Official ICAI · Paper 1 · 12 sessions

ICAI CA Foundation — Accounting Past Papers & Suggested Answers

Every published exam session for Accounting, newest first — with direct links to ICAI's own Suggested Answer, Examiner Comments and Question Paper PDFs. Most recent: May 2026.

Paper 1 100 marks 3 hours 100% descriptive · no MCQ component

Accounting subject guide

What Accounting covers

The 12 chapters ICAI examines in this paper under the New Scheme. Every past paper above is set from this syllabus.

1 Theoretical Framework
2 Accounting Process
3 Bank Reconciliation Statement
4 Inventories
5 Depreciation and Amortisation
6 Bills of Exchange and Promissory Notes
7 Preparation of Final Accounts of Sole Proprietors
8 Financial Statements of Not-for-Profit Organisations
9 Accounts from Incomplete Records
10 Partnership and LLP Accounts
11 Company Accounts
12 Old Scheme topics (not in the New Scheme syllabus)

Official ICAI study material for this paper

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Sit a whole Accounting paper on ICAI's clock and under its attempt rules, and see the mark. Or attempt one question at a time.

Other CA Foundation papers

Paper 2 · Business Laws

Paper 3 · Quantitative Aptitude

Paper 4 · Business Economics

All CA Foundation past papers