Accountancy — Chapter-wise Weightage Across All Four Papers
📊 Accountancy — Chapter-wise Weightage
30 marks in every paper. This file answers one question: which of the 27 chapters actually earn marks, and how many.
| Paper | Post | Date | Accountancy block |
|---|---|---|---|
| ⭐ FAA 2022 | Finance Account Assistant | 6 Mar 2022 | Q31–60 |
| ⭐ FAA 2024 | Finance Account Assistant | 28 Jan 2024 | Q31–60 |
| PAA 2020 | Accounts Assistant (Panchayat) | 10 Nov 2020 | Q81–110 |
| PAA 2020 · series A | Accounts Assistant (Panchayat) | 10 Nov 2020 | Q81–110 |
The two Panchayat columns are the same exam in two booklets — they count as one data point, from a different post with a different syllabus. They are shown because they reveal which chapters FAA added. Your weightage decisions should come from the two FAA columns only.
✏️ Corrected 1 Sep 2026: the two Panchayat booklets contain the same 30 questions, reordered — 100 %, not the 69 % reported earlier, which was an OCR artefact. The definitive question-by-question mapping is in Accountancy-Tagged-Answers.
🥇 THE MASTER TABLE
Sorted by FAA total — the number that matters.
| Chapter | ⭐ FAA 2022 | ⭐ FAA 2024 | FAA TOTAL | PAA 2020 (both booklets) | In both FAA? |
|---|---|---|---|---|---|
| Ch 23 — Taxation ⭐⭐⭐ | 3 | 5 | 8 | ❌ 0 | ✅ |
| Ch 15 — Bank Reconciliation ⭐⭐⭐ | 2 | 4 | 6 | 3 | ✅ |
| Ch 16 — Partnership Accounts ⭐⭐ | 2 | 3 | 5 | 2 | ✅ |
| Ch 2 — Basic Accounting Terms | 4 | 0 | 4 | 3 | ❌ |
| Ch 7 — Ledger Accounts | 2 | 2 | 4 | ❌ 0 | ✅ |
| Ch 4 — Accounting Equation | 2 | 1 | 3 | ❌ 0 | ✅ |
| Ch 6 — Voucher Approach | 1 | 2 | 3 | 1 | ✅ |
| Ch 10 — Trial Balance | 2 | 1 | 3 | ❌ 0 | ✅ |
| Ch 18 — Financial Management | 1 | 2 | 3 | ❌ 0 | ✅ |
| Ch 19 — Financial Audit | 2 | 1 | 3 | 1 | ✅ |
| Ch 24 — Cost Accounting ⭐ | 0 | 3 | 3 | ❌ 0 | ❌ |
| Ch 3 — Basic Accounting Concepts | 0 | 2 | 2 | 1 | ❌ |
| Ch 13 — Profit & Loss Account | 2 | 0 | 2 | 2 | ❌ |
| Ch 17 — Single Entry System | 1 | 1 | 2 | 2 | ✅ |
| Ch 20 — Social Accounting | 2 | 0 | 2 | ❌ 0 | ❌ |
| Ch 22 — PFMS ⭐ | 1 | 1 | 2 | 2 | ✅ |
| Ch 26 — Indian Financial System | 1 | 1 | 2 | ❌ 0 | ✅ |
| Ch 1 — Introduction to Accounting | 0 | 1 | 1 | 1 | ❌ |
| Ch 5 — Double Entry & Journal | 1 | 0 | 1 | ⚠️ 5 | ❌ |
| Ch 8 — Subsidiary Books | 1 | 0 | 1 | ❌ 0 | ❌ |
| Ch 11 — Adjustments & Provisions | ❌ 0 | ❌ 0 | 🔴 0 | ⚠️ 3 | — |
| Ch 12 — Trading Account & Stock | ❌ 0 | ❌ 0 | 🔴 0 | ⚠️ 3 | — |
| Ch 14 — Balance Sheet | ❌ 0 | ❌ 0 | 🔴 0 | 1 | — |
| Ch 9 · 21 · 25 · 27 | ❌ 0 | ❌ 0 | 🔴 0 | 0 | — |
| 30 | 30 | 60 | 30 | 12 chapters |
PAA counts are the verified question-by-question mapping in Accountancy-Tagged-Answers. Both Panchayat booklets hold the same 30 questions, so one column serves for both.
