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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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
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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
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 Trust or HDFC Bank Parivartan, also support CA students. Some state governments provide financial aid for professional courses, too. These scholarships can really ease the burden of fees and study materials. Check which ones match your profile and apply early for the best chance.
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 12th concepts.
CMA examination has a mixture of objective and descriptive questions.
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 most well-known Indian cities for studying accounting. Students frequently see each other studying B.Com and CA at the same time. Students from Nepal are also seen travelling to India to enroll in a CA programme in addition to students from India.
In India, CA programmes are typically offered by private and semi-government institutions. The Institute of Chartered Accountants of India (ICAI) considers the students certified and qualified Chartered Accountants after they complete this course (CAs).
Top CA Colleges in India:
Vista Academy, Dehradun
ETEN CA, Guwahati
PIRON Scholl of Business and Finance, Mumbai
Siddhartha Academy, Thane
Navkar Institute, Ahmedabad
The Institute of Chartered Accountants of India (ICAI), Noida
Indian Institute of Finance and Accounts, Pune
Pearn Accountants, International Accountants and Business Consultants, Kochi
Zell Education Mumbai
CMS For CA, Hyderabad
PIRON School of Business and Finance, Bangalore
International School of Financial Studies, Secunderabad
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 as you have not completed your graduation. Hence, you must prepare for your CA foundation exam first . Only when you clear CA foundation you will be eligibe for appearing for your CA intermediate exam.
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