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.
This Story also Contains
CA Intermediate 2026 Exam Pattern: Overview
Objective of the CA Intermediate Advanced Accounting Paper:
Detailed CA Intermediate Advanced Accounting Syllabus 2026
CA Intermediate Advanced Accounting Syllabus
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.
CA Intermediate 2026 Exam Pattern: Overview
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
Objective of the CA Intermediate Advanced Accounting Paper:
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.
CA Intermediate 2026 Syllabus
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 B: 50 Marks
Detailed CA Intermediate Advanced Accounting Syllabus 2026
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:
Module 1
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
Lovely Professional University | B.Com Admissions 2025
India's Largest University | NAAC A++ | 100% Placements Record | Highest CTC 2.5 Cr PA | 150 + Programmes across Multiple Disciplines
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
Recommended Books for CA Inter Advanced Accounting Syllabus Preparation
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
Yes, you can get a scholarship for CA Intermediate if you qualify for certain programs. The ICAI itself offers merit-based and need-based scholarships to help students. You can also apply through the National Scholarship Portal if your family income fits the criteria. Many private organizations like the Sahu Jain
CMA or Cost and Management Accounting is a certificate course providing CMA designation to the qualifiers.
CMA has both descriptive and objective questions. CMA foundation is a mixture of questions. It is a three hour long exam conducted by ICMAI and it is a paper based on mainly class
Hope you are doing great. A common course that covers accounting, taxation, financial analysis, and financial economics is called chartered accountancy, or CA. The three-level CA course offered in India is in high demand both domestically and internationally. Delhi, Bangalore, Mumbai, and Ahmedabad are a few of the
For being eligible for the direct entry route in CA i.e for giving CA Intermediate exam directly without apppearing for the CA foundation exam you need to atleast complete your graduation. Since you have just completed your second semester exam you are not eligible for the direct entry route
MSc Finance and MSc International Management Admissions 2026 Now Open | Ranked Among the Top 100 Universities in the World by QS World University Rankings 2025
Budget analysis, in a nutshell, entails thoroughly analyzing the details of a financial budget. The budget analysis aims to better understand and manage revenue. Budget analysts assist in the achievement of financial targets, the preservation of profitability, and the pursuit of long-term growth for a business. Budget analysts generally have a bachelor's degree in accounting, finance, economics, or a closely related field. Knowledge of Financial Management is of prime importance in this career.
The invention of the database has given fresh breath to the people involved in the data analytics career path. Analysis refers to splitting up a whole into its individual components for individual analysis. Data analysis is a method through which raw data are processed and transformed into information that would be beneficial for user strategic thinking.
Data are collected and examined to respond to questions, evaluate hypotheses or contradict theories. It is a tool for analyzing, transforming, modeling, and arranging data with useful knowledge, to assist in decision-making and methods, encompassing various strategies, and is used in different fields of business, research, and social science.
An underwriter evaluates insurance, loan, or investment applications to assess risk and decide on approval terms. They analyse data, set premiums or terms, and ensure policies align with regulations. Key skills include analytical thinking, attention to detail, and communication. Underwriters help financial institutions manage risk and maintain profitability by making informed decisions on which risks to accept.
An Operations Manager ensures smooth business operations by overseeing departments like HR, finance, and supply chain. They implement processes, manage teams, maintain quality, ensure compliance, and plan strategically. Strong leadership, communication, and business knowledge are essential. Typically, they hold a degree in business or an MBA, playing a vital role in improving organisational efficiency and performance.
A Finance Executive manages a company’s financial operations, including monitoring income, expenses, and preparing financial reports. They develop strategies to improve profits and reduce costs, ensuring financial stability. The role demands strong accounting and analytical skills, attention to detail, and the ability to meet deadlines, making it ideal for proactive individuals with a solid finance background.
A Product Manager drives a product’s success by planning strategy, analysing markets, and collaborating across teams. They focus on user needs, guide development, and monitor performance. With tech advancements like generative AI, PMs now enhance innovation and decision-making. Adaptability and continuous learning are key in this evolving, high-impact career.
An Account Manager plays a key role in bridging the gap between a company and its clients, ensuring smooth communication and fostering long-term partnerships. They are responsible for managing and nurturing client relationships, understanding their needs, and crafting tailored strategies to achieve mutual goals. Account Managers also gather and analyse client feedback to drive service improvements, while promptly addressing and resolving any issues that arise.
A Bank PO is an entry-level position in the banking sector, where the individual is responsible for taking care of activities such as customer queries, loan processing, managing cash operations, and supervising clerical staff. There are opportunities for growth and advancement in the career as well. Once the probation period is complete, individuals can also specialise in areas such as credit management, risk analysis and operations.
2 Jobs Available
Never miss CA Intermediate Exam update
Get timely CA Intermediate Exam updates directly to your inbox. Stay informed!
