' Capital A/c Executor's A/c
4(b) Partnership Accounts - 10 NPO - Income & 10 Final Accounts of Sole 10 NPOs - Income & 10 NPO - Receipts & Payments 10
Admission (Revaluation Expenditure A/c, B.S. Proprietors - Income & Expenditure A/c, Balance A/c, Subscription A/c
A/c, Capital A/c) Expenditure (Private Sheet
Practice)
 CA Foundation - Paper 1: Principles and Practice of Accounting
QUESTION WISE TOPICS BASED ON PAST EXAM ANALYSIS
Dec-21 Jul-21 Jan-21 Nov-20 Nov-19
Question No.
TOPIC M TOPIC M TOPIC M TOPIC M TOPIC M
5(a) Rectfication of Errors - 5 Books of account - 5 Inventories - Value 5 Rectification of Errors - 5 Preparation of Corrected 5
Journal Entries Purchase Book calculation Journal Entries Trial balance
5(b)(i) Final Accounts of Sole 15 Partnership A/c - Joint Life 5 NPOs - Total income and 5 NPOs - Amount of salaries 5 Final Accounts of 5
OR Proprietors - Policy A/c (Death of money received as expense, paid, Manufacturing Entities -
Manufacturing, Trading, Partner) calculation outstanding Manufacturing A/c
P&L A/c
5(b)(ii) Final Accounts of Sole 5
Proprietor - Whether
transfer to provision or
reserve
5(c) Death of Partner - Capital 10 NPOs - Receipts & 10 Final Accounts of Sole 10 Final Accounts of Sole 10
A/c and Executor A/c Payments A/c Proprietors - Revised Proprietors - Revised P&L
Manufacturing A/c, Raw A/c, Balance Sheet
Material A/c
6(a) Company Accounts - 15 Company Accounts - 15 Company Accounts - 15 Company Accounts - 10 Company Accounts - Journal 15
Journal Entries for issue, Journal Entries for issue, Journal Entries for issue Journal Entries for issue, Entries for issue, forfeiture,
forfeiture, reissue forfeiture, reissue (excess, refund) forfeiture, reissue reissue and Balance Sheet

6(b) Ledgers - Principal Books 5
of A/c (Meaning), Rules of
Posting Journal Entries
into ledger
6(c)
Subsidiary Books - 5 Introduction to
Advantages Partnership A/c - Rules if
no Partnership agreement
5 Company Accounts - Issue 5 Inventories - Periodic vs 5
of Debentures for different Perpetual inventory system
consideration (Journal
Entries)
Depreciation - factors into 5
consideration for
calculation