🎯 THE FOUR TIERS
🥇 TIER 1 — do these first (17 of 60 FAA marks, 28 %)
| Chapter | FAA marks | Why |
|---|---|---|
| Ch 23 Taxation | 8 | Biggest chapter in both papers, and growing 3 → 5. GST, incidence, residential status, 80CCD, exemptions. |
| Ch 15 BRS | 6 | Growing 2 → 4. Appears in all four papers. Small, mechanical, entirely learnable. |
| Ch 16 Partnership | 5 | Steady 2 → 3. Appears in all four. New-ratio and goodwill sums recur. |
⭐ Three chapters, 17 marks. If you master only three chapters, master these.
🥈 TIER 2 — cheap and reliable (16 marks)
| Chapter | FAA marks | Note |
|---|---|---|
| Ch 7 Ledger Accounts | 4 | In both papers. Posting, ledger types, which ledger holds whom. |
| Ch 4 Accounting Equation | 3 | In both — and one of them repeats verbatim. |
| Ch 6 Voucher Approach | 3 | In both. Voucher vs receipt vs invoice vs debit note. |
| Ch 10 Trial Balance | 3 | In both — and one of them repeats verbatim. |
| Ch 19 Financial Audit | 3 | In both — and one repeats verbatim. |
⭐ These five are short chapters carrying 16 marks, and four of them contain a repeated question. Best marks-per-hour in the book.
🥉 TIER 3 — cover, don't dwell (15 marks)
Ch 18 Financial Management (3) · Ch 24 Cost Accounting (3) · Ch 2 Basic Terms (4) · Ch 3 Concepts (2) · Ch 17 Single Entry (2) · Ch 22 PFMS (2) · Ch 26 Indian Financial System (2)
⚠️ Ch 24 Cost Accounting is the volatile one — 0 in 2022, 3 in 2024. Like Taxation, it looks like a rising chapter. Treat it as Tier 2 if you have time. ⭐ Ch 22 PFMS is 7 pages for 2 marks — the best marks-per-page in the entire book, and it holds the one question confirmed across three different exams.
🗑️ TIER 4 — minimal effort (6 marks, all volatile or dead)
| Chapter | FAA marks | Verdict |
|---|---|---|
| Ch 13 Profit & Loss | 2 | 2 in 2022, 0 in 2024 |
| Ch 20 Social Accounting | 2 | 2 in 2022, 0 in 2024; one of the two was dropped |
| Ch 1 Introduction | 1 | 1 mark, easy — read once |
| Ch 5 Double Entry | 1 | ⚠️ 5 marks in Panchayat, 1 in FAA — the biggest over-study trap |
| Ch 8 Subsidiary Books | 1 | Debit note / credit note is the only likely question |
| 🔴 Ch 12 Trading Account | 0 | ⚠️ 3 marks in Panchayat, ZERO in both FAA papers |
| 🔴 Ch 9, 11, 14, 21, 25, 27 | 0 | Never asked in an FAA paper (Ch 11 and 14 carry 4 marks in PAA — ignore them) |
🚨 THE THREE FINDINGS THAT SHOULD CHANGE YOUR PLAN
1. ⭐⭐ Twelve chapters appear in BOTH FAA papers — that is your syllabus
Ch 4 · 6 · 7 · 10 · 15 · 16 · 17 · 18 · 19 · 22 · 23 · 26 — 36 of the 60 marks (60 %) from twelve chapters out of twenty-seven.
Add the four chapters that appeared in one FAA paper with 2+ marks (Ch 2, 3, 13, 20, 24) and you reach 53 of 60 marks from 17 chapters. Ten chapters are worth almost nothing.
2. 🚨 17 of the 60 marks are in chapters the Panchayat syllabus never reaches
| Chapter | FAA marks | PAA marks |
|---|---|---|
| Ch 23 Taxation | 8 | 0 |
| Ch 24 Cost Accounting | 3 | 0 |
| Ch 18 Financial Management | 3 | 0 |
| Ch 26 Indian Financial System | 2 | 0 |
| Total | 16 | 0 |
Plus Ch 25 Budgetary Control, which is on the FAA syllabus but has not yet been asked.
⚠️ Practising PAA papers cannot touch these 16 marks. They are the single biggest reason PAA practice alone is not enough — and Taxation and Costing are the two chapters that are growing.
