Hardest subject in CAP I

We all know that CA itself is considered one of the toughest courses on the globe. So, if you’re planning to join this course or if you already did you must be prepared for this. CA course checks your ability, knowledge, and patience. Follow the manual for the hardest subject in CAP I

CAP I is the first phase of CA course under ICAN. It is also counted as the entrance examination to join CA course. It is somehow considered to be easier in comparison to CAP II and CAP III. The pass percentage of students every year is around 60-70% which is comparatively higher than CAP II and CAP III. But it’s also the fact that around 40% of students are unable to clear the exam on the first attempt.

Which is considered to be the toughest subject in CAP I ?

Let’s first see the subjects students need to study in CAP I. The total subjects students need to study are:

  1. Fundamentals of Accounting

  2. Mercantile Laws and Fundamentals of Economics.

  3. Fundamentals of management and Commercial mathematics and Statistics

It varies from one student to other regarding the subject they feel difficulties with. It also depends on students’ ability of understanding and his/her passion regarding the subject matter.

However, in a survey done with most of the students, it is found that account is considered to be the toughest among them. Let us study this in detail.

What are the chapters students need to prepare in the account of CAP I?

Students are expected to have every understanding in some theoretical and practical chapters of accounting. The detailed knowledge on some of the mentioned lessons will be studied in CAP II while everything about the remaining chapters will be covered in CAP I itself. The lessons can be divided into two portions:

1.Theoretical chapters:

  • Introduction
  • Accounting system and processes
  • Capital and revenue concept

2.Practical chapters:

  • Bank Reconciliation Statement (BRS)
  • Accounting treatment for fixed assets and depreciation.
  • Accounting treatment of inventory.
  • Rectification of errors.
  • Accounting for special transactions:
  • Consignment Accounting
  • Joint venture account
  • Bills of exchange
  • Accounting for royalty
  • Preparation of financial statements.
  • Not for profit organization
  • Partnership Accounts.

Is there any important chapters for the CAP I  examination point of view 

No, there is not a fixed or predetermined question pattern in CA exams. You need to prepare each and every chapter to attain good marks i.e. selection study doesn’t work here. However, seeing the older patterns, some of the major and most important chapters are:

1.Preparation of financial statements.

2.Partnership Accounts.

3.Accounting for special transactions.

4.Bank Reconciliation Statement (BRS)


These chapters are especially important for subjective papers. To solve every MCQ question, you need to have sound knowledge of every lesson. Likewise, it’s not an assurance that the question will appear from these chapters only but looking at the trend these chapters must be the priority.

What is the question pattern for the CAP I examination?

In CAP I, the paper is divided into two categories:

  1. Multiple Choice Questions (MCQ)
  2. Subjective Questions

The first 30 questions of MCQ are of one mark each and 10 questions of 2 marks each.

Note: There’ll be no negative marking in MCQ if you are giving CAP-I under ICAN but in the case of ICAI, MCQ consists of negative marking for wrong answers.

What might be the best study materials for CAP I examination point of view?

Some of the best study materials to prepare for the examination and attain good marks are;

1.ICAN study material:

Asking with the passed students, we have known that most of the MCQ questions are generally from the book provided by the ICAN only like for CAP-I major subjective portion is also as same as provided in the book. So, the book provided by ICAN at the time of registration should be your priority.

2.Notes from Institution:

If you’re taking any tuition classes from any institute, then the notes provided by the institute will regard to be the best ones.

3.Accounting book for CPT:

If you’re not taking any classes and doing self-study then the Accounting book for CPT by PC Tulsian – an Indian author will be the best aspect of understanding every concept you need to have in CAP-I.

4.Other materials:

Other materials such as RTPs (Revision Test Papers) and suggested questions and answers provided by ICAN in their website should be attained and practiced by the students. This will boost your confidence and help you in your examination in every aspect.




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