Welcome to CA Intermediate Advance Accounts - New Scheme! In the ever-evolving landscape of professional education, the Institute of Chartered Accountants of India (ICAI) has introduced a revolutionary scheme for the CA Intermediate course. With a paradigm shift, this new scheme places considerable emphasis on Multiple Choice Questions (MCQs), allocating 30% of the total paper to this format. This significant alteration is not merely a change in examination pattern but a strategic move to enhance the learning and assessment process for aspiring chartered accountants.
As we embark on this journey, we'll delve into all the chapters, providing you with objective-based questions to reinforce your understanding and prepare you thoroughly for the examination, keeping in mind the emphasis on MCQs.
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MODULE 1
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
MODULE 2
Initial Pages
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
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 Statements
Unit 3: Accounting Standard 27 Financial Reporting of Interests in Joint Ventures
MODULE 3
Initial Pages
Chapter 11: Financial Statements of Companies
Unit 1: Preparation of Financial Statements
Unit 2: Cash Flow Statement
Annexure
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
As we bring this journey through CA Intermediate Advance Accounts - New Scheme to a close, remember that your dedication to mastering these concepts and tackling objective-based questions is the key to success. The landscape of professional education is ever-changing, and your ability to adapt and excel is what will set you apart.
Wishing you the best of luck as you continue your preparation. Keep the spirit of learning alive, stay focused, and approach each challenge with confidence. Your commitment to excellence will undoubtedly pave the way for a successful CA Intermediate journey.
Feel free to revisit this resource whenever you need a refresher, and may your pursuit of knowledge be both fulfilling and rewarding. Best of luck on your upcoming examinations and beyond!
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