Topic-wise details and weightage of CA Inter May 2026
Students appearing for the CA Intermediate May 2026 examination must be aware of the weightage of each chapter to plan and study effectively. The marks distribution for topics would aid the aspirant in identifying the important topics as well as concentrating on the high marks chapters. Here is an elaborate analysis of question papers for CA Inter May 2026 examinations, including topic-wise distribution and difficulty level.
CA Inter May 2026 Exam Paper Analysis with Topic-wise Weightage
CA Inter May 2026 examination held by ICAI consisted of a fair balance of practical, theoretical, and conceptual questions. Though a few papers were scoring and easy, a few parts in some examinations were found lengthy and hence required good time management skills. Knowing the marks distribution and chapters covered in the papers could help candidates prepare better for other CA Inter examinations.
Analysis of Question Papers of CA Inter Advanced Accounting
Advanced Accounting was moderately difficult in terms of difficulty level. However, it could be termed lengthy and thus necessitated time management. Many questions had been directly picked up from the study material and previous years' examinations.
For more details, check the table below
Question no. | Marks | Topic | Remarks |
1(A) | 5 | AS-2 | Easy question on accounting standard 2 |
(B)-I & ii | 5 | As-10 | The question is from the study material |
(C) | 5 | AS-12 (Govt. grant ) | Easy question from the past year exam, May 2019 |
(D) | 5 | Cash flow statement | Very easy question on cash flow statement |
2 | 20 | Investment accounts and AS-13 | This is a lengthy question from the study material and past year exam |
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3(A) | 10 | Branch | This is a new question on a branch. ( Tricky one ) |
(B) | 10 | Single-entry system | Easy question on a single entry |
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4 | 20 | Final accounts | Study material question, but lengthy ( Schedule III) |
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5(A) | 10 | Departmental accounts | Easy question on departmental accounts |
(B) | 10 | Redemption of debenture | Study material question. Not hard |
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6(A) | 5 | Physical capital maintenance | This is a new question. But it is optional. |
(B) | 5 | Insurance claim | Study material question to find out the loss of stock |
(C) | 5 | Hire purchase | Easy question to calculate the cost price |
(D) | 5 | Profit before incorporation | The question is on the apportionment of expenses on an appropriate basis |
Those students who did ICAI RTPs, MTPs, and previous year papers found the accounting paper quite doable.
Analysis of CA Intermediate Corporate and Other Laws Question Paper
CA Intermediate Law is always perceived to be a difficult subject in terms of marking due to its theoretical approach. However, the May 2026 paper seemed balanced enough, with several questions coming directly from significant sections of the Companies Act, Contract Act, and Negotiable Instruments Act.
For full details, check the table below.
Question no. | Marks | Topic | Remarks |
1(A) | 6 | Small company | Sec 2(85) will attract here, not a tough question |
(B)-i | 3 | Corporate social responsibility | Easy question on provisions of CSR |
(B)-ii | 3 | Sec 127 | The question is regarding dividends |
(C) | 4 | Contract Act | Sec 126 will apply here; the question is on the validity of the contract of guarantee |
(D) | 3 | Negotiable Instrument Act, 1881 | Sec 130 will apply here; the question is regarding the title of the transferee and transferor |
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2(A) | 4 | Sec 96 of the Companies Act, 2013 | The question is regarding the validity of the first AGM |
(B)-i | 3 | Sec 138 and Rule No. 13 | Easy question on the appointment of an internal auditor |
(B)-ii | 3 | Sec 139 (7) | This is a direct question on the appointment of the first auditor of the government. co. |
(C) | 4 | Contract of pledge (Sec 172 and 177) | The question is regarding the duties of the pledgee and the rights of the pledger |
(D) | 3 | Negotiable Instrument Act, 1881 | The question is an on-demand notice regarding dishonoring the cheque. |
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3(A) | 5 | Sec 8 (NPO) | The question is on provisions regarding fraudulent activity |
(B) | 5 | Reappointment of auditors | The question is on the Validity of the removal of auditors |
(C)-i | 4 | Negotiable Instrument Act, 1881 | The question is regarding the demand and the time instrument |
(C)-ii |
| Negotiable Instrument Act, 1881 | Sec 95 will attract here. The question is on notice to the party by the holder whom he charges. |
(D) | 3 | Definitions | This is a direct question ( Means and includes) |
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4(A)-i | 3 | Buyback of own shares | Sec 68(2) and (8) will apply here. It is regarding the validity of the statement. |
(A)-ii | 3 | Deemed prospectus | Sec 31 will apply here |
(B) | 4 | Sec 73 and 76 A | An unsecured loan will be regarded as a deposit |
(C) | 4 | General Clauses Act, 1897 | It is a tricky question regarding Sec 3(26) and 3(36) |
(D) | 3 | Aids to interpretations | The question is regarding foreign decisions |
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5(A) | 5 | Validity of decisions regarding the registered office | Sec. 12 (5) and (6) will apply here. This is a direct question |
(B) | 5 | Sec 2(60) or sec 119 | Easy question on the officer in default or provisions regarding the inspection of the minutes book |
(C) | 4 | Contract Act, 1872 | Provisions of ratification (Sec 200) |
(D) | 3 | General Clauses Act, sec 10 | The question is regarding the computation of time |
Those who possessed adequate conceptual clarity, along with revisions in the provisions, performed well in this paper.