3. 📉 The Panchayat papers point you at the wrong chapters
| Chapter | PAA marks | FAA marks | Risk |
|---|---|---|---|
| Ch 5 Double Entry & account types | 5 | 1 | 🔴 5× over-weighted |
| Ch 12 Trading A/c & stock | 3 | 0 | 🔴 Pure waste |
| Ch 11 Adjustments & provisions | 3 | 0 | 🔴 Pure waste |
| Ch 14 Balance Sheet | 1 | 0 | 🟠 Waste |
| Ch 2 Basic Terms | 3 | 4 | ✅ About right |
| Ch 13 Profit & Loss | 2 | 2 | ✅ About right |
🔴 Ch 5, 11, 12 and 14 carry 12 of the PAA block's 30 marks — and exactly ONE mark across both FAA papers. That is 40 % of the Panchayat accountancy paper pointing at 1.7 % of the FAA accountancy marks.
Meanwhile the PAA paper gives you nothing at all for Ch 7 Ledger (4 FAA marks), Ch 4 Equation (3), Ch 10 Trial Balance (3), Ch 20 Social Accounting (2) and Ch 8 Subsidiary Books (1) — on top of the 16 marks in Taxation, Costing, Financial Management and IFMS.
⭐ Work the PAA questions — they are good practice and officially keyed — but never let them set your priorities.
📈 How the paper is moving
| Chapter | 2022 → 2024 | Direction |
|---|---|---|
| Ch 23 Taxation | 3 → 5 | 📈 Rising fast |
| Ch 15 BRS | 2 → 4 | 📈 Rising |
| Ch 24 Cost Accounting | 0 → 3 | 🚨 Newly introduced |
| Ch 16 Partnership | 2 → 3 | 📈 Rising |
| Ch 3, 6, 18 | +1 each | 📈 Slight rise |
| Ch 2 Basic Terms | 4 → 0 | 📉 Collapsed |
| Ch 13 P&L | 2 → 0 | 📉 Vanished |
| Ch 20 Social Accounting | 2 → 0 | 📉 Vanished |
Taxation + Costing + BRS + Financial Management went from 6 marks in 2022 to 14 in 2024. The definitional chapters (Basic Terms, P&L, Social Accounting) went from 8 to 0.
Plan for 2026 on the 2024 shape. But keep the cheap definitional chapters warm — a 4-mark swing came back once and can again, and they cost an hour each.
🔁 The 7 repeated questions, by chapter
| Chapter | 2022 | 2024 | Question |
|---|---|---|---|
| Ch 4 | Q36 | Q35 | Accounting equation |
| Ch 15 | Q41 | Q39 | Bank statement: cash deposited |
| Ch 15 | Q37 | Q41 | Unpresented / outstanding cheque |
| Ch 16 | Q53 | Q45 | Partners 3:2 admit 1/5 |
| Ch 19 | Q48 | Q47 | Internal audit |
| Ch 10 | Q57 | Q50 | Trial balance checks the ledger |
| Ch 22 | Q59 | Q42 | PFMS = CPSMS |
⭐ Note where they cluster: Ch 15 (2), and one each in Ch 4, 10, 16, 19, 22 — all Tier 1 or Tier 2 chapters. The chapters that repeat are the chapters that matter.
⏱️ Suggested hour budget
| Tier | Chapters | FAA marks | Suggested hours | Marks/hour |
|---|---|---|---|---|
| Tier 1 | 23, 15, 16 | 17 | 14 h | 1.2 |
| Tier 2 | 7, 4, 6, 10, 19 | 16 | 8 h | 2.0 ⭐ |
| Tier 3 | 18, 24, 2, 3, 17, 22, 26 | 18 | 12 h | 1.5 |
| Tier 4 | 13, 20, 1, 5, 8 | 7 | 3 h | 2.3 (but volatile) |
| — | Ch 9, 11, 12, 14, 21, 25, 27 | 0 | 1 h skim | — |
| 58 | 38 h |
⭐ Tier 2 is the best value on the paper — five short chapters, 16 marks, and four of them contain a question that has already repeated once.
🔗 Related
- Worked solutions: Accountancy-Tagged-Answers — all 90 questions (60 FAA + 30 PAA)
- Chapter maps: FAA-2022-Accountancy-Chapterwise · 2024-Accountancy-Chapterwise · PAA-2020-Accountancy-Analysis
- Cross-paper: Four-Paper-Comparison
- Revision: FAA-ACCOUNTANCY-CHEAT-SHEET · FAA-ACCOUNTANCY-ALL-SHORT-NOTES · INDEX
- Statistics equivalent: Statistics-Chapterwise-Weightage
- PROJECT-LOG · Home
