If you’re planning to write the CA exam, you might wonder How to Study CA Foundation Accounts in a simple and smart way. The truth is, Accounts is not a tough subject. It only feels tough when the basics are weak. With the right plan, clear concepts, and regular practice, you can score very high marks. In fact, Accounts is often the strongest scoring paper for many CA students.
In this guide, I’ll walk you through how to study, what to study, when to study, and how to practise Accounts in a way that feels easy, natural, and stress-free. I’ll also answer the common doubts that most students have.
Let’s begin.
Understand the CA Foundation Accounts Syllabus First
Before you start learning, you must know what exactly you need to study. Many students jump into chapters without knowing the full syllabus. This creates confusion later.
The Accounts paper includes:
- Theoretical Framework & Accounting Process
- Bank Reconciliation Statement
- Depreciation Accounting
- Bills of Exchange
- Final Accounts of Sole Proprietors
- Inventories
- Rectification of Errors
- Financial Statements of Not-for-Profit Organisations (NPOs)
- Partnership Accounts (Basic Level)
- Company Accounts (Basic Level)
When you know the syllabus well, you study with a clear mind. This helps you complete the course faster and with more confidence.
Also Read: CA Foundation Business Law Important Topics
Build Strong Basics — This Is the Heart of Accounts
If you want to know How to Study CA Foundation Accounts correctly, the first rule is simple:
Do not memorise Accounts. Understand it.
Accounts is like Maths. If you understand the logic, every problem becomes easy.
Start with these basics:
- What is an asset?
- What is a liability?
- What is income?
- What is expense?
- What is capital?
- Why do we debit?
- Why do we credit?
Once these concepts are clear, the whole subject becomes smooth. Indeed, you’ll feel more confident with every chapter.
Follow a Chapter-Wise Learning Order (Very Important)
Many students study random chapters. That makes learning slow and confusing. Follow this simple order instead:
Step 1: Basic Concepts + Accounting Process
Learn journal entries, ledger posting, and trial balance.
Step 2: BRS, Inventories, Depreciation
These are simple scoring chapters. They boost confidence.
Step 3: Rectification of Errors
This teaches you how to fix mistakes. Very important.
Step 4: Final Accounts + NPO
A little lengthy but very scoring.
Step 5: Partnership + Company Accounts
These chapters come in exams every year. This order makes your preparation smooth and well-connected.
Use a Simple Study Routine
You don’t need to study Accounts for long hours. Just study it smartly.
A simple routine you can follow:
- 1 hour – Learn theory and concepts
- 1 hour – Solve questions
- 30 minutes – Revise what you studied yesterday
Two and a half hours per day is enough to score well in Accounts. Moreover, if you follow this routine for even 60 days, your preparation will be 10x better.
Solve ICAI Material — It Is the Most Important Resource
Most students keep solving random books. But the actual exam questions come from:
- ICAI Study Material
- ICAI RTPs
- ICAI MTPs
- ICAI Past Year Papers
- ICAI Suggested Answers
If you want to know How to Study CA Foundation Accounts the right way, the answer is simple:
Stick to ICAI material. Do not run behind 5-6 books.
Everything you need is already there.
Master Journal Entries — This Decides Your Score
Journal entries look simple, but they decide whether you score 80+ or 50.
To master JEs:
- Understand the golden rules
- Learn the logic behind each debit and credit
- Write JEs daily
- Compare your answers with ICAI solutions
Indeed, once your journal entries become strong, every chapter becomes easier.
Also Check: CA Foundation RTP and MTP
Practice One Full Question Daily
Do this simple exercise:
Pick one big question from any chapter and solve it fully.
Full questions help you:
- Learn the format
- Improve speed
- Reduce mistakes
- Stay exam-ready
This is one of the quickest ways to improve your Accounts skills.
Make Your Own Revision Notes
You don’t need fancy notes. Just simple small notes help the most.
Write down:
- Main concepts
- Important formats
- Special adjustments
- Common mistakes
- Quick rules
These notes help during revision. They also help you remember core concepts faster.
Focus More on Balancing, Totals & Formats
CA Foundation Accounts is all about accuracy. A small mistake in totals can reduce marks.
So make sure you:
- Draw clean formats
- Write neat totals
- Avoid rewriting again and again
- Use a ruler
- Leave proper space
These small habits increase your score naturally.
Time Management Matters in the Exam
Most students struggle with time. They know the answers, but they cannot complete the paper.
To solve this:
- Spend more time on practical questions
- Avoid writing long theory answers
- Practise 3 full papers before the exam
- Do not get stuck on one question
A well-timed paper always scores better.
How Many Times Should You Revise Accounts?
To score high, revise Accounts at least 3 times.
First Revision:
Go through concepts and solve questions once again.
Second Revision:
Solve only important questions + look at your notes.
Third Revision (2 days before exam):
Read formats, rules, adjustments, JE patterns, and quick summaries.
Indeed, this 3-revision method is extremely powerful.
Common Mistakes Students Make (Avoid Them)
While learning How to Study CA Foundation Accounts, avoid these mistakes:
- Studying without syllabus
- Memorising journal entries
- Solving too many books
- Ignoring ICAI material
- Not practising formats
- Starting with tough chapters
- Not revising regularly
- Panicking before the exam
Just avoiding these mistakes increases your marks naturally.
How to Study Accounts If You Are Weak in Basics?
Don’t worry. Start slow.
Here’s a simple plan:
- Watch basic concept videos
- Solve only easy questions for 10 days
- Revise definitions daily
- Use visuals to understand JE logic
- Practise examples before attempting big questions
Within 3–4 weeks, your basics will become strong enough.
How to Handle Difficult Chapters?
Some chapters like Partnership or Company Accounts might feel tough.
To solve them:
- Break chapters into small parts
- Focus on understanding the concept first
- Practise easy problems
- Then move to medium difficulty
- Finally solve past year questions
Moreover, never skip these chapters. They are scoring.
Last 15-Day Study Plan for Accounts
Here’s a simple and direct plan:
Day 1–5:
Revise basics + accounting process + BRS + rectification.
Day 6–10:
Inventories + depreciation + NPO + final accounts.
Day 11–13:
Partnership + company accounts.
Day 14–15:
Solve 2 full papers + revise notes.
This plan is tested, practical, and easy for every student.
Final Tips to Score 80+ in Accounts
- Keep concepts simple
- Solve ICAI material fully
- Practise daily
- Avoid panic
- Make clean, neat working notes
- Revise formats till they feel automatic
- Attempt the full paper
Indeed, Accounts gives very high marks when your basics and practice are strong.
Conclusion
If you truly want to know How to Study CA Foundation Accounts, remember one thing: Accounts is not about memorising. It is about understanding and daily practice. With simple basics, steady revision, and ICAI-based practice, this subject becomes your highest scoring area.
Follow the chapter order, solve full questions, revise three times, and keep your preparation neat and organised. If you follow the steps in this guide, you will feel more confident, clear, and exam-ready in a very short time.