Question Paper Analysis of CA Inter Cost and Management Accounting
Most students found the Costing paper to be easy to moderate in level. There were a few questions that were taken either directly from ICAI's material or were slightly changed from last year’s examination papers.
For more details, check the table below.
Question No. | Marks | Topic | Remarks |
1(A) | 5 | Material costing | Easy question on ABC analysis |
(B) | 5 | Overheads | Good question on the step ladder method |
(C) | 5 | Unit and batch costing | Easy question on economic batch quantity |
(D) | 5 | Marginal costing | Easy question from the study material to calculate the cost indifference point and breakeven point |
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2(A) | 10 | Cost sheet | This is a good question with some changes. Required good conceptual knowledge |
(B) | 5 | Joint and Buy product | Very easy question from joint product |
(C) | 5 | Labor costing | Question to calculate Employee turnover rate using the separation and flux method. Required to calculate the equivalent employee turnover rate. |
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3(A) | 10 | Reconciliation | It is a study material question. Required to prepare a cost sheet also. |
(B) | 10 | Activity costing | A simple question to find out the activity cost rates and the cost of unused capacity |
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4(A) | 10 | Process costing | Question to find out % of wastage in the process and prepare process accounts. Easy concept |
(B) | 5 | Service costing | A similar question in RTP Nov 2018. (Simple question ) |
(C) | 5 | Contract costing | A very simple question to find out the value of work certified and notional profit |
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5(A) | 10 | Standard costing | Book question, but with one change to calculate the standard rate. Required to compute variances. |
(B) | 10 | Budget | Very easy question to prepare sales, production, and raw material budgets. |
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6 | 20 | Theory question | The question was on VED analysis, Rowan Premium, and Margin of safety |
Those students who had the habit of solving practical problems frequently felt that the question paper was very scoring and quite doable within the time frame provided.
Advantages of Analyzing Topic-wise Weightage in CA Inter Exam
Topic-wise analysis of the weightage of the exam is an effective way for students to prepare effectively for their CA Inter exam.
- Benefits of Topic-wise Weightage Analysis
- Prioritizes high-weightage topics
- Manages time effectively while preparing
- Revising strategies are formed strategically
- Conceptual clarity is enhanced
- Confidence increases before the exam
- Study material can be utilized effectively
Students who study according to the priority level of topics tend to do well in their examinations.
Conclusion
Overall, the CA Inter May 2026 exam question papers were well-balanced in terms of including practical, theoretical, and concept-based questions. Although there might have been some lengthy papers, such as Accounting, other subjects were deemed easy to solve for candidates familiar with the ICAI study material, RTPs, and previous years' papers.
Knowing how much weight each chapter holds will be of great benefit to aspirants preparing for upcoming exams.
Frequently Asked Questions (FAQs)
Why does topic-wise weightage become crucial for the preparation of CA Inter?
With topic-wise weightage, students can get an idea of which chapters are often asked in examinations. Topic-wise weightage also helps aspirants focus on important topics for preparation.
Was the paper on Accounting in the CA Inter May 2026 examination difficult?
It would be fair to say that while concepts asked in the Accounting paper weren't difficult, the length of the paper posed challenges. Appropriate time management was required in solving the paper.
What were the scoring subjects in the CA Inter May 2026 examinations?
Cost & Management Accounting can be regarded as one of the highest-scoring papers since most questions were either directly based on or indirectly related to the ICAI study material.
How can previous year paper analysis benefit students in preparation for CA Inter?
Through previous year paper analysis, students will not only be able to identify important topics but also get to learn exam trends and help them plan their revisions accordingly.
Is the ICAI study material enough for the preparation of the CA Inter examination?
ICAI study material is very helpful and crucial to CA Inter preparation because all exam-related questions are either directly or indirectly related to ICAI study materials, such as RTP and MTP.
