CA Foundation January 2026 Preparation Strategy: 90-Day Smart Study Plan for Beginners

Table of Contents

Introduction

Are you planning to appear for the CA Foundation January 2026 Exam but feeling overwhelmed about where to start? You’re not alone! Many first-time aspirants struggle with time management and the vast syllabus. But here’s the good news — with the right 90-day smart study plan, you can prepare effectively and increase your chances of clearing the exam on the first attempt.

This guide is specially designed for beginners who want to balance speed, accuracy, and conceptual clarity in just three months.

Why a 90-Day Plan is Perfect for CA Foundation Preparation

A 3-month preparation window may seem short, but it is sufficient if you study smart rather than just hard. The CA Foundation exam tests concepts, application, and time management, not rote memorization.

✅ Time-bound plan helps maintain discipline
✅ Balanced approach to all four papers
✅ Revision cycles ensure long-term retention
✅ Mock tests & practice improve exam confidence

Subject-Wise Preparation Strategy

Principles and Practice of Accounting (Paper 1)

📌 Weightage: 100 Marks

Focus on basic concepts like journal entries, ledger posting, trial balance, and rectification of errors.
Practice one full question paper every week to build speed and accuracy.
Revise important accounting standards regularly.

Business Laws and Business Correspondence (Paper 2)

📌 Weightage: 100 Marks

Break down Business Law into small sections (Indian Contract Act, Sale of Goods Act, Partnership Act, etc.).
Learn with examples and caselets for better conceptual clarity.
For Answer writing, you should have mastery over all sections of related acts.

Business Mathematics, Logical Reasoning & Statistics (Paper 3)

📌 Weightage: 100 Marks

Allocate more time to Mathematics and Statistics initially; reasoning can be mastered with daily practice.
Solve past ICAI question papers and mock tests.
Focus on short tricks for time-consuming problems.

Business Economics and Business & Commercial Knowledge (Paper 4)

📌 Weightage: 100 Marks

Understand concepts and definitions instead of rote learning.
Prepare flowcharts, mind maps, and short notes for quick revision.
Keep up with current affairs related to business and economy.

90-Day Smart Study Plan (Day-by-Day Breakdown)

Phase	Days	Focus Area	Action Plan
Phase 1 – Concept Building	Days 1–45	Complete syllabus	Study 6–8 hours daily, cover each subject systematically, make notes
Phase 2 – Practice & Revision	Days 46–70	Strengthen concepts	Solve MCQs, write practice papers, revise daily
Phase 3 – Mock Tests & Final Prep	Days 71–90	Exam-oriented prep	Attempt full mock tests every alternate day, analyze performance, revise weak topics

Daily Study Schedule (Sample)

Time Slot	Activity
6:30 AM – 7:00 AM	Morning Revision (previous day’s topics)
7:00 AM – 9:00 AM	Accounting practice
9:30 AM – 11:30 AM	Business Laws (concepts + examples)
12:00 PM – 1:00 PM	Break + Light Revision
2:00 PM – 4:00 PM	Mathematics / Statistics problem solving
4:30 PM – 5:30 PM	Logical Reasoning practice
6:00 PM – 7:00 PM	Business Economics
8:00 PM – 9:00 PM	Quick revision + short notes preparation

Tips to Maximize Your Preparation

✅ Stay Consistent: Even 6 focused hours daily is better than 12 hours of distracted study.
✅ Make Revision Notes: Helps in last-minute preparation.
✅ Solve ICAI Mock Tests: Builds confidence and improves speed.
✅ Avoid Burnout: Take short breaks, eat healthy, and sleep well.

Final Words

The CA Foundation January 2026 Exam is your first big step toward becoming a Chartered Accountant. With this 90-day smart study plan, you can systematically complete the syllabus, revise effectively, and practice enough to crack the exam confidently. Remember, success comes with consistency — so stick to the plan and stay motivated!

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