Students who successfully completed their CA Foundation course and are now appearing for the CA Inter exam must know that there have been quite a few changes overall. The CA Intermediate syllabus is more challenging, with each paper containing more chapters. The CA Inter Advanced Accounting paper is the first paper of the CA Intermediate exam and covers a range of complex topics in accounting, including the application of accounting standards, company accounts, and the preparation of consolidated financial statements. With this CA Inter syllabus for Advanced Accounting, students are expected to apply these concepts in practical scenarios.
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As per the new CA Inter exam pattern, 30% of the questions will be case study-based multiple-choice questions, and 70% of the questions will be descriptive questions in all six papers. The CA Inter 2026 syllabus for Advanced Accounting is divided into three different modules, with the second module having the most number of chapters.
Particulars | Details |
Exam mode | Offline |
Frequency of the exam | Three (January, May and September) |
Medium | English and Hindi |
Total number of papers | Six (6) |
Duration | Three hours |
Maximum marks for each paper | 100 marks |
Negative marking | No negative marks |
Difficult level | Moderate |
Types of questions | Subjective and objective, both |
To acquire the ability to apply specific accounting standards and legislation to different transactions and events and in preparation and presentation of financial statements of various businesses.
SI. No. | Paper Name | Marks |
Paper 1 | Advanced Accounting | 100 Marks |
Paper 2 | Corporate and Other Laws Part I: Company Law and Limited Liability Partnership Law Part II: Other Laws | 100 Marks Part 1: 70 Marks Part 2: 30 Marks |
Paper 3 | Taxation Section A: Income Tax Law Section B: Goods and Services Tax | 100 Marks Section A: 50 Marks Section B: 50 Marks |
Paper 4 | Cost and Management Accounting | 100 Marks |
Paper 5 | Auditing and Ethics | 100 Marks |
Paper 6 | Financial Management and Strategic Management Section A: Financial Management Section B: Strategic Management | 100 Marks A: 50 Marks |
Students who are familiar with the CA Inter Advanced Accounting syllabus will find it easier to solve the problems related to the subject. Here is the thorough syllabus for the CA Inter Advanced Accounting paper:
Chapter 1: Introduction to Accounting Standards
Chapter 2: Framework for Preparation and Presentation of Financial Statements
Chapter 3: Applicability of Accounting Standards
Chapter 4: Presentation and Disclosure Based Accounting Standards
Unit 1: Accounting Standard 1 Disclosure of Accounting Policies
Unit 2: Accounting Standard 3 Cash Flow Statement
Unit 3: Accounting Standard 17 Segment Reporting
Unit 4: Accounting Standard 18 Related Party Disclosures
Unit 5: Accounting Standard 20 Earnings Per Share
Unit 6: Accounting Standard 24 Discontinuing Operations
Unit 7: Accounting Standard 25 Interim Financial Reporting
Chapter 5: Assets Based Accounting Standards
Unit 1: Accounting Standard 2 Valuation of Inventory
Unit 2: Accounting Standard 10 Property, Plant and Equipment
Unit 3: Accounting Standard 13 Accounting for Investments
Unit 4: Accounting Standard 16 Borrowing Costs
Unit 5: Accounting Standard 19 Leases
Unit 6: Accounting Standard 26 Intangible Assets
Unit 7: Accounting Standard 28 Impairment of Assets
Chapter 6: Liabilities Based Accounting Standards
Unit 1: Accounting Standard 15 Employee Benefits
Unit 2: AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets
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Chapter 7: Accounting Standards Based on Items Impacting Financial Statement
Unit 1: Accounting Standard 4 Contingencies and Events occurring after the Balance Sheet Date
Unit 2: Accounting Standard 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
Unit 3: Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates
Unit 4: Accounting Standard 22 Accounting for Taxes on Income
Chapter 8: Revenue Based Accounting Standards
Unit 1: Accounting Standard 7 Construction Contracts
Unit 2: Accounting Standard 9 Revenue Recognition
Chapter 9: Other Accounting Standards
Unit 1: Accounting Standard 12 Accounting for Government Grants
Unit 2: Accounting Standard 14 Accounting for Amalgamations
Chapter 10: Accounting Standards for Consolidated Financial Statement
Unit 1: Accounting Standard 21 Consolidated Financial Statements
Unit 2: Accounting Standard 23 Accounting for Investments in Associates in Consolidated Financial Statement
Unit 3: Accounting Standard 27 Financial Reporting of Interests in Joint Ventures
Module 3
Chapter 11: Financial Statements of Companies
Unit 1: Preparation of Financial Statements
Unit 2: Cash Flow Statement
Chapter 12: Buyback of Securities
Chapter 13: Amalgamation of Companies
Chapter 14: Accounting for Reconstruction of Companies
Chapter 15: Accounting for Branches including Foreign Branches
Here are some of the best CA Intermediate books that can help aspirants prepare for the CA Inter Advanced Accounting exam. In addition to the Advanced accounting syllabus, they should also refer to these books while preparing
Tulsian’s Accountancy: For CA Intermediate Course (Group II) by P. C. Tulsian
Padhuka's Students Handbook on Advanced Accounting by CA G. Sekar
CA B. Saravana Prasath
First Lessons in Advanced Accountancy for CA. IPCC Group - II by M. P. Vijay Kumar
Advanced Accounting by D.G. Sharma (GST Edition)
CA Intermediate Advanced Accounting by CA Vinod Kumar Agarwal
On Question asked by student community
Hello aspirant,
Here is your CA Intermediate Previous Year Question Papers. kindly open the link and check it out
https://finance.careers360.com/articles/ca-intermediate-previous-year-question-papers
Thanku you